116 STAT. 62 PUBLIC LAW 107-147—MAR. 9, 2002 "(ii) RULING REQUEST, ETC.—The amount of the reserve under clause (i) shall be the foreign statement reserve for the contract (less any catastrophe, deficiency, equalization, or similar reserves), if, pursuant to a ruling request submitted by the taxpayer or as provided in published guidance, the Secretary determines that the factors taken into account in determining the foreign statement reserve provide an appropriate means of measuring income.". Applicability. (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 953 note, shall apply to taxable years beginning after December 31, 2001. SEC. 615. REPEAL OF REQUIREMENT FOR APPROVED DIESEL OR KER- OSENE TERMINALS. 26 USC 4101. (a) IN GENERAL. —Subsection (e) of section 4101 is hereby repealed. 26 USC 4101 (b) EFFECTIVE DATE.— The amendment made by subsection (a) note. shall take effect on January 1, 2002. SEC. 616. REAUTHORIZATION OF TANF SUPPLEMENTAL GRANTS FOR POPULATION INCREASES FOR FISCAL YEAR 2002. Section 403(a)(3) of the Social Security Act (42 U.S.C. 603(a)(3)) is amended by adding at the end the following: "(H) REAUTHORIZATION OF GRANTS FOR FISCAL YEAR 2002.— Notwithstanding any other provision of this paragraph— "(i) any State that was a qualifying State under this paragraph for fiscal year 2001 or any prior fiscal year shall be entitled to receive from the Secretary for fiscal year 2002 a grant in an amount equal to the amount required to be paid to the State under this paragraph for the most recent fiscal year in which the State was a qualifying State; Applicability. "(ii) subparagraph (G) shall be applied as if '2002' were substituted for '2001'; and "(iii) out of any money in the Treasury of the United States not otherwise appropriated, there are appropriated for fiscal year 2002 such sums as are necessary for grants under this subparagraph.". SEC. 617. 1-YEAR EXTENSION OF CONTINGENCY FUND UNDER THE TANF PROGRAM. Section 403(b) of the Social Security Act (42 U.S.C. 603(b)) is amended— (1) in paragraph (2), by striking "and 2001" and inserting "2001, and 2002"; and
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