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employee (as defined in section 414(q))
and is participating in the plan. The deter-
mination of whether an employer is an eli-
gible 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 de-
termination of average fees charged, any
request to which subparagraph (B) applies
shall not be taken into account.
‘‘(3) AVERAGE FEE REQUIREMENT.—The aver-
age fee charged under the program required by sub-
section (a) shall not be less than the amount deter-
mined 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 September
30, 2013.’’.
(b) CONFORMING AMENDMENTS.—
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(1) The table of sections for chapter 77 is
amended by adding at the end the following new
item:
‘‘Sec. 7529. 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is repealed.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Tax Relief Reconciliation Act of 2001 is repealed.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 provi-
sion of law, any fees collected pursuant to section 7527
of the Internal Revenue Code of 1986, as added by sub-
section (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 VI—LOW-INCOME
TAXPAYER CLINICS
SEC. 601. LOW-INCOME TAXPAYER CLINICS.
(a) LIMITATION ON AMOUNT OF GRANTS.—Para-
graph (1) of section 7526(c) (relating to special rules and
limitations) is amended by striking ‘‘$6,000,000 per year’’
and inserting ‘‘$9,000,000 for 2004, $12,000,000 for
2005, and $15,000,000 for each year thereafter’’.
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(b) PROMOTION
OF CLINICS.—Section 7526(c) is
amended by adding at the end the following new para-
graph:
‘‘(6) PROMOTION OF CLINICS.—The Secretary
is authorized to promote the benefits of and encour-
age the use of low-income taxpayer clinics through
the use of mass communications, referrals, and other
means.’’.
(c) USE
OF GRANTS
FOR OVERHEAD EXPENSES
PROHIBITED.—Section 7526(c), as amended by sub-
section (b), is further amended by adding at the end the
following new paragraph:
‘‘(7) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this
section may be used for the general overhead ex-
penses of any institution sponsoring a qualified low-
income taxpayer clinic.’’.
(d) ELIGIBLE CLINICS.—
(1) IN
GENERAL.—Paragraph (2) of section
7526(b) is amended to read as follows:
‘‘(2) ELIGIBLE CLINIC.—The term ‘eligible clin-
ic’ means—
‘‘(A) any clinical program at an accredited
law, business, or accounting school in which
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students represent low-income taxpayers in con-
troversies arising under this title; and
‘‘(B) any organization described in section
501(c) and exempt from tax under section
501(a) which satisfies the requirements of para-
graph (1) through representation of taxpayers
or referral of taxpayers to qualified representa-
tives.’’.
(2) CONFORMING AMENDMENT.—Subparagraph
(A) of section 7526(b)(1) is amended by striking
‘‘means a clinic’’ and inserting ‘‘means an eligible
clinic’’.
TITLE VII—FEDERAL-STATE UN-
EMPLOYMENT 
ASSISTANCE
AGREEMENTS
SEC. 701. APPLICABILITY OF CERTAIN FEDERAL-STATE
AGREEMENTS 
RELATING 
TO 
UNEMPLOY-
MENT ASSISTANCE.
Effective as of May 25, 2003, section 208 of Public
Law 107 09147 is amended—
(1) in subsection (a)(2), by inserting ‘‘on or’’
after ‘‘ending’’; and
(2) in subsection (b), by striking ‘‘May 31’’
each place it appears and inserting ‘‘June 1’’.