; and (B) by inserting after of the terms of an agency action the following and decide de novo all relevant questions of law, including the interpretation of constitutional and statutory provisions, and rules made by agencies. If the reviewing court determines that a statutory or regulatory provision relevant to its decision contains a gap or ambiguity, the court shall not interpret that gap or ambiguity as an implicit delegation to the agency of legislative rule making authority and shall not rely on such gap or ambiguity as a justification either for interpreting agency authority expansively or for deferring to the agency’s interpretation on the question of law. Notwithstanding any other provision of law, this subsection shall apply in any action for judicial review of agency action authorized under any provision of law. No law may exempt any such civil action from the application of this section except by specific reference to this section ; and (2) by striking The reviewing court shall— and inserting the following: (b) The reviewing court shall— . III Small Business Regulatory Flexibility Improvements Act 301. Short title This title may be cited as the Small Business Regulatory Flexibility Improvements Act . 302. Clarification and expansion of rules covered by the regulatory flexibility act (a) In general Paragraph (2) of section 601 of title 5, United States Code, is amended to read as follows: (2) Rule The term rule has the meaning given such term in section 551(4) of this title, except that such term does not include— (A) a rule pertaining to the protection of the rights of and benefits for veterans or part 232 of title 32 of the Code of Federal Regulations (as in effect on July 1, 2014) or any successor provisions thereto