PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Mar 17, 2005
Governmental Pension Plan Equalization Act of 2005 - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) to specify that rules for governmental plans also apply to plans established for their employees by Indian tribal governments or their subdivisions, agencies, instrumentalities, or entities which they wholly own or control.
Amends the IRC and the Taxpayer Relief Act of 1997 to extend to all governmental plans the prohibition against (moratorium on) application to State and local plans of certain nondiscrimination rules (requiring that the plan satisfy minimum participation standards and not discriminate in favor of highly compensated employees).
Subjects tribal governments to the same defined benefit plan rules and regulations applied to State and other local governments, their police and firefighters.
People & committees
Sen. Smith, Gordon H. [R-OR] · R–OR
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.
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