; and (ii) any changes made to employer contributions schedules to achieve sound pension funds do not result in a contribution schedule which increases estimated future actuarially determined employer contributions relative to the contribution schedule in place on July 1, 2020. (B) Actuarially determined employer contributions For purposes of subparagraph (A)(ii), actuarially determined employer contributions shall follow generally accepted actuarial principles, as defined by the Secretary. (h) Findings and sense of Congress related to State benefit plans (1) Findings The Congress finds the following: (A) Securing the health, safety, welfare and property of, and the pursuit of happiness by, residents is each State’s supreme obligation. (B) State reported unfunded pension liabilities among the several States at the end of fiscal year 2018 totaled $1,237,791,372,000. (C) The economic impact of the COVID–19 pandemic is likely to further increase the unfunded liabilities of employee benefit plans of the States and increase the annual cost of these systems, creating fiscal tension between funding essential government services and servicing unfunded liabilities. (D) The COVID–19 pandemic has caused reductions in expected revenues of the States while at the same time increasing public demand for essential government services. (2) Sense of Congress It is the sense of the Congress that if and to the extent a State’s legislature determines that performance of its supreme obligation is impaired by funding otherwise required under any health, welfare, retirement, or other benefit plan offered to its employees, then that State’s legislature, with its Governor’s consent, may change the terms of any such benefit plan to the extent it was not contemporaneously funded in any manner it determines to be necessary and proper, notwithstanding the terms of any State law or constitution to the contrary. (i) Definitions In this section: (1) Indian Tribe The term Indian Tribe has the meaning given that term in section 4(e) of the Indian