To amend the Internal Revenue Code of 1986 to permit Indian tribal courts, pursuant to tribal domestic relations laws, to alienate or assign benefits under retirement plans.

Amends the Internal Revenue Code to define a "domestic relations order" as any judgment, decree, or order which relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a (retirement plan) participant, and is made pursuant to the domestic relation law of a State or Indian tribe (currently, is made pursuant to a State domestic relations law), thus allowing Indian tribal courts to alienate or assign benefits under retirement plans.