Tribal law enforcement access to firearms

(a) Amendments to title 18, United States Code (1) Transfer and possession of post-1986 machineguns Section 922(o)(2)(A) of title 18, United States Code, is amended— (A) by striking or a State, or and inserting, a State or; and (B) by inserting before; or the following:, or an Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)) or any department or agency thereof. (2) Transportation, shipment, receipt, possession, and importation of firearms and ammunition Section 925(a)(1) of such title is amended— (A) by striking or any State and inserting, any State; and (B) by inserting before the period at the end the following:, or any Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)) or any department or agency thereof. (b) Amendments to Internal Revenue Code of 1986 (1) Transfer tax exemption Section 5853(a) of the Internal Revenue Code of 1986 is amended by inserting, Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)) after any State. (2) Making tax exemption Section 5853(b) of such Code is amended by inserting, Indian Tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304)) after any State. (3) Effective date The amendments made by this subsection shall apply to any firearm transferred or made after the date of enactment of this Act.