Tribal Tax and Investment Reform Act of 2013

[AI summary unavailable — showing source text] Tribal Tax and Investment Reform Act of 2013 - Amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. Repeals the condition limiting an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to the connection of those bonds and excise taxes to an essential government function. Amends the IRC and the Employee Retirement Income Security Act of 1974 to treat employee benefit plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law. Treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations. Amends the Social Security Act to give Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. Makes those tribes and tribal organizat…