Modifying certain provisions relating to the telephone assistance plan; clarifying the requirement for telephone companies to collect the combined local access surcharge; expanding coverage under TAP to end users of certain other telephone service providers; modifying the TAP surcharge; providing for reimbursements rather than credits to end users of other providers, specifying certain duties of the department of human services; requiring the public utilities commission (PUC) to remit to the department from the surcharge revenue pool the amount necessary to compensate for expenses of providing reimbursements to eligible end users; changing certain references to the department of public service to the department of commerce (je)