i don't know whether the cost would be covered by it but i would be happy to lackook at it and wo >>an we have discussed these issues the to ask a broader question of the secretary briefly but i will just mention first about the passthroughs as one of the major challenges to tax reform as you indicated. but it has to be looked at comprehensively. we will markup other bills tomorrow and i think it is a mistake to take that outside of tax reform and paid for permanent. mr. secretary you expressed your view could you comment briefly on that approach? barack we have consistently opposed taking items one by one to make them permanent in the unpaid for way even what we approve of. section 179 should be addressed and expanded in the context of business tax reform if we could have real progress that would be a way to do get it done to take it off the table for the future and remove that uncertainty with short-term extensions. >> thank you in terms of international taxation the secretary has mentioned a think how unsuccessful the repatriation was before and what the administration has come up

i don't know whether the cost would be covered by it but i would be happy to lackook at it and work with you. >> mr. levin is recognized. >> mr. chairman you and i had a few discussions about the issues and we want to do more. i will ask a broad question briefly. let me talk about paththroughs. i think it is one of the major -- passthroughs -- challenges to tax reform. it has to be looked at comprehensively. we will mark up 179 and other bills tomorrow. i think it is mistake to take it outside of tax reform unpaid for, permanent. mr. secretary, you have expressed your view on this before. did you want to comment briefly on that approach? >> congressman, we are opposed takes the items one by one and making them in an unpaid way even in a provision we approve of. i think section 179 should be addressed and expanded in the context of business tax reform and if we can have progress on business tax reform that would be a good way to get it done and takes the issue off the table for the future and removes the uncertainty that knows with short-term extension which is where we end up without tax