Marc Gerson comments on the technical corrections bill introduced December 2, seeking clarifications to tax provisions in several major laws, including the American Recovery and Reinvestment Act of 2009 and the Emergency Economic Stabilization Act of 2008. Gerson said technical corrections bills historically are passed as part of larger, broader tax bills rather than as separate legislation. "However, there have been instances, including recently, when technical corrections packages have in fact been enacted on a stand-alone basis," Gerson said. "Given the uncertainty of the remaining agenda this year, that may be the best path forward."