[Congressional Record Volume 169, Number 78 (Tuesday, May 9, 2023)]
[House]
[Page H2169]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   COMMUNICATION FROM THE CHAIRMAN OF THE COMMITTEE ON WAYS AND MEANS

                                    U.S. House of Representatives,


                                  Committee on Ways and Means,

                                      Washington, DC, May 9, 2023.
     Hon. Kevin McCarthy,
     Speaker, House of Representatives,
     Washington DC.
       Dear Mr. Speaker, 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 for all legislation reported by the House Committee 
     on Ways and Means, 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 3(h) of rule XIII 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, 
     H.R. 1163, contains no provisions that exceed the numerical 
     thresholds for individuals or small business which would 
     require a complexity analysis, within the meaning of that 
     rule.
           Sincerely,

                                                  Jason Smith,

                                                         Chairman,
     Committee on Ways and Means.

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