Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, was quoted in Tax Notes on the significance of presidential candidates Vice President Kamala Harris and former President Donald Trump offering expansive tax policy proposals in an effort to appeal to voters as the presidential election nears. They are focusing attention several provisions from the Tax Cuts and Jobs Act (TCJA) that are set to expire. These provisions, including individual and business tax cuts, represent a major challenge for tax policymakers, and addressing their expiration will be a significant priority in 2025. Both Harris and Trump have proposed costly tax measures that could mean trillions of dollars in expenses. Gerson says many of these proposals are more about appealing to specific voter groups than about addressing the broader fiscal landscape. He pointed out, "A lot of them, particularly from the Trump campaign, are proposals that are kind of timely and targeted to a particular audience. They're episodic, if you will, and they are things that are appealing to voters." Gerson also emphasized the difficulty of taking these proposals seriously in the current environment, stating, "I just think the kind of the fiscal environment and the need to extend the 2017 provisions is just such a priority that I don't know how Congress can accommodate more tax relief."