Marc Gerson, former tax majority counsel to the House of Representatives Committee on Ways and Means, discussed the Tax Cuts and Jobs Act of 2017 (TCJA) and the possible impact of its provisions expiring at the end of 2025. The size and scope of the individual rate provisions will likely force lawmakers to go beyond just the question of extending the temporary provisions and look at chunks of revenue in permanent parts of the code, Gerson said. "You're dealing with permanent versus temporary, you're dealing with rates, and you're dealing with a significant need for revenue," he said. "It, by definition, leads to an overall evaluation of the code, including the corporate tax rate." Gerson said he didn't think the corporate tax rate was being singled out over other parts of the TCJA, saying 2025 will likely lead to a full-scale evaluation of the tax code and that includes everything in the 2017 tax bill.