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Mr. BRADY of Texas. Mr. Speaker, I would like to submit the following Tax Complexity Analysis statement on the conference report to H.R. 644:
Section 4022(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (the `IRS Reform Act') requires the staff of the Joint Committee on Taxation (in consultation with the Internal Revenue Service and the Treasury Department) to provide a tax complexity analysis. The complexity analysis is required for all legislation reported by the Senate Committee on Finance, the House Committee on Ways and Means, or any committee of conference if the legislation includes a provision that directly or indirectly amends the Internal Revenue Code and has widespread applicability to individuals or small businesses.
Pursuant to clause 11 of rule XXII of the Rules of the House of Representatives, the staff of the Joint Committee on Taxation has determined that a complexity analysis is not required under section 4022(b) of the IRS Reform Act because the bill contains no provisions that amend the Code and that have `widespread applicability' to individuals or small businesses, within the meaning of the rule.
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