Marc Gerson comments on a proposal raised by President Obama in his State of the Union address to make U.S. companies pay a "basic minimum tax" on offshore profits. Obama hasn't specified the minimum rate at which offshore profits would be taxed or explained how it would be applied. Gerson said he doesn't anticipate Obama's budget plan or the administration's corporate tax overhaul proposal will contain enough details to answer these types of questions. "What we've seen from the administration is an isolated proposal," Gerson said. "It is difficult to see how what the administration is putting forward will significantly advance the tax reform debate."