[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.