[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3146 Enrolled Bill (ENR)]
H.R.3146
One Hundred Eighth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the seventh day of January, two thousand and three
An Act
To extend the Temporary Assistance for Needy Families block grant
program, and certain tax and trade programs, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
TITLE I--FAMILY ASSISTANCE PROVISIONS
SEC. 101. EXTENSION OF THE TEMPORARY ASSISTANCE FOR NEEDY FAMILIES
BLOCK GRANT PROGRAM THROUGH MARCH 31, 2004.
(a) In General.--Activities authorized by part A of title IV of the
Social Security Act, and by sections 510, 1108(b), and 1925 of such
Act, shall continue through March 31, 2004, in the manner authorized
for fiscal year 2002, notwithstanding section 1902(e)(1)(A) of such
Act, and out of any money in the Treasury of the United States not
otherwise appropriated, there are hereby appropriated such sums as may
be necessary for such purpose. Grants and payments may be made pursuant
to this authority for carrying out such activities during the first two
quarters of fiscal year 2004 at the level provided for the first two
quarters of fiscal year 2002.
(b) Conforming Amendments.--
(1) Supplemental grants for population increases in certain
states.--Section 403(a)(3)(H) of the Social Security Act (42 U.S.C.
603(a)(3)(H)) is amended--
(A) in the subparagraph heading, by striking ``of grants
for fiscal year 2002''; and
(B) in clause (ii)--
(i) by striking ``2003'' and inserting ``March 31,
2004''; and
(ii) by striking ``2001'' and inserting ``fiscal year
2001''.
(2) Contingency fund.--Section 403(b)(3)(C)(ii) of such Act (42
U.S.C. 603(b)(3)(C)(ii)) is amended by striking ``2003'' and
inserting ``2004''.
(3) Maintenance of effort.--Section 409(a)(7) of such Act (42
U.S.C. 609(a)(7)) is amended--
(A) in subparagraph (A), by striking ``or 2004'' and
inserting ``2004, or 2005''; and
(B) in subparagraph (B)(ii), by striking ``2003'' and
inserting ``2004''.
SEC. 102. EXTENSION OF THE NATIONAL RANDOM SAMPLE STUDY OF CHILD
WELFARE AND CHILD WELFARE WAIVER AUTHORITY THROUGH MARCH
31, 2004.
Activities authorized by sections 429A and 1130(a) of the Social
Security Act shall continue through March 31, 2004, in the manner
authorized for fiscal year 2002, and out of any money in the Treasury
of the United States not otherwise appropriated, there are hereby
appropriated such sums as may be necessary for such purpose. Grants and
payments may be made pursuant to this authority for carrying out such
activities during the first two quarters of fiscal year 2004 at the
level provided for the first two quarters of fiscal year 2002.
TITLE II--TAX PROVISIONS
SEC. 201. DISCLOSURE OF RETURN INFORMATION TO CARRY OUT INCOME
CONTINGENT REPAYMENT OF STUDENT LOANS.
(a) In General.--Subparagraph (D) of section 6103(l)(13) of the
Internal Revenue Code of 1986 (relating to termination) is amended by
striking ``September 30, 2003'' and inserting ``December 31, 2004''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to requests made after September 30, 2003.
SEC. 202. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
the following new section:
``SEC. 7528. INTERNAL REVENUE SERVICE USER FEES.
``(a) General Rule.--The Secretary shall establish a program
requiring the payment of user fees for--
``(1) requests to the Internal Revenue Service for ruling
letters, opinion letters, and determination letters, and
``(2) other similar requests.
``(b) Program Criteria.--
``(1) In general.--The fees charged under the program required
by subsection (a)--
``(A) shall vary according to categories (or subcategories)
established by the Secretary,
``(B) shall be determined after taking into account the
average time for (and difficulty of) complying with requests in
each category (and subcategory), and
``(C) shall be payable in advance.
``(2) Exemptions, etc.--
``(A) In general.--The Secretary shall provide for such
exemptions (and reduced fees) under such program as the
Secretary determines to be appropriate.
``(B) Exemption for certain requests regarding pension
plans.--The Secretary shall not require payment of user fees
under such program for requests for determination letters with
respect to the qualified status of a pension benefit plan
maintained solely by 1 or more eligible employers or any trust
which is part of the plan. The preceding sentence shall not
apply to any request--
``(i) made after the later of--
``(I) the fifth plan year the pension benefit plan
is in existence, or
``(II) the end of any remedial amendment period
with respect to the plan beginning within the first 5
plan years, or
``(ii) made by the sponsor of any prototype or similar
plan which the sponsor intends to market to participating
employers.
``(C) Definitions and special rules.--For purposes of
subparagraph (B)--
``(i) Pension benefit plan.--The term `pension benefit
plan' means a pension, profit-sharing, stock bonus,
annuity, or employee stock ownership plan.
``(ii) Eligible employer.--The term `eligible employer'
means an eligible employer (as defined in section
408(p)(2)(C)(i)(I)) which has at least 1 employee who is
not a highly compensated employee (as defined in section
414(q)) and is participating in the plan. The determination
of whether an employer is an eligible employer under
subparagraph (B) shall be made as of the date of the
request described in such subparagraph.
``(iii) Determination of average fees charged.--For
purposes of any determination of average fees charged, any
request to which subparagraph (B) applies shall not be
taken into account.
``(3) Average fee requirement.--The average fee charged under
the program required by subsection (a) shall not be less than the
amount determined under the following table:
Average
``Category
Fee
Employee plan ruling and opinion..........................
$250
Exempt organization ruling................................
$350
Employee plan determination...............................
$300
Exempt organization determination.........................
$275
Chief counsel ruling......................................
$200.
``(c) Termination.--No fee shall be imposed under this section with
respect to requests made after December 31, 2004.''.
(b) Conforming Amendments.--
(1) The table of sections for chapter 77 of such Code is
amended by adding at the end the following new item:
``Sec. 7528. Internal Revenue Service user fees.''.
(2) Section 10511 of the Revenue Act of 1987 is repealed.
(3) Section 620 of the Economic Growth and Tax Relief
Reconciliation Act of 2001 is repealed.
(c) Limitations.--Notwithstanding any other provision of law, any
fees collected pursuant to section 7528 of the Internal Revenue Code of
1986, as added by subsection (a), shall not be expended by the Internal
Revenue Service unless provided by an appropriations Act.
(d) Effective Date.--The amendments made by this section shall
apply to requests made after the date of the enactment of this Act.
TITLE III--TRADE PROVISIONS
SEC. 301. EXTENSION OF COBRA FEES.
Section 13031(j)(3) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended by striking
``September 30, 2003'' and inserting ``March 31, 2004''.
TITLE IV--MEDICARE COST-SHARING PROVISIONS
SEC. 401. EXTENSION OF MEDICARE COST-SHARING FOR CERTAIN QUALIFYING
INDIVIDUALS.
(a) Extension of Sunset.--Section 1902(a)(10)(E)(iv) of the Social
Security Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended--
(1) by striking subclause (II);
(2) beginning in the matter preceding subclause (I), by
striking ``ending with December 2002'' and all that follows through
``for medicare cost-sharing described'' in subclause (I) and
inserting ``ending with March 2004) for medicare cost-sharing
described''; and
(3) by striking ``, and'' at the end and inserting a semicolon.
(b) Total Amount Available for Allocation.--Section 1933(c) of the
Social Security Act (42 U.S.C. 1396u-3(c)) is amended--
(1) in paragraph (1)(E), by striking ``fiscal year 2002'' and
inserting ``each of fiscal years 2002 and 2003''; and
(2) in paragraph (2)(A), by striking ``the sum of'' and all
that follows through ``1902(a)(10)(E)(iv)(II) in the State; to''
and inserting ``the total number of individuals described in
section 1902(a)(10)(E)(iv) in the State; to''.
(c) Special Rule for First Quarter of 2004.--Section 1933 of the
Social Security Act (42 U.S.C. 1396u-3) is amended by adding at the end
the following:
``(g) Special Rule.--With respect to the period that begins on
January 1, 2004, and ends on March 31, 2004, a State shall select
qualifying individuals, and provide such individuals with assistance,
in accordance with the provisions of this section as in effect with
respect to calendar year 2003, except that for such purpose--
``(1) references in the preceding subsections of this section
to `fiscal year' and `calendar year' shall be deemed to be
references to such period; and
``(2) the total allocation amount under subsection (c) for such
period shall be $100,000,000.''.
SEC. 402. EXTENSION OF PROVISION EQUALIZING URBAN AND RURAL
STANDARDIZED MEDICARE INPATIENT HOSPITAL PAYMENTS.
(a) In General.--Paragraphs (1) and (2) of section 402(b) of the
Miscellaneous Appropriations Act, 2003 (Public Law 108-7; 117 Stat.
548) are each amended by striking ``September 30, 2003'' and inserting
``March 31, 2004''.
(b) Effective Date.--
(1) In general.--Subject to paragraph (2), the amendments made
by subsection (a) shall take effect as if included in the enactment
of the Miscellaneous Appropriations Act, 2003.
(2) Authority to delay implementation.--
(A) In general.--If the Secretary of Health and Human
Services (in this subsection referred to as the ``Secretary'')
determines that it is not administratively feasible to
implement the amendments made by subsection (a),
notwithstanding such amendments and in order to comply with
Congressional intent, the Secretary may delay the
implementation of such amendments until such time as the
Secretary determines to be appropriate, but in no case later
than November 1, 2003.
(B) Temporary adjustment for remainder of fiscal year 2004
to effect full rate change.--If the Secretary delays
implementation of the amendments made by subsection (a) under
subparagraph (A), the Secretary shall make such adjustment to
the amount of payments affected by such delay, for the portion
of fiscal year 2004 after the date of the delayed
implementation, in such manner as the Secretary estimates will
ensure that the total payments for inpatient hospital services
so affected with respect to such fiscal year is the same as
would have been made if this paragraph had not been enacted.
(C) No effect on payments for subsequent payment periods.--
The application of subparagraphs (A) and (B) shall not affect
payment rates and shall not be taken into account in
calculating payment amounts for services furnished for periods
after September 30, 2004.
(D) Administration of provisions.--
(i) No rulemaking or notice required.--The Secretary
may carry out the authority under this paragraph by program
memorandum or otherwise and is not required to prescribe
regulations or to provide notice in the Federal Register in
order to carry out such authority.
(ii) Limitation on review.--There shall be no
administrative or judicial review under section 1869 or
1878 of the Social Security Act (42 U.S.C. 1395ff and
1395oo), or otherwise of any delay or determination made by
the Secretary under this paragraph or the application of
the payment rates determined under this paragraph.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.