Marc Gerson commented on the prospect of implementing retroactive tax cuts as part of the Republican tax reform initiative. Gerson, Chair of Miller & Chevalier and former majority tax counsel for the House Committee on Ways and Means, said that from a political standpoint, taxpayers receiving larger refunds "has value" and that there could be an economic value to retroactive tax cuts if people put the additional refund money they receive back into the economy. Some lawmakers are advocating for tax changes that take effect as early as January 2017 as a means to secure a significant legislative victory.