TITLE I—FAMILY ASSISTANCE
PROVISIONS
SEC. 101. EXTENSION OF THE TEMPORARY ASSISTANCE
FOR NEEDY FAMILIES BLOCK GRANT PRO-
GRAM 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 strik-
ing ‘‘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 WEL-
FARE 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 REPAY-
MENT OF STUDENT LOANS.
(a) IN GENERAL.—Subparagraph (D) of section
6103(l)(13) of the Internal Revenue Code of 1986 (relat-
ing 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 Sep-
tember 30, 2003.
SEC. 202. EXTENSION OF INTERNAL REVENUE SERVICE
USER FEES.
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue 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 deter-
mines 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 pen-
sion 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 pro-
totype or similar plan which the sponsor
intends to market to participating employ-
ers.
‘‘(C) DEFINITIONS AND SPECIAL RULES.—
For purposes of subparagraph (B)—
‘‘(i) PENSION
BENEFIT
PLAN.—The
term ‘pension benefit plan’ means a pen-
sion, 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