governmental plan
(8) Governmental plan (A) The term “governmental plan” has the meaning given such term under section 3(32) of the Employee Retirement Income Security Act of 1974 [ 29 U.S.C. 1002(32) ] and any Federal governmental plan. (B) Federal governmental plan .— The term “Federal governmental plan” means a governmental plan established or maintained for its employees by the Government of the United States or by any agency or instrumentality of such Government. (C) Non-Federal governmental plan .— The term “non-Federal governmental plan” means a governmental plan that is not a Federal governmental plan.
Source
42 USC § 300gg-91(d)(8)
Scoping language
None identified, default scope is assumed to be the parent (part C) of this section.