Marc Gerson commented on the year-end expiration of Bush-era tax provisions, and the difficulties involved if something short of a full-year extension of current rates occurs. Such a scenario would force the IRS to publish and enforce two rate schedules for 2013, creating major headaches for companies and their payroll systems, Gerson said. He added that the fallout from a temporary solution would bleed into April 2014, when the 2013 filing season for individuals ends.