Marc Gerson, former majority tax counsel to the U.S. House of Representatives Committee on Ways and Means, commented on the timing of the release of the Joint Committee on Taxation's "General Explanation of Tax Legislation Enacted in the 117th Congress," commonly known as the Bluebook. The Bluebook has been more highly anticipated this year than in previous years because of the expedited passage of many of the tax provisions last Congress, leading to less contemporaneous legislative history to work with, according to Gerson. "That's a reflection of the last Congress — obviously a lot of important tax legislation was passed, but a lot of it was passed on an accelerated basis and didn't go through the kind of regular order," Gerson said. "So we don't have committee reports and conference reports that we usually have associated with tax legislation." Gerson, who expects the Bluebook to be finished by the end of the year — coinciding with further administrative guidance on the tax provisions — said it will be instructive to the Department of the Treasury and the Internal Revenue Service (IRS) as notices become proposed regulations and are later finalized, in terms of how the plethora of provisions should be interpreted. "The Bluebook, once it's out, will definitely influence how that guidance kind of progresses through the system," Gerson said.