110 STAT. 864 PUBLIC LAW 104-121 —MAR. 29, 1996 5 USC 504 note. SEC. 233. EFFECTIVE DATE. The amendments made by sections 331 and 332 shall apply to civil actions and adversary adjudications commenced on or after the date of the enactment of this subtitle. Subtitle D—Regulatory Flexibility Act Amendments SEC. 241. REGULATORY FLEXIBILITY ANALYSES. (a) INITIAL REGULATORY FLEXIBILITY ANALYSIS.— (1) SECTION 603.— Section 603(a) of title 5, United States Code, is amended— (A) by inserting after "proposed rule", the phrase ", or publishes a notice of proposed rulemaking for an interpretative rule involving the internal revenue laws of the United States"; and (B) by inserting at the end of the subsection, the following new sentence: "In the case of an interpretative rule involving the internal revenue laws of the United States, this chapter applies to interpretative rules published in the Federal Register for codification in the Code of Federal Regulations, but only to the extent that such interpretative rules impose on small entities a collection of information requirement.". (2) SECTION eoi. —Section 601 of title 5, United States Code, is amended by striking "and" at the end of paragraph (5), by striking the period at the end of paragraph (6) and inserting "; and", and by adding at the end the following: "(7) the term 'collection of information'— "(A) means the obtaining, causing to be obtained, soliciting, or requiring the disclosure to third parties or the public, of facts or opinions by or for an agency, regardless of form or format, calling for either— "(i) answers to identical questions posed to, or identical reporting or recordkeeping requirements imposed on, 10 or more persons, other than agencies, instrumentalities, or employees of the United States; or "(ii) answers to questions posed to agencies, instrumentalities, or employees of the United States which are to be used for general statistical purposes; and "(B) shall not include a collection of information described under section 3518(c)(1) of title 44, United States Code. "(8) RECORDKEEPING REQUIREMENT. — The term 'recordkeeping requirement' means a requirement imposed by an agency on persons to maintain specified records.". (b) FINAL REGULATORY FLEXIBILITY ANALYSIS.— Section 604 of title 5, United States Code, is amended— (1) in subsection (a) to read as follows: "(a) When an agency promulgates a final rule under section 553 of this title, after being required by that section or any other law to publish a general notice of proposed rulemaking, or promulgates a final interpretative rule involving the internal revenue
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