Marc Gerson, Chair of Miller & Chevalier and former tax counsel for the House Committee on Ways and Means, commented on the Senate budget rules and the significant differences between the two competing Senate and House tax reform bills that will have to be negotiated. Gerson noted "My assumption is that the Senate-passed bill will be the starting point 'base text', given that it complies with the Senate budget rules and it was able to secure enough votes to pass."