; or (ii) maximize any significant positive economic, environmental, or public health impact of the proposed rule on frontline communities; and (4) the advice and recommendations of representatives of frontline communities under section 305(c)(1) relating to issues described in paragraphs (1), (2), and (3). 303. Final climate and environmental justice analysis (a) Final analysis (1) In general When an agency promulgates a final rule under section 553 of title 5, United States Code, 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 laws of the United States as described in section 302(a), and the agency was required to prepare an initial climate and environmental justice analysis for the applicable proposed rule under section 302(b)(1)(A), the agency shall prepare a final climate and environmental justice analysis. (2) Requirements Each final climate and environmental justice analysis under paragraph (1) shall contain— (A) a statement of the need for, and objectives of, the rule; (B) a statement of— (i) the issues raised by frontline communities through consultation under section 305 in preparing the initial climate and environmental justice analysis under section 302(b)(1)(A); (ii) an assessment of the issues described in clause (i); and (iii) any modification to the proposed rule as a result of the assessment described in clause (ii); (C) (i) the response of the agency to any comments filed by the head of the Office or the Board of Advisors in response to the proposed rule; and (ii) a detailed statement of any change made to the proposed rule in the final rule as a result of the comments described in clause (i); (D) a description of and an estimate of the number of residents of frontline communities to which the rule will apply or an explanation of why no such estimate is available