Marc Gerson comments on the Obama Administration's business tax reform proposal. The proposal is still short on details, Gerson says, and in an election year, it is unlikely that any sweeping change to the tax code will be passed. "Tax reform is a very complicated and, I think, by definition lengthy process. Even in the best of circumstances, it's a multi-year very intense process," he says. "I think this year will be one of continued discussion of tax reform, and the question will be how much of a role this document will play in this discussion."