Protecting Americans From Tax Hikes (PATH) Act

The Protecting Americans from Tax Hikes (PATH) Act of 2015 was created to protect taxpayers and their families against fraud and permanently extend many expiring tax laws. The law affects the timing of certain refunds for tax returns filed each year before Feb. 15. Additionally, the PATH Act retroactively extended the Work Opportunity Tax Credit (WOTC), included a new wrongful-incarceration exclusion, and required some taxpayers to renew their Individual Taxpayer Identification Number (ITIN).