    [United States Statutes at Large, Volume 117, 108th Congress, 1st Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    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 1132]]
    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 1133]]
    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 1134]]
    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 1135]]
    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 1136]]
    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.