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[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3146 Received in Senate (RDS)]

  1st Session
                                H. R. 3146

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                           September 25, 2003

                                Received

_______________________________________________________________________

                                 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.''.

            Passed the House of Representatives September 24, 2003.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.
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