For 1998 through 2001, certain states with high population growth and/or low federal expenditures per person under welfare programs were eligible for supplemental grants under the TANF Supplemental Grant program. This program expired on September 30, 2001.

The Act reauthorizes the TANF Supplemental Grant program and provides appropriations for fiscal year 2002. Individual state grant amounts are frozen at the amount received by the state in fiscal year 2001.

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability to specific situations is to be determined through consultation with your tax adviser.