II 
108TH CONGRESS 
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 pro-
grams, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
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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)—
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(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
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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—
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‘‘(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
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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
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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 December 
31, 2004.’’. 
(b) CONFORMING AMENDMENTS.—
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(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 provi-
sion of law, any fees collected pursuant to section 7528 
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 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 insert-
ing ‘‘March 31, 2004’’.
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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 de-
scribed’’; 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 insert-
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ing ‘‘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 cal-
endar 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 sub-
section (c) for such period shall be $100,000,000.’’.
Passed the House of Representatives September 24, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.