I 

108TH CONGRESS 

2D SESSION H. R. 5030 

To amend the Trade Act of 1974 to provide trade adjustment assistance 

to the services sector and for communities, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 8, 2004 

Mr. MICHAUD introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Veterans’ Affairs, 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 amend the Trade Act of 1974 to provide trade adjustment assistance to the services sector and for communities, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Invest in American 

5 Workers Act of 2004’’. 

6 SEC. 2. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE 

7 TO SERVICES SECTOR. 

8 (a) ADJUSTMENT ASSISTANCE FOR WORKERS.— 
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1 (1) ELIGIBILITY.—Section 221(a)(1)(A) of the 

2 Trade Act of 1974 (19 U.S.C. 2271(a)(1)(A)) is 

3 amended by striking ‘‘firm)’’ and inserting ‘‘firm, 

4 and workers in a service sector firm or subdivision 

5 of a service sector firm’’. 

6 (2) GROUP ELIGIBILITY REQUIREMENTS.—Sec7 tion 222 of the Trade Act of 1974 (19 U.S.C. 2272) 

8 is amended— 

9 (A) in subsection (a)— 

10 (i) in the matter preceding paragraph 

11 (1), by striking ‘‘agricultural firm)’’ and 

12 inserting ‘‘agricultural firm, and workers 

13 in a service sector firm or subdivision of a 

14 service sector firm)’’; 

15 (ii) in paragraph (2)— 

16 (I) in subparagraph (A)(ii), by 

17 striking ‘‘like or directly competitive 

18 with articles produced’’ and inserting 

19 ‘‘or services like or directly competi20 tive with articles produced or services 

21 provided’’; and 

22 (II) by inserting after subpara23 graph (B) the following: 

24 ‘‘(C)(i) there has been a shift, by such 

25 workers’ firm or subdivision to a foreign coun-
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1 try, in provision of services like or directly com2 petitive with services which are provided by 

3 such firm or subdivision; or 

4 ‘‘(ii) such workers’ firm or subdivision has 

5 obtained or is likely to obtain services described 

6 in clause (i) from a foreign country’’; 

7 (B) in subsection (b), in the matter pre8 ceding paragraph (1), by striking ‘‘agricultural 

9 firm)’’ and inserting ‘‘agricultural firm, and 

10 workers in a service sector firm or subdivision 

11 of a service sector firm)’’; and 

12 (C) in subsection (c)(3)— 

13 (i) by inserting ‘‘(or subdivision)’’ 

14 after ‘‘such other firm’’; and 

15 (ii) by striking ‘‘, if the certification’’ 

16 and all that follows through ‘‘Mexico’’. 

17 (3) DEFINITIONS.—Section 247 of the Trade 

18 Act of 1974 (19 U.S.C. 2319) is amended by insert19 ing after paragraph (6) the following: 

20 ‘‘(7) The term ‘service sector firm’ means an 

21 entity engaged in the business of providing informa22 tion technology or other high technology services.’’. 

23 (b) TRADE ADJUSTMENT ASSISTANCE FOR FIRMS

24 AND INDUSTRIES.— 

25 (1) FIRMS.— 
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1 (A) ASSISTANCE.—Section 251 of the 

2 Trade Act of 1974 (19 U.S.C. 2341) is amend3 ed— 

4 (i) in subsection (a), by inserting ‘‘or 

5 service sector firm’’ after ‘‘(including any 

6 agricultural firm’’; and 

7 (ii) in subsection (c)(1)— 

8 (I) in the matter preceding sub9 paragraph (A), by inserting ‘‘or serv10 ice sector firm’’ after ‘‘any agricul11 tural firm’’; 

12 (II) in subparagraph (B)(ii), by 

13 inserting ‘‘or service’’ after ‘‘of an ar14 ticle’’; and 

15 (III) in subparagraph (C), by 

16 striking ‘‘articles like or directly com17 petitive with articles which are pro18 duced’’ and inserting ‘‘articles or serv19 ices like or directly competitive with 

20 articles or services which are produced 

21 or provided’’. 

22 (B) DEFINITION.—Section 261 of the 

23 Trade Act of 1974 (19 U.S.C. 2351) is amend24 ed— 
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1 (i) by striking ‘‘For purposes of’’ and 

2 inserting ‘‘(a) FIRM.—For purposes of’’; 

3 and 

4 (ii) by adding at the end the fol5 lowing: 

6 ‘‘(b) SERVICE SECTOR FIRM.—For purposes of this 

7 chapter, the term ‘service sector firm’ means a firm en8 gaged in the business of providing services.’’. 

9 (2) INDUSTRIES.—Section 265(a) of the Trade 

10 Act of 1974 (19 U.S.C. 2355(a)) is amended by in11 serting ‘‘or service’’ after ‘‘new product’’. 

12 SEC. 3. TRADE ADJUSTMENT ASSISTANCE FOR COMMU13 NITIES. 

14 (a) IN GENERAL.—Chapter 4 of title II of the Trade 

15 Act of 1974 (19 U.S.C. 2371 et seq.) is amended to read 

16 as follows: 

17 ‘‘CHAPTER 4—TRADE ADJUSTMENT 

18 ASSISTANCE FOR COMMUNITIES 

19 ‘‘SEC. 271. DEFINITIONS. 

20 ‘‘In this chapter: 

21 ‘‘(1) AFFECTED DOMESTIC PRODUCER.—The 

22 term ‘affected domestic producer’ means any manu23 facturer, producer, farmer, rancher, fisherman or 

24 worker representative (including associations of such 

25 persons) that was affected by a finding under the 
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1 Antidumping Act of 1921, or by an antidumping or 

2 countervailing duty order issued under title VII of 

3 the Tariff Act of 1930. 

4 ‘‘(2) AGRICULTURAL COMMODITY PRODUCER.— 

5 The term ‘agricultural commodity producer’ has the 

6 same meaning as the term ‘person’ as prescribed by 

7 regulations promulgated under section 1001(5) of 

8 the Food Security Act of 1985 (7 U.S.C. 1308(5)). 

9 ‘‘(3) COMMUNITY.—The term ‘community’ 

10 means a city, county, or other political subdivision of 

11 a State or a consortium of political subdivisions of 

12 a State that the Secretary certifies as being nega13 tively impacted by trade. 

14 ‘‘(4) COMMUNITY NEGATIVELY IMPACTED BY

15 TRADE.—A community negatively impacted by trade 

16 means a community with respect to which a deter17 mination has been made under section 273. 

18 ‘‘(5) ELIGIBLE COMMUNITY.—The term ‘eligible 

19 community’ means a community certified under sec20 tion 273 for assistance under this chapter. 

21 ‘‘(6) FISHERMAN.— 

22 ‘‘(A) IN GENERAL.—The term ‘fisherman’ 

23 means any person who— 

24 ‘‘(i) is engaged in commercial fishing; 

25 or 
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1 ‘‘(ii) is a United States fish processor. 

2 ‘‘(B) COMMERCIAL FISHING, FISH, FISH3 ERY, FISHING, FISHING VESSEL, PERSON, AND

4 UNITED STATES FISH PROCESSOR.—The terms 

5 ‘commercial fishing’, ‘fish’, ‘fishery’, ‘fishing’, 

6 ‘fishing vessel’, ‘person’, and ‘United States fish 

7 processor’ have the same meanings as such 

8 terms have in the Magnuson-Stevens Fishery 

9 Conservation and Management Act (16 U.S.C. 

10 1802). 

11 ‘‘(7) JOB LOSS.—The term ‘job loss’ means the 

12 total or partial separation of an individual, as those 

13 terms are defined in section 247. 

14 ‘‘(8) SECRETARY.—The term ‘Secretary’ means 

15 the Secretary of Commerce. 

16 ‘‘SEC. 272. COMMUNITY TRADE ADJUSTMENT ASSISTANCE 

17 PROGRAM. 

18 ‘‘(a) ESTABLISHMENT.—Within 6 months after the 

19 date of enactment of the Invest in American Workers Act 

20 of 2004, the Secretary shall establish a Trade Adjustment 

21 Assistance for Communities Program at the Department 

22 of Commerce. 

23 ‘‘(b) PERSONNEL.—The Secretary shall designate 

24 such staff as may be necessary to carry out the respon25 sibilities described in this chapter. 
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1 ‘‘(c) COORDINATION OF FEDERAL RESPONSE.—The 

2 Secretary shall— 

3 ‘‘(1) provide leadership, support, and coordina4 tion for a comprehensive management program to 

5 address economic dislocation in eligible communities; 

6 ‘‘(2) coordinate the Federal response to an eli7 gible community— 

8 ‘‘(A) by identifying all Federal, State, and 

9 local resources that are available to assist the 

10 eligible community in recovering from economic 

11 distress; 

12 ‘‘(B) by ensuring that all Federal agencies 

13 offering assistance to an eligible community do 

14 so in a targeted, integrated manner that en15 sures that an eligible community has access to 

16 all available Federal assistance; 

17 ‘‘(C) by assuring timely consultation and 

18 cooperation between Federal, State, and re19 gional officials concerning economic adjustment 

20 for an eligible community; and 

21 ‘‘(D) by identifying and strengthening ex22 isting agency mechanisms designed to assist eli23 gible communities in their efforts to achieve 

24 economic adjustment and workforce reemploy25 ment; 
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1 ‘‘(3) provide comprehensive technical assistance 

2 to any eligible community in the efforts of that com3 munity to— 

4 ‘‘(A) identify serious economic problems in 

5 the community that are the result of negative 

6 impacts from trade; 

7 ‘‘(B) integrate the major groups and orga8 nizations significantly affected by the economic 

9 adjustment; 

10 ‘‘(C) access Federal, State, and local re11 sources designed to assist in economic develop12 ment and trade adjustment assistance; 

13 ‘‘(D) diversify and strengthen the commu14 nity economy; and 

15 ‘‘(E) develop a community-based strategic 

16 plan to address economic development and 

17 workforce dislocation, including unemployment 

18 among agricultural commodity producers, and 

19 fishermen; 

20 ‘‘(4) establish specific criteria for submission 

21 and evaluation of a strategic plan submitted under 

22 section 274(d); 

23 ‘‘(5) establish specific criteria for submitting 

24 and evaluating applications for grants under section 

25 275; 
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1 ‘‘(6) administer the grant programs established 

2 under sections 274 and 275; and 

3 ‘‘(7) establish an interagency Trade Adjustment 

4 Assistance for Communities Working Group, con5 sisting of the representatives of any Federal depart6 ment or agency with responsibility for economic ad7 justment assistance, including the Department of 

8 Agriculture, the Department of Education, the De9 partment of Labor, the Department of Housing and 

10 Urban Development, the Department of Health and 

11 Human Services, the Small Business Administra12 tion, the Department of the Treasury, the Depart13 ment of Commerce, and any other Federal, State, or 

14 regional department or agency the Secretary deter15 mines necessary or appropriate. 

16 ‘‘SEC. 273. CERTIFICATION AND NOTIFICATION. 

17 ‘‘(a) CERTIFICATION.—Not later than 45 days after 

18 an event described in subsection (c)(1), the Secretary of 

19 Commerce shall determine if a community described in 

20 subsection (b)(1) is negatively impacted by trade, and if 

21 a positive determination is made, shall certify the commu22 nity for assistance under this chapter. 

23 ‘‘(b) DETERMINATION THAT COMMUNITY IS ELIGI24 BLE.— 
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1 ‘‘(1) COMMUNITY DESCRIBED.—A community 

2 described in this paragraph means a community 

3 with respect to which on or after October 1, 2004— 

4 ‘‘(A) the Secretary of Labor certifies a 

5 group of workers (or their authorized represent6 ative) in the community as eligible for assist7 ance pursuant to section 223; 

8 ‘‘(B) the Secretary of Commerce certifies a 

9 firm located in the community as eligible for 

10 adjustment assistance under section 251; 

11 ‘‘(C) the Secretary of Agriculture certifies 

12 a group of agricultural commodity producers 

13 (or their authorized representative) in the com14 munity as eligible for adjustment assistance 

15 under section 293; 

16 ‘‘(D) an affected domestic producer is lo17 cated in the community; or 

18 ‘‘(E) the Secretary determines that a sig19 nificant number of fishermen in the community 

20 is negatively impacted by trade. 

21 ‘‘(2) NEGATIVELY IMPACTED BY TRADE.—The 

22 Secretary shall determine that a community is nega23 tively impacted by trade, after taking into consider24 ation— 
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1 ‘‘(A) the number of jobs affected compared 

2 to the size of workforce in the community; 

3 ‘‘(B) the severity of the rates of unemploy4 ment in the community and the duration of the 

5 unemployment in the community; 

6 ‘‘(C) the income levels and the extent of 

7 underemployment in the community; 

8 ‘‘(D) the outmigration of population from 

9 the community and the extent to which the out10 migration is causing economic injury in the 

11 community; and 

12 ‘‘(E) the unique problems and needs of the 

13 community. 

14 ‘‘(c) DEFINITION AND SPECIAL RULES.— 

15 ‘‘(1) EVENT DESCRIBED.—An event described 

16 in this paragraph means one of the following: 

17 ‘‘(A) A notification described in paragraph 

18 (2). 

19 ‘‘(B) A certification of a firm under section 

20 251. 

21 ‘‘(C) A finding under the Antidumping Act 

22 of 1921, or an antidumping or countervailing 

23 duty order issued under title VII of the Tariff 

24 Act of 1930. 
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1 ‘‘(D) A determination by the Secretary 

2 that a significant number of fishermen in a 

3 community have been negatively impacted by 

4 trade. 

5 ‘‘(2) NOTIFICATION.—The Secretary of Labor, 

6 immediately upon making a determination that a 

7 group of workers is eligible for trade adjustment as8 sistance under section 223, (or the Secretary of Ag9 riculture, immediately upon making a determination 

10 that a group of agricultural commodity producers is 

11 eligible for adjustment assistance under section 293, 

12 as the case may be) shall notify the Secretary of 

13 Commerce of the determination. 

14 ‘‘(3) LOOK BACK.—In any case in which an 

15 event described in paragraph (1) occurred on or 

16 after January 1, 1998, and before the effective date 

17 of this chapter, the Secretary shall, not later than 

18 45 days after such effective date, determine whether 

19 the community is negatively impacted by trade, and 

20 if a positive determination is made, shall certify the 

21 community for assistance under this chapter. 

22 ‘‘(d) NOTIFICATION TO ELIGIBLE COMMUNITIES.— 

23 Immediately upon certification by the Secretary of Com24 merce that a community is eligible for assistance under 

25 subsection (b), the Secretary shall notify the community— 
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1 ‘‘(1) of the determination under subsection (b); 

2 ‘‘(2) of the provisions of this chapter; 

3 ‘‘(3) how to access the clearinghouse established 

4 by the Department of Commerce regarding available 

5 economic assistance; 

6 ‘‘(4) how to obtain technical assistance provided 

7 under section 272(c)(3); and 

8 ‘‘(5) how to obtain grants, tax credits, low in9 come loans, and other appropriate economic assist10 ance. 

11 ‘‘SEC. 274. STRATEGIC PLANS. 

12 ‘‘(a) IN GENERAL.—An eligible community may de13 velop a strategic plan for community economic adjustment 

14 and diversification. 

15 ‘‘(b) REQUIREMENTS FOR STRATEGIC PLAN.—A 

16 strategic plan shall contain, at a minimum, the following: 

17 ‘‘(1) A description and justification of the ca18 pacity for economic adjustment, including the meth19 od of financing to be used. 

20 ‘‘(2) A description of the commitment of the 

21 community to the strategic plan over the long term 

22 and the participation and input of groups affected 

23 by economic dislocation. 

24 ‘‘(3) A description of the projects to be under25 taken by the eligible community. 
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1 ‘‘(4) A description of how the plan and the 

2 projects to be undertaken by the eligible community 

3 will lead to job creation and job retention in the 

4 community. 

5 ‘‘(5) A description of how the plan will achieve 

6 economic adjustment and diversification. 

7 ‘‘(6) A description of how the plan and the 

8 projects will contribute to establishing or maintain9 ing a level of public services necessary to attract and 

10 retain economic investment. 

11 ‘‘(7) A description and justification for the cost 

12 and timing of proposed basic and advanced infra13 structure improvements in the eligible community. 

14 ‘‘(8) A description of how the plan will address 

15 the occupational and workforce conditions in the eli16 gible community. 

17 ‘‘(9) A description of the educational programs 

18 available for workforce training and future employ19 ment needs. 

20 ‘‘(10) A description of how the plan will adapt 

21 to changing markets and business cycles. 

22 ‘‘(11) A description and justification for the 

23 cost and timing of the total funds required by the 

24 community for economic assistance. 
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1 ‘‘(12) A graduation strategy through which the 

2 eligible community demonstrates that the community 

3 will terminate the need for Federal assistance. 

4 ‘‘(c) GRANTS TO DEVELOP STRATEGIC PLANS.—The 

5 Secretary, upon receipt of an application from an eligible 

6 community, may award a grant to that community to be 

7 used to develop the strategic plan. 

8 ‘‘(d) SUBMISSION OF PLAN.—A strategic plan devel9 oped under subsection (a) shall be submitted to the Sec10 retary for evaluation and approval. 

11 ‘‘SEC. 275. GRANTS FOR ECONOMIC DEVELOPMENT. 

12 ‘‘(a) IN GENERAL.—The Secretary, upon approval of 

13 a strategic plan from an eligible community, may award 

14 a grant to that community to carry out any project or 

15 program that is certified by the Secretary to be included 

16 in the strategic plan approved under section 274(d), or 

17 consistent with that plan. 

18 ‘‘(b) ADDITIONAL GRANTS.— 

19 ‘‘(1) IN GENERAL.—Subject to paragraph (2), 

20 in order to assist eligible communities to obtain 

21 funds under Federal grant programs, other than the 

22 grants provided for in section 274(c) or subsection 

23 (a), the Secretary may, on the application of an eli24 gible community, make a supplemental grant to the 

25 community if— 
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1 ‘‘(A) the purpose of the grant program 

2 from which the grant is made is to provide 

3 technical or other assistance for planning, con4 structing, or equipping public works facilities or 

5 to provide assistance for public service projects; 

6 and 

7 ‘‘(B) the grant is 1 for which the commu8 nity is eligible except for the community’s in9 ability to meet the non-Federal share require10 ments of the grant program. 

11 ‘‘(2) USE AS NON-FEDERAL SHARE.—A supple12 mental grant made under this subsection may be 

13 used to provide the non-Federal share of a project, 

14 unless the total Federal contribution to the project 

15 for which the grant is being made exceeds 80 per16 cent and that excess is not permitted by law. 

17 ‘‘(c) RURAL COMMUNITY PREFERENCE.—The Sec18 retary shall develop guidelines to ensure that rural com19 munities receive preference in the allocation of resources. 

20 ‘‘SEC. 276. GENERAL PROVISIONS. 

21 ‘‘(a) REGULATIONS.—The Secretary shall prescribe 

22 such regulations as are necessary to carry out the provi23 sions of this chapter. Before implementing any regulation 

24 or guideline proposed by the Secretary with respect to this 

25 chapter, the Secretary shall submit the regulation or 
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1 guideline to the Committee on Finance of the Senate and 

2 the Committee on Ways and Means of the House of Rep3 resentatives for approval. 

4 ‘‘(b) SUPPLEMENT NOT SUPPLANT.—Funds appro5 priated under this chapter shall be used to supplement and 

6 not supplant other Federal, State, and local public funds 

7 expended to provide economic development assistance for 

8 communities. 

9 ‘‘(c) AUTHORIZATION OF APPROPRIATIONS.—There 

10 are authorized to be appropriated to the Secretary 

11 $350,000,000 for each of fiscal years 2005 through 2008, 

12 to carry out this chapter. Amounts appropriated pursuant 

13 to this subsection shall remain available until expended.’’. 

14 (b) CONFORMING AMENDMENTS.— 

15 (1) TERMINATION.—Section 285(b) of the 

16 Trade Act of 1974 (19 U.S.C. 2271 note) is amend17 ed by adding at the end the following new para18 graph: 

19 ‘‘(3) ASSISTANCE FOR COMMUNITIES.—Tech20 nical assistance and other payments may not be pro21 vided under chapter 4 after September 30, 2008.’’. 

22 (2) TABLE OF CONTENTS.—The table of con23 tents for title II of the Trade Act of 1974 is amend24 ed by striking the items relating to chapter 4 of title 
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1 II and inserting after the items relating to chapter 

2 3 the following new items: 

‘‘CHAPTER 4—TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITIES

‘‘271. Definitions. 

‘‘272. Community Trade Adjustment Assistance Program. 

‘‘273. Certification and notification. 

‘‘274. Strategic plans. 

‘‘275. Grants for economic development. 

‘‘276. General provisions.’’. 

3 (3) JUDICIAL REVIEW.—Section 284(a) of the 

4 Trade Act of 1974 (19 U.S.C. 2395(a)) is amended 

5 by striking ‘‘section 271’’ and inserting ‘‘section 

6 273’’. 

7 (c) EFFECTIVE DATE.—The provisions of this section 

8 shall take effect on October 1, 2004. 

9 SEC. 4. WAIVER OF DELIMITING PERIOD FOR EDU10 CATIONAL ASSISTANCE UNDER THE MONT11 GOMERY GI BILL FOR VETERANS WHO FILE 

12 CLAIMS FOR UNEMPLOYMENT COMPENSA13 TION. 

14 Section 3031 of title 38, United States Code, is 

15 amended— 

16 (1) by redesignating subsection (h) as sub17 section (i); 

18 (2) by striking ‘‘(b) through (g)’’ in the matter 

19 preceding paragraph (1) of subsection (a) and in20 serting ‘‘(b) through (h)’’; and 
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1 (3) by inserting after subsection (g) the fol2 lowing new subsection (h): 

3 ‘‘(h)(1) In the case of a qualified individual (de4 scribed in paragraph (2)), the 10-year period described in 

5 subsection (a) for the use of entitlement under this chap6 ter shall not apply. 

7 ‘‘(2) A qualified individual referred to in paragraph 

8 (1) is an individual— 

9 ‘‘(A) with respect to whom, the 10-year period 

10 described in subsection (a) has expired; 

11 ‘‘(B) who, on the last day of such 10-year pe12 riod, had remaining entitlement to educational as13 sistance under this chapter; and 

14 ‘‘(C) who demonstrates to the Secretary that 

15 the individual has filed a claim for benefits under a 

16 State unemployment compensation law on or after 

17 the date of the enactment of this subsection. 

18 ‘‘(3) A qualified individual may only use entitlement 

19 to educational assistance for programs of education pur20 sued on or after the date the individual files an application 

21 referred to in paragraph (2)(C).’’. 
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1 SEC. 5. INCREASE IN CREDIT AMOUNT OF HEALTH INSUR2 ANCE COSTS OF ELIGIBLE INDIVIDUALS. 

3 (a) IN GENERAL.—Section 35(a) of the Internal Rev4 enue Code of 1986 is amended by striking ‘‘65 percent’’ 

5 and inserting ‘‘100 percent’’. 

6 (b) CONFORMING AMENDMENT.—Section 7527(b) of 

7 such Code is amended by striking ‘‘65 percent of’’. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to payments after December 31, 

10 2003. 

11 SEC. 6. UNLIMITED PENALTY-FREE DISTRIBUTIONS FROM 

12 QUALIFIED RETIREMENT PLANS TO INDIVID13 UALS AFTER SEPARATION FROM EMPLOY14 MENT. 

15 (a) UNLIMITED PENALTY-FREE DISTRIBUTIONS TO

16 UNEMPLOYED INDIVIDUALS.—Clause (i) of section 

17 72(t)(2)(D) of the Internal Revenue Code of 1986 is 

18 amended to read as follows: 

19 ‘‘(i) IN GENERAL.—Distributions from 

20 a qualified retirement plan to an individual 

21 after separation from employment— 

22 ‘‘(I) if the individual has received 

23 unemployment compensation for 12 

24 consecutive weeks under any Federal 

25 or State unemployment compensation 

26 law by reason of such separation, and 
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1 ‘‘(II) if such distributions are 

2 made during any taxable year during 

3 which such unemployment compensa4 tion is paid or the succeeding taxable 

5 year.’’. 

6 (b) CONFORMING AMENDMENT.—The heading for 

7 subparagraph (D) of section 72(t)(2) of such Code is 

8 amended in the heading by striking ‘‘FOR HEALTH INSUR9 ANCE PREMIUMS’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to distributions after December 31, 

12 2003. 

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