coverage standards, and therefore won't be renewed. It goes without saying that ACA is bound to be an issue in next year’s mid-term elections. Government shutdown. The 16-day government shutdown in October happened because there was a spending and debt ceiling impasse between Democrats and Republicans. Although Republicans took much of the heat for the shutdown, it nevertheless seemed to reflect badly on everyone in Washington, and had wide-reaching effects, including delaying any number of things that the government needed to do, such as issuing guidance on the 3.8% tax (see above). The shutdown also delayed the start of the 2013 filing season, which the IRS has now announced will begin on January 31, 2014, or about 10 days later than usual (this means that taxpayers who are anticipating a refund — and therefore want to file early — will have to wait a little longer). As mentioned above, the recent budget agreement, which was born of this shutdown, should forestall another one...but another crisis is possible when the debt ceiling suspension expires in early February. Given the public’s fury over the shutdown, however, it is hard to believe that Democrats and Republicans won’t reach an agreement over the debt ceiling — the mid-term elections next November are not that far away, and voters do have memories! “Nuclear option.” Senate Democrats recently exercised the so-called “nuclear option,” so as to limit potential fillbusters on presidential executive and judicial nominees (other than those for the Supreme Court). In other words, all presidential nominees who are subject to the Senate’s “Advice and Consent” can have their nomination put forth for Senate confirmation on 51 votes, and can’t be filibustered, which requires 60 votes to overcome. Needless to say, Senate Republicans are unhappy with this rule change, and warn that Democrats will be even unhappier with it when they (the Democrats) are again in the minority, as will inevitably happen at some point. This m