[108th Congress Public Law 89]
[From the U.S. Government Printing Office]


[DOCID: f:publ089.108]

[[Page 117 STAT. 1131]]

Public Law 108-89
108th Congress

                                 An Act


 
  To extend the Temporary Assistance for Needy Families block grant 
program, and certain tax and trade programs, and for other <<NOTE: Oct. 
                   1, 2003 -  [H.R. 3146]>> 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''.

[[Page 117 STAT. 1132]]

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 <<NOTE: 26 USC 6103.>> 1986 (relating to 
termination) is amended by striking ``September 30, 2003'' and inserting 
``December 31, 2004''.

    (b) Effective Date.--The <<NOTE: Applicability. 26 USC 6103 
note.>> 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 <<NOTE: 26 USC 7528.>> 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--

[[Page 117 STAT. 1133]]

                                    ``(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) <<NOTE: 26 USC 7801 note.>> Section 10511 of the Revenue 
        Act of 1987 is repealed.
            (3) Section 620 of the Economic Growth and Tax Relief 
        Reconciliation Act of 2001 <<NOTE: 26 USC 7801 note.>> is 
        repealed.

    (c) Limitations.--Notwithstanding <<NOTE: 26 USC 7528 note.>> 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 <<NOTE: Applicability. 26 USC 7528 
note.>> amendments made by this section shall apply to requests made 
after the date of the enactment of this Act.

[[Page 117 STAT. 1134]]

                       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.--

[[Page 117 STAT. 1135]]

            (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

[[Page 117 STAT. 1136]]

                      application of the payment rates determined under 
                      this paragraph.

    Approved October 1, 2003.

LEGISLATIVE HISTORY--H.R. 3146:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 149 (2003):
            Sept. 24, considered and passed House.
            Sept. 30, considered and passed Senate, amended. House 
                concurred in Senate amendment.

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