H. R. 3146
One Hundred Eighth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the seventh day of January, two thousand and three
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’’.
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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 quar-
ters 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 subcat-
egories) 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 determina-
tion 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—
H. R. 3146—3
‘‘(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 aver-
age 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 appropria-
tions Act.
(d) EFFECTIVE DATE.—The amendments made by this section
shall apply to requests made after the date of the enactment of
this Act.
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TITLE III—TRADE PROVISIONS
SEC. 301. EXTENSION OF COBRA FEES.
Section 13031(j)(3) of the Consolidated Omnibus Budget Rec-
onciliation 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 ref-
erences 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 PAY-
MENTS.
(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.—
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(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 ‘‘Sec-
retary’’) 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 sub-
section (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 pay-
ments 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 PAY-
MENT 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 para-
graph 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