Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, offered insight into the uncertain legislative path following the passage of H.R. 1. Gerson noted several tax extenders were excluded, including the Work Opportunity Tax Credit and IRC § 181, adding, "sometimes this stuff expires and then gets extended retroactively." On the outlook for new legislation, he said, "it would be really hard to do another reconciliation bill this year... It may be really hard to do a bipartisan bill at the end of the year." Gerson warned of "unpleasant surprises" in the new law due to the lack of Senate Committee on Finance markup or a Joint Committee explanation. Looking ahead, he said, "September is really going to be focused on funding the government, with a threat of a shutdown."