Marc Gerson, former majority tax counsel to the House of Representatives Committee on Ways and Means, was quoted on the bipartisan tax bill that quickly cleared Ways and Means on January 19. "It will be very difficult to move a tax bill after the first quarter. If we miss that window, the next realistic opportunity may be a lame duck [congressional session] bill at the end of the year after the election. I don't see them moving independently of the larger package," Gerson said. "It's hard to predict the outcome of the election. It seems very likely we'll end up with divided government."