Sec. 208. Requiring the Internal Revenue Service to consider small entity impact
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/bill/113/s/1730/is/section-208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 603(a) of title 5, United States Code, is amended, in the fifth sentence, by striking but only and all that follows through the period at the end and inserting but only to the extent that such interpretative rules, or the statutes upon which such rules are based, impose on small entities a collection of information requirement or a recordkeeping requirement. . Section 601 of title 5, United States Code, as amended by section 103 of this title, is amended— in paragraph (6), by striking and at the end; and by striking paragraphs
(7)and
(8)and inserting the following: the term collection of information has the meaning given that term in section 3502(3) of title 44; the term recordkeeping requirement has the meaning given that term in section 3502(13) of title 44; and .