Robert Kovacev discussed how lawmakers are gearing up for a contentious debate over the expiration of individual tax cuts from the Tax Cuts and Job Act of 2017 (TCJA). The Internal Revenue Service's (IRS) funding will be a critical issue, especially as changes in the law may increase its workload. Congressional concerns about IRS funding running out are compounded by ongoing debates over extending provisions of TCJA set to end in 2025. U.S. House Republicans are organizing to prioritize actions on key tax overhaul provisions, while U.S. Senate Democrats aim to support working families by enhancing programs like the low-income housing tax credit and affordable childcare. Both parties anticipate clashes over preserving tax cuts versus allowing some provisions to lapse and increasing corporate taxes. Kovacev suggests that these potential changes will require additional IRS resources to manage new regulations and enforcement, due to increased uncertainty in tax law. "The IRS and Treasury will need more resources because there could be a dramatic change in tax law, which could require new regulations and more guidance," Kovacev said. "More uncertainty always results in more work for the IRS ... both on the guidance side and the enforcement side."