[20180416]IN10883_OMB和财政部就发布新税收规则的流程达成一致.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i OMB and Treasury Agree on Process for Issuing New Tax Rules name redacted Specialist in Government Organization and Management April 16, 2018 UPDATE: On April 12, 2018, the Department of the Treasury and the Office of Information and Regulatory Affairs (OIRA) in the Office of Management and Budget (OMB) announced that they reached an agreement on the issue of OIRA review of Internal Revenue Service (IRS) rules. The two agencies signed a new memorandum of agreement (MOA), under which OIRA will review certain significant tax regulations under a specified time limitgenerally, not longer than 45 days, but with the potential for an expedited review of up to 10 business days. In addition, within one year after the date of the memorandum, those significant regulatory actions will be subject to the cost-benefit analysis requirements under Executive Order 12866. A hearing held by the Senate Committee on Homeland Security and Governmental Affairs Subcommittee on Regulatory Affairs and Federal Management on April 12, 2018, discussed the memorandum in detail and can be viewed at this link. The original CRS Insight f