PUBLIC LAW 103-296—AUG. 15, 1994 108 STAT. 1479 the costs of title XVIII for which the Secretary of Health and Human Services is responsible, and the costs of carry- ing out the functions of the Social Security Administration, specified in section 232, which relate to the administration of provisions of the Internal Revenue Code of 1986 other than those referred to in clause (i) of the first sentence of this subparagraph.". (4)(A) Section 201(g)(1) of such Act (42 U.S.C. 401(g)(1)) is further amended by striking subparagraph (B) and inserting the following new subparagraphs: "(B) After the close of each fiscal year— "(i) the Commissioner of Social Security shall determine— "(I) the portion of the costs, incurred during such fiscal year, of administration of this title, title XVI, and title XVIII for which the Commissioner is responsible and of carrying out the functions of the Social Security Administration, specified in section 232, which relate to the administration of provisions of the Internal Revenue Code of 1986 (other than those referred to in clause (i) of the first sentence of subparagraph (A)), which should have been borne by the general fund of the Treasury, "(II) the portion of such costs which should have been borne by the Federal Old-Age and Survivors Insurance Trust Fund, "(III) the portion of such costs which should have been borne by the Federal Disability Insurance Trust Fund, "(IV) the portion of such costs which should have been borne by the Federal Hospital Insurance Trust Fund, and "(V) the portion of such costs which should have been borne by the Federal Supplementary Medical Insurance Trust Fund, and "(ii) the Secretary of Health and Human Services shall determine— "(I) the portion of the costs, incurred during such fiscal year, of the administration of title XVIII for which the Secretary is responsible, which should have been borne by the general fund of the Treasury, "(II) the portion of such costs which should have been borne by the Federal Hospital Insurance Trust Fund, and "(III) the portion of such costs which should have been borne by the Federal Supplementary Medical Insurance Trust Fund. "(C) After the determinations under subparagraph (B) have been made for any fiscal year, the Commisioner of Social Security and the Secretary shall each certify to the Managing Trustee the amounts, if any, which should be transferred from one to any of the other such Trust Funds and the amounts, if any, which should be transferred between the Trust Funds (or one of the Trust Funds) and the general fund of the Treasury, in order to ensure that each of the Trust Funds and the general fund of the Treasury have borne their proper share of the costs, incurred during such fiscal year, for— "(i) the parts of the administration of this title, title XVI, and title XVIII for which the Commissioner of Social Security is responsible, "(ii) the parts of the administration of title XVIII for which the Secretary is responsible, and
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