[Congressional Record Volume 161, Number 178 (Wednesday, December 9, 2015)]
[House]
[Page H9204]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   COMMUNICATION FROM THE CHAIRMAN OF THE COMMITTEE ON WAYS AND MEANS

  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.

                          ____________________