1. Short title This Act may be cited as the Tribal Police Department Parity Act . 2. 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 title 18, United States Code, 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.