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107 STAT. 606 PUBLIC LAW 103-66—AUG. 10, 1993 this title or a State plan under title XIX) for the pro-am diiring the cost reporting period that began aunng fiscal year 1984, the Secretary shall— "(I) provide for an average amoirnt under para- graph (2XA) that takes into account the Secretary's estimate of the amount that would have been rec- o^zed as reasonable imder this title if the hos- pital had not received such funds, and "(ID reduce the pajrment amoimt otherwise provided under this subsection in an amount equal to the proportion of such program funds received during the cost reporting period involved that is allocable to this title. "(ii) ADDITIONAL REQUIREMENTS.—A hospital's approved medical residency program meets the require- ments of this clause if— "(I) the program is limited to training for fam- ily and community medicine; "(II) the program is the only approved medical residencyr program of the hospital; and "(III) the average amoimt determined under paragraph (2XA) for the hospital (as determined without regard to the increase in such amount described in clause (iXD) does not exceed $10,000.". 42 use 1395WW (2) EFFECTIVE DATE.—^The amendment made by paragraph ^°^- (1) shall apply to payments under section 1886(h) of the Social Security Act for cost reporting periods beginning on or after October 1,1992. 42 u s e 1395WW (d) ADJUSTMENT IN GME BASE-YEAR COSTS OF FEDERAL INSUR- ^°*® ANCE CONTRIBUTIONS A C T . — (1) IN GENERAL.—In determining the amount of pa3rment to be made under section 1886(h) of the Social Security Act in the case of a hospital described in paragraph (2) for cost reporting periods beginning on or after October 1, 1992, the Secretary of Health and Human Services shall redetermine the approved FTE resident amount to reflect the amount that would have been paid the hospital if, during the hospital's base cost reporting period, the hospital had been liable for FICA taxes or for contributions to the retirement system of a State, a political subdivision of a State, or an instrumentality of such a State or political subdivision with respect to interns and residents in its medical residency training program. (2) HOSPITALS AFFECTED.—A jfiospital described in this paragraph is a hospital that did not pay FICA taxes with respect to interns and residents in its medical residency train- ing program during the hospital's base cost reporting period, but is required to pay FICA taxes or m£ike contributions to a retirement system described in paragraph (1) with respect to such interns and residents because of the amendments made by section 11332(b) of OBRA-1990. (3) DEFINITIONS.—In this subsection: (A) The "base cost reporting period" for a hospital is the hospital's cost reporting period that began during fiscalyear 1984. (B) The term "FICA taxes" means, with respect to a hospital, the taxes under section 3111 of the Internal Revenue Code of 1986.