Jorge Castro, former Counselor to the IRS Commissioner and Congressional tax counsel, commented on the upcoming 2025 legislative session under Republican control and the tension between policy priorities, particularly regarding the extension of the 2017 Tax Cuts and Jobs Act (TCJA) and President-elect Trump's immigration reform proposals. Incoming Senate Majority Leader John Thune (R-SD) said he would focus initially in 2025 on Trump's promised immigration overhaul, expand fossil fuel production, and boost defense spending, and then later in the year focus on the expiring TCJA provisions. "Senator Thune's comment is very telling, and it speaks to the political realities and challenges of 2025,'' Castro said. ''You can't do it all, you have to prioritize."