; and (2) publishes such certification in the Federal Register at the time of publication of general notice of proposed rulemaking for the applicable rule along with a statement providing details for the factual basis for such certification. (b) Delays (1) Emergency The head of an agency may delay the completion of the requirements of section 2 by publishing in the Federal Register, not later than the date of publication of the final applicable rule, a written finding that the final applicable rule is being promulgated in response to an emergency that makes timely compliance impracticable. (2) Impracticability The head of an agency may delay the completion of the requirements of section 3 for a period of not more than 180 days after the date of publication in the Federal Register of a final applicable rule by publishing in the Federal Register with the final applicable rule, a written finding that the final applicable rule is being promulgated in response to an emergency that makes timely compliance with the provisions of section 3 impracticable. If the agency has not prepared and published the final regulatory analysis as described in section 3 within 180 days after the date of publication of the final applicable rule, such applicable rule shall lapse and have no effect. (c) Preparation (1) In general In complying with sections 2 and 3, an agency shall include in any analysis— (A) a quantifiable or numerical description of the effects of a proposed and final applicable rule or alternatives to the proposed and final applicable rule