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.—
(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is repealed.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Tax Relief Reconciliation Act of 2001 is repealed.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’’.
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-
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:
Clerk.