S.792 - Federal Government - A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the definition of governmental plan with respect to Indian tribal governments.

Tribal Government Equality Act of 2007 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to modify the definition of governmental plan with respect to the treatment of the Indian tribal pension plans. Makes the amendments made by this Act effective as if included in section 906 (Treatment of certain pension plans of Indian tribal governments) of the Pension Protection Act of 2006.