Marc Gerson commented on the number of revenue raising provisions contained in the recently enacted American Rescue Plan Act of 2021. Gerson noted how these provisions, including an expansion of the Section 162(m) executive compensation limitation and an extension of the excess business loss rules, were included with very little or no notice and that they could be revisited in the future. "These could be further extended into the future, so to some degree, the American Rescue Plan represents a harbinger of things to come with respect to revenue-raisers," Gerson noted.