Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, told Tax Notes that attendance during the post-election lame-duck session could play a significant role in determining whether a bipartisan tax package advances, noting that the mood and participation of lawmakers are often difficult to predict after an election. "I think it's always a wild card — regardless of election results and changes in control — what the mood is, but I do think attendance issues are going to be really significant," Gerson said. He also observed that any year-end extenders package is likely to be smaller than in years past because many traditionally temporary tax provisions have been made permanent through recent legislation. "We used to have extenders that were much more widely applicable and had a lot of political support before them, and just a sheer bigger number of extenders," Gerson said, noting that measures such as the Tax Cuts and Jobs Act and the One Big Beautiful Bill Act have made many provisions permanent, causing the traditional extenders package to shrink over time.