,,ii  #aah? ,,congress  #a/ ,session    
,s4 #biha  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bh          
7legislative day1 ,septemb] #bb71       
#bjbc,mr4 ,lank=d introduc$ ! foll[+    
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,homel& ,security &       
,gov]nm5tal ,affairs  ,a ,,bill  ,to    
require review ( tax regulatory actions 
by ! ,(fice ( ,in=mation & ,regulatory  
,affairs1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,,irs   
,acc\ntability & ,transp>5cy ,act4  #b4 
,,oira review ( tax regulatory actions  
,section #eec ( title #e1 ,unit$ ,/ates 
,code1 is am5d$ by add+ at ! end !      
foll[+3  7f7 7#a7 ,9 ?is subsection--   
7,a7 ! t]m regulatory action means any  
sub/antive action by an ag5cy 7normally 
publi%$ 9 ! ,f$]al ,regi/]7 t           
promulgates or is expect$ to lead to !  
promulgation ( a f9al rule1 includ+     
notices ( inquiry1 advance notices (    
propos$ rulemak+1 & notices ( propos$   
rulemak+2 &  7,b7 ! t]m tax regulatory  

action means a regulatory action issu$  
by ! ,int]nal ,rev5ue ,s]vice1 :e!r     
pursuant to ! ,int]nal ,rev5ue ,code (  
#aihf or ) respect to any o!r ,unit$    
,/ates ,f$]al income1 excise1 e/ate1    
gift1 or employm5t tax1 t may-- 7i7     
create a s]i\s consi/5cy or o!rwise     
int]f]e ) an action tak5 or plann$ by   
ano!r ag5cy2  7ii7 raise novel legal or 
policy issues1 su* z by prescrib+ a rule
 ( conduct back$ by an assessable       
paym5t2 or  7iii7 h an annual non-rev5ue
 effect on ! economy ( #ajj1jjj1jjj or  
m1 measur$ aga9/ a no-action basel9e4   
7#b7 ,ea* tax regulatory action %all be 
subject to review by ! ,(fice (         
,in=mation & ,regulatory ,affairs1      
includ+ compliance "u section #f (      
,executive ,ord] #abhff 7#e ,u4,s4,c4   
#fja note2 relat+ to regulatory plann+ &
 review74  4