12 2 STA T .503 1 PUBLIC LA W 110 –4 53 —DE C.2 , 200 8(i ii )bystr i k i ngclau s e ( v )an d inserting t h e fo l - lo w ing
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‘(v) EF F ECTO F SUBPAR A G RAP H.—N othing in this sub p aragraph li m its the right of any person to devise any trust or restricted interest pursuant to a valid will in accordance with subsection (b). ’ ’
and ( B ) by adding at the end the following: ‘‘( 2 ) IN TESTATE D ESCENT OF PER M ANENT I MPRO V EMENTS.— ‘‘( A ) D EFINITION OF COVERED PERMANENT IMPROVE- MENT.—In this paragraph , the term ‘covered permanent improvement’ means a permanent improvement (including an interest in such an improvement) that is— ‘‘(i) included in the estate of a decedent; and ‘‘(ii) attached to a parcel of trust or restricted land that is also, in whole or in part, included in the estate of that decedent. ‘‘(B) R U L E OF DESCENT.—E x cept as otherwise provided in a tribal probate code approved under section 2 06 or a consolidation agreement approved under subsection ( j )( 9 ), a covered permanent improvement in the estate of a decedent shall— ‘‘(i) descend to each eligible heir to whom the trust or restricted interest in land in the estate descends pursuant to this subsection; or ‘‘(ii) pass to the recipient of the trust or restricted interest in land in the estate pursuant to a renunci- ation under subsection (j)( 8 ). ‘‘( C ) APPLICATION AND EFFECT.— T he provisions of this paragraph apply to a covered permanent improvement— ‘‘(i) even though that covered permanent improve- ment is not held in trust; and ‘‘(ii) without altering or otherwise affecting the non-trust status of such a covered permanent improve- ment.’ ’’’; (2) in subsection (b)(2)(B)— (A) by redesignating clauses (i) through (iii) as sub- clauses (I) through (III), respectively, and indenting the subclauses appropriately; (B) by striking ‘‘Any interest’’ and inserting the fol- lowing: ‘‘(i) IN GENERAL.— S ubject to clauses (ii) and (iii), any interest’’;’’; (C) in subclause (III) of clause (i) (as designated by subparagraphs (A) and (B)), by striking the semicolon and inserting a period; (D) by striking ‘‘provided that nothing’’ and inserting the following: ‘‘(iii) EFFECT.—Except as provided in clause (ii), nothing; and’’. (E) by inserting after clause (i) (as designated by subparagraph (B)) the following: ‘‘(ii) E X CEPTION.— ‘‘(I) IN GENERAL.—Notwithstanding clause (i), in any case in which a resolution, law, or other duly adopted enactment of the Indian tribe with jurisdiction over the land of which an interest
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