[Congressional Record (Bound Edition), Volume 157 (2011), Part 11]
[Extensions of Remarks]
[Page 15069]
[From the U.S. Government Publishing Office, www.gpo.gov]




      COMPLEXITY ANALYSIS FOR H.R. 3078, H.R. 3079, AND H.R. 3080

                                 ______
                                 

                             HON. DAVE CAMP

                              of michigan

                    in the house of representatives

                        Friday, October 7, 2011

  Mr. CAMP. Mr. Speaker, I would like to submit the following:

                                    Congress of the United States,


                                  Joint Committee on Taxation,

                                  Washington, DC, October 6, 2011.
     Hon. Dave Camp,
     Chairman, Committee on Ways and Means, House of 
         Representatives, Longworth House Office Building, 
         Washington, DC.
     Hon. Sander M. Levin,
     Ranking Member, Committee on Ways and Means, House of 
         Representatives, Longworth House Office Building, 
         Washington, DC.
       Dear Chairman Camp and Ranking Member Levin: I am writing 
     pursuant to section 4022 of the Internal Revenue Service 
     Reform and Restructuring Act of 1998 (Pub. L. No. 105-206) 
     (the ``IRS Reform Act''), which requires the staff of the 
     Joint Committee on Taxation (in consultation with the 
     Internal Revenue Service and the Department of the Treasury) 
     to provide a complexity analysis of tax legislation reported 
     by the Senate Committee on Finance, the House Committee on 
     Ways and Means, or a Conference Report containing tax 
     provisions. The complexity analysis is required to report on 
     the complexity and administrative issues raised by provisions 
     that directly or indirectly amend the Internal Revenue Code 
     and that have widespread applicability to individuals or 
     small businesses. The IRS Reform Act mandates that certain 
     information be included in the complexity analysis, if 
     determinable. The IRS Reform Act requires the complexity 
     analysis to be included in the appropriate committee report, 
     or provided to the Members of the committee reporting the 
     legislation as soon as practicable after the report is filed.
       This letter fulfills the requirement for a complexity 
     analysis of H.R. 3078, the ``United States-Columbia Trade 
     Promotion Agreement Implementation Act,'' H.R. 3079, the 
     ``United States-Panama Trade Promotion Agreement 
     Implementation Act,'' and H.R. 3080, the ``United States-
     Korea Free Trade Agreement Implementation Act,'' as reported 
     by the Committee on Ways and Means on October 6, 2011. We 
     have determined that there are no items in these three bills 
     that have widespread applicability to individuals or small 
     businesses, as defined in Section 4022 of the IRS Reform Act.
       I want to bring to your attention another provision of the 
     IRS Reform Act. It appears that a point of order may be 
     raised against a bill where the committee report for that 
     bill does not contain a complexity analysis, unless the Ways 
     and Means Committee has the complexity analysis printed in 
     the Congressional Record prior to the consideration of that 
     bill.
       If you have any questions, please contact Brion Graber or 
     me.
           Sincerely,
                                               Thomas A. Barthold,
     Chief of Staff.

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