[Congressional Record Volume 165, Number 197 (Tuesday, December 10, 2019)]
[Extensions of Remarks]
[Pages E1572-E1573]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                   TAX COMPLEXITY ANALYSIS ON H.R. 3

                                 ______
                                 

                          HON. RICHARD E. NEAL

                            of massachusetts

                    in the house of representatives

                       Tuesday, December 10, 2019

  Mr. NEAL. Madam Speaker, I would like to include in the Record the 
following Tax Complexity Analysis statement on the report to H.R. 3 
filed by the House Committee on Ways and Means:

       Section 4022(b) of Pub. L. No. 105-266, the Internal 
     Revenue Service Restructuring and Reform Act of 1998 (the 
     ``RRA''), 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 of 
     1986 and has widespread applicability to individuals or small 
     businesses.
       Pursuant to clause 3(h)(1) of rule XIII of the Rules of the 
     House of Representatives, the staff of the Joint Committee on 
     Taxation

[[Page E1573]]

     has determined that a complexity analysis is not required 
     under section 4022(b) of the RRA because the bill contains no 
     provision that amends the Internal Revenue Code of 1986 and 
     has ``widespread applicability'' to individuals or small 
     businesses within the meaning of the rule.