Marc J. Gerson
Member
Practice Co-Lead, Tax Policy
Marc Gerson's practice focuses on federal tax policy, providing strategic advice and representation to clients before Congress, the Department of the Treasury, and the Internal Revenue Service (IRS). Mr. Gerson was described by clients in Chambers USA as "incredibly responsive, a straight talker and well respected on Capitol Hill," who also noted that "[h]e has extensive government experience, and is extraordinarily bright, knowledgeable, and exceptionally responsive. We rely heavily not only on his superb technical expertise but his first-rate political and policy judgment." Clients in Chambers USA also observed that "[h]is insight into strategy, with respect to lobbying and tax policy, is unparalleled." A commentator in Legal 500 noted "Marc Gerson is one of the best tax policy legislative strategists I have ever met." Mr. Gerson has been named a "Top Lobbyist" by The Hill and the National Institute for Lobbying and Ethics.
Prior to rejoining Miller & Chevalier, Mr. Gerson served as Majority Tax Counsel to the House of Representatives Committee on Ways and Means. In that role, he provided policy and technical analysis with respect to the development and evaluation of tax legislation. Mr. Gerson acted as the staff liaison to Committee on Ways and Means members, the Senate Committee on Finance, the Joint Committee on Taxation, and Treasury. He served as counsel on all major tax legislation enacted in the 109th Congress, including the Gulf Opportunity Zone Act of 2005, the Tax Increase Prevention and Reconciliation Act of 2005, and the Tax Relief and Health Care Act of 2006.
Prior to joining the Committee on Ways and Means staff, Mr. Gerson worked as Segment Tax Counsel for Textron Inc., a Fortune 200 multi-industry company, where he was responsible for all tax functions of its fastener and industrial product business segments.
Mr. Gerson is widely recognized for his expertise regarding tax technical corrections legislation. His article, "Technically Speaking: The Art of Technical Corrections" (Tax Notes) is regarded as the seminal work on the topic.
Representative Engagements
- Downward Attribution Legislation. Successfully represented a coalition of U.S- and foreign-based multinational corporations to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules which had been repealed by the Tax Cuts and Jobs Act of 2017 (TCJA). Although the stated intent of the repeal was to address abusive "decontrol" transactions designed to avoid current U.S. taxation under the Subpart F rules, the 2017 change produced unintended consequences on common, non-abusive ownership structures (including U.S. individuals that owned stock in foreign corporations with U.S. operations and U.S. corporations that operated abroad through corporate joint ventures). The 2017 change was not intended to extend the Subpart F rules to tax a U.S. taxpayer on income earned by a foreign corporation that the taxpayer does not control and to which the taxpayer is not related (a non-U.S. controlled foreign corporation (CFC)). As a result of the firm's multi-year efforts on behalf of the coalition, legislation to address this issue passed the House in 2018 and 2021, before ultimately being enacted as part of the One Big Beautiful Bill Act (OBBBA) in 2025.
- Treatment of Excess Pension Plan Assets Under Section 420. Representing a Fortune 500 technology company, secured legislation in the Consolidated Appropriations Act, 2023 that extends and expands a provision allowing excess pension plan assets to be used to fund retiree medical and life insurance benefits. This change allows more employers to utilize assets from their overfunded pension plans to fund these important benefits, which is particularly important given the rising cost of healthcare and the decline of employer-provided retiree coverage in the U.S. The firm has secured technical corrections to the provision in the pending SECURE 2.0 Technical Corrections Act to ensure it operates as intended by Congress. Consideration of that legislation is scheduled for later in 2025.
- PFIC Legislation to Enhance the Availability and Affordability of Municipal Bond Insurance. Representing the world's leading financial guaranty insurer to secure legislation to address an unintended consequence of modifications to the passive foreign investment company (PFIC) insurance exception enacted as part of the TCJA. In 2020, this legislation was included in a bipartisan bill introduced in the House (H.R. 5746) and was separately included in H.R. 2, The Moving Forward Act, which passed the House. In 2021, the legislation was reintroduced in both the House and Senate (as H.R. 4422 and S. 3217, respectively), and passed the House as part of H.R. 5376, the Build Back Better Act (BBBA). Because of the firm's advocacy efforts, the legislation was reintroduced in both the House and Senate (as H.R. 3105 and S. 1787, respectively) in 2023 and again in 2025 (as H.R. 2567 and S. 1987, respectively). Enactment of the legislation will enhance the availability and affordability of municipal bond insurance to state and local governments.
- Paid Family Medical Leave Legislation. On behalf of one of the largest privately owned insurance companies, the firm secured the extension and enhancement of the employer paid family and medical leave (PFML) credit as part of the OBBBA. This important legislation will provide more families in the U.S. with more paid leave by increasing the number of employers who voluntarily offer PFML programs. The firm also represents the company before the bipartisan House Paid Family Leave Working Group. This representation led to the introduction of H.R. 3809, the More Paid Leave for More Americans Act, in 2025. The firm represents the company's interests in several states who have proposed or are implementing their own PFML programs. The firm is focused on the impact of any federal or state PFML program on the benefit structure applicable to municipal employees, public school teachers, and other public sector employees.
- Taxation of Fixed Indemnity Insurance Benefits. The firm represented one of the largest supplemental insurance companies before the Departments of Health and Human Services (HHS), Labor (DOL), and Treasury in a major administrative rulemaking regarding the treatment of short-term, limited-duration insurance (STLDI) and independent, non-coordinated excepted benefits coverage. As part of this rulemaking, Treasury and the Internal Revenue Service (IRS) proposed rules that would dramatically change the taxation of payments from employer-provided fixed-indemnity insurance plans (and other similar plans). As a result of the firm's advocacy, Treasury and the IRS did not include these proposed tax-related changes when the regulations were finalized. Maintaining the current treatment of these benefits ensures that fixed-indemnity insurance provides low- and middle-income American workers with an affordable and accessible source of financial security. The firm now works with a major industry trade association to advocate for preemptive legislation that would prevent further regulatory changes to the taxation of fixed indemnity insurance.
- Favorable Administrative Guidance Regarding Treatment of Loss Carryforwards in Connection with Telecommunications Merger. Secured favorable administrative guidance regarding the treatment of loss carryforwards to secure a significant tax benefit in connection with a telecommunications merger. As a result of the firm's representation before Treasury and the IRS, the applicable regulations contained a delayed effective date and a transition rule to exclude the merger from proposed limitations on the use of loss carryforwards that would have impacted the pricing and financing of the transaction.
- Qualified Improvement Property Technical Correction Legislation. Retained to pursue a critical technical correction to the TCJA to clarify congressional intent that the cost recovery period for qualified improvement property is 15 years such that it is eligible for bonus depreciation. As a result of the firm's efforts, the technical correction was enacted in 2020 as part of the Coronavirus Aid, Relief and Economic Security (CARES) Act.
- Guidance Regarding Charitable Contributions of Inventory Property. Working with Treasury and the IRS to secure comprehensive guidance regarding the tax treatment of charitable contributions of food inventory. This guidance project has been included on every Treasury /IRS Priority Guidance Plan (PGP) since 2015 and is essential to ensure that such contributions continue to satisfy the demand placed on food banks and hunger relief agencies. This representation is the result of a prior engagement in which the firm received temporary guidance from Treasury and the IRS by demonstrating the urgent need for immediate changes to the charitable-contribution regulations to eliminate the risk of reduced donations to these organizations.
- Qualification of Staffing Companies for Pass-Through Deduction. Working with a major industry trade association, secured qualification of staffing companies for the 20 percent deduction for pass-through income enacted as part of the TCJA. The representation involved preparing written comments and providing public hearing testimony before Treasury and the IRS to ensure that staffing companies qualified for the deduction.
- Qualification of Engineering Companies for Pass-Through Deduction. Working with a major industry trade association, secured qualification of engineering companies for the 20 percent deduction for pass-through income enacted as part of the TCJA. Although engineering companies were ineligible for the deduction in the bills originally passed by the House and Senate, a targeted provision was added in the conference report allowing these companies to qualify for the deduction. The firm also successfully represented the trade association before Treasury and the IRS to ensure that administrative guidance was issued consistent with the provision.
- ITIN Technical Correction. Successfully lobbied on behalf of a large real estate investment and management company for the inclusion of a technical correction in the Consolidated Appropriations Act, 2018 to facilitate the investment by foreign individuals in U.S. real estate investment funds by means of the individual taxpayer identification number (ITIN) program. As part of this representation, the firm secured a so-called "Four Horsemen" letter from the Chairmen and Ranking Members of the Senate Committee on Finance and the House Committee on Ways and Means requesting that Treasury and the IRS issue administrative guidance to implement the technical correction before its enactment into law.
- S Corporation Legislation. Successfully lobbied for the inclusion of a provision in the TCJA that encourages non-cash charitable contributions by subchapter S corporations owned by electing small business trusts (ESBTs). Similarly, successfully lobbied for the inclusion of a provision in the Small Business and Work Opportunity Act of 2007 that allows ESBTs to finance the acquisition of S corporation stock.
- Alaska Native Corporation Landmark Purchase Agreement with the U.S. Forest Service. Represented Shee Atiká, Inc., an Alaska Native Corporation, before Congress and the U.S. Forest Service in connection with the multi-phase acquisition by the federal government of approximately 22,000 acres within the Admiralty Island National Monument Wilderness. The representation involved resolution of several unique and precedent-setting appropriation, authorization, and budget issues. The Forest Service and Shee Atiká publicly referred to the transaction as a "landmark purchase agreement" and noted that the purchase was the "largest transfer of lands from a private inholding back into Forest Service-managed Wilderness in the history of the agency."
- Alaska Native Settlement Trust Legislation and Regulations. Successfully lobbied for the inclusion in the American Taxpayer Relief Act of 2012 of a permanent extension of an election allowing Alaska Native settlement trusts to maximize the benefits they provide to Alaska Natives, a population generally recognized as among the most economically disadvantaged in the U.S. The firm also secured final regulations from Treasury and the IRS that Alaska Native settlement trusts are not subject to the 3.8 percent net investment income tax enacted as part of the Affordable Care Act (ACA). The representation involved preparing written comments and public hearing testimony and required convincing Treasury and the IRS to reverse their original decision to subject the settlement trusts to the tax.
Government Experience
- Majority Tax Counsel, U.S. House of Representatives Committee on Ways and Means, 2005 - 2006
In-House Experience
- Segment Tax Counsel, Textron Inc., 2000 - 2003
Rankings and Recognition
- The Hill: Top Lobbyist, 2021 - 2024
- National Institute for Lobbying and Ethics: Top Lobbyist, 2021 - 2022
- Chambers USA: Government Relations (Nationwide), 2015, 2017 - 2025
- Chambers USA: Tax (District of Columbia), 2018 - 2025
- International Tax Review: General Corporate Tax Notable Practitioner, 2024 - 2025
- International Tax Review: "Americas Tax Awards": Tax Practice Leader of the Year (Shortlist), 2023
- Legal 500: Government: Government Relations, 2015 - 2025
- Legal 500: Tax: U.S. Taxes: Non-Contentious, 2015, 2019 - 2024
- Legal 500: Tax: International Tax, 2023
- Lawdragon: 500 Leading Global Tax Lawyers Guide, 2025
- The Best Lawyers in America®: Government Relations Practice, 2020 - 2023; Tax Law, 2025
- Washington's Top Lawyers: Tax (Washingtonian Magazine), 2017 - 2018, 2020, 2022
Affiliations
- Fellow, American College of Tax Counsel
- Member, Board of Advisors, The S Corporation Association
- Member, Steering Committee, Section on Taxation, Federal Bar Association
Admissions
State Admissions
- District of Columbia
Court Admissions
- United States Tax Court
- United States District Court for the District of Columbia
- United States District Court for the District of Maryland
- United States Court of Appeals for the Ninth Circuit
News and Events
News
Events
Speaking Engagement
The One Big Beautiful Bill – Making the TCJA Permanent and Reshaping U.S. Tax Policy
Speaking Engagement
California Society of CPAs Entertainment Industry Conference 2025
Speaking Engagement
Federal Bar Association Insurance Tax Seminar
Speaking Engagement
ASA Webinar: Federal Tax Policy in Transition: Elections, Expiring Cuts, and What's Ahead
Speaking Engagement
70th Annual William & Mary Tax Conference
Publications
Internal Publication
TAX TAKE: Wake Me Up When September Ends: Previewing Congressional Action After the August Recess
Internal Publication
TAX TAKE: I Saw the Sign – What OBBBA Guidance Will Get Priority?
Internal Publication
TAX TAKE: Can Congress Do It Again on Taxes?
Internal Publication
TAX TAKE: GOP Budget Bill Signed, Sealed, Delivered
Internal Publication