112 STAT. 786 PUBLIC LAW 105-206—JULY 22, 1998 (A) such legislation is reported by the Committee on Finance in the Senate, the Committee on Ways and Means of the House of Representatives, or any committee of conference; and (B) such legislation includes a provision which would directly or indirectly amend the Internal Revenue Code of 1986 and which has widespread applicability to individuals or small businesses. (2) TAX COMPLEXITY ANALYSIS.—For purposes of this subsection, the term "tax complexity analysis" means, with respect to any legislation, a report on the complexity and administrative difficulties of each provision described in paragraph (1)(B) which— (A) includes— (i) an estimate of the number of taxpayers affected by the provision; and (ii) if applicable, the income level of taxpayers affected by the provision; and (B) should include (if determinable)— (i) the extent to which tax forms supplied by the Internal Revenue Service would require revision and whether any new forms would be required; (ii) the extent to which taxpayers would be required to keep additional records; (iii) the estimated cost to taxpayers to comply with the provision; (iv) the extent to which enactment of the provision would require the Internal Revenue Service to develop or modify regulatory guidance; (v) the extent to which the provision may result in disagreements between taxpayers and the Internal Revenue Service; and (vi) any expected impact on the Internal Revenue Service from the provision (including the impact on internal training, revision of the Internal Revenue Manual, reprogramming of computers, and the extent to which the Internal Revenue Service would be required to divert or redirect resources in response to the provision). (3) LEGISLATION SUBJECT TO POINT OF ORDER IN HOUSE OF REPRESENTATIVES.— (A) LEGISLATION REPORTED BY COMMITTEE ON WAYS - AND MEANS. —Clause 2(1) of rule XI of the Rules of the House of Representatives is amended by adding at the end the following new subparagraph: "(8) The report of the Committee on Ways and Means on any bill or joint resolution containing any provision amending the Internal Revenue Code of 1986 shall include a Tax Complexity Analysis prepared by the Joint Committee on Taxation in accordance with section 4022(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 unless the Committee on Ways and Means causes to have such Analysis printed in the Congressional Record prior to the consideration of the bill or joint resolution.". (B) CONFERENCE REPORTS. —Rule XXVIII of the Rules of the House of Representatives is amended by adding at the end the following new clause:
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