Act. (2) Subsection (b) The repeals made by subsection (b) shall apply to transactions after, and obligations issued in calendar years beginning after, the date of the enactment of this Act. 4. Treatment of pension and employee benefit plans maintained by tribal governments (a) Amendments to the Internal Revenue Code of 1986 (1) Qualified public safety employee Section 72(t)(10)(B) of the Internal Revenue Code of 1986 (defining qualified public safety employee) is amended by— (A) striking or political subdivision of a State and inserting , political subdivision of a State, or Indian tribe