Tax Extenders (PATH Act)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2015-12-18 — Consolidated Appropriations Act, 2016: The PATH Act was enacted alongside the Consolidated Appropriations Act, 2016 (P.L. 114-113), extending many expired tax breaks and making several (e.g., R&D credit, enhanced child tax credit, EITC provisions) permanent. (novelty: 4)