[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3146 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 3146
To extend the Temporary Assistance for Needy Families block grant
program, and certain tax and trade programs, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 23, 2003
Mr. Thomas introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Energy and Commerce and the Budget, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
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.
SEC. 103. PROVISIONS TREATED AS DIRECT SPENDING.
For purposes of the Scorekeeping Guidelines, as applied by the
chairman of the Committee on the Budget of the Senate and the chairman
of the Committee on the Budget of the House of Representatives under
the Congressional Budget Act of 1974, and by the Director of the Office
of Management and Budget (Appendix A, OMB Circular A-11, dated July
2003), the provisions of this title shall be treated as direct
spending.
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.''.
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