Page:United States Statutes at Large Volume 117.djvu/1151

 117 STAT. 1132

PUBLIC LAW 108–89—OCT. 1, 2003

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 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 REPAYMENT OF STUDENT LOANS. 26 USC 6103.

Applicability. 26 USC 6103 note.

(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: 26 USC 7528.

‘‘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 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 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—

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