Discussing possible tax legislation, Marc Gerson said that a year ago, he would have pegged the controversial estate tax as a top issue for Congress. But it was sidetracked by the White House’s No. 1 domestic priority — providing health insurance to 32 million Americans. However, it may re-emerge now that “Congress is starting to get its energy back,” he said. “The agenda was so dominated by health care that [tax issues] weren’t really part of the focus,” Gerson added.