Small Business Tax Regulation Accountability Act - Amends the Regulatory Flexibility Act to redefine "rule" to include interpretative rules issued under the Internal Revenue Code, thereby subjecting them to regulatory flexibility analyses under such Act.
Directs the Chief Counsel for Advocacy of the Small Business Administration to report annually to specified congressional committees on Internal Revenue Service compliance with resulting new requirements.
Introduced in House
Introduced in House
Referred to the House Committee on Judiciary.
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Administrative Law and Governmental Relations.
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