Marc Gerson comments on the prospects that Congress will undertake significant tax initiatives in 2010. "Given the time that health care is taking up and, on the back end, the midterm elections, they have this limited window," said Gerson. "You would think that the tax agenda would be limited to just maintenance, except for a jobs bill." He continues, "To some degree, this year is actually kind of a useful case study on the problems associated with not doing tax reform. So you have a legislative agenda that's dominated by extending current law."