Protecting Americans from Tax Hikes Act of 2015

E914743

The Protecting Americans from Tax Hikes Act of 2015 is a U.S. federal law that made several key tax breaks permanent or long-term, particularly for families and businesses, while also reforming and extending various tax credits and incentives.

All labels observed (2)

How this entity was disambiguated

Statements (48)

Predicate Object
instanceOf United States federal law ⓘ
tax legislation ⓘ
affects corporate income tax ⓘ
education tax benefits ⓘ
individual income tax ⓘ
low-income working families ⓘ
renewable energy incentives ⓘ
small business taxation ⓘ
alsoKnownAs PATH Act ⓘ
appliesToTaxYear 2015 ⓘ
subsequent tax years after 2015 ⓘ
containsProvision ITIN (Individual Taxpayer Identification Number) integrity rules ⓘ
anti-fraud measures for refundable credits ⓘ
charitable distribution rules for IRAs ⓘ
rules on retroactive claims of certain credits ⓘ
country United States ⓘ
enactedBy 114th United States Congress ⓘ
extended Investment Tax Credit for solar energy (phase-down schedule) ⓘ
New Markets Tax Credit ⓘ
Production Tax Credit for wind energy ⓘ
Work Opportunity Tax Credit ⓘ
bonus depreciation ⓘ
jurisdiction United States federal government ⓘ
language English ⓘ
legislativeChamber United States House of Representatives ⓘ
United States Senate ⓘ
legislativeStatus enacted ⓘ
madePermanent American Opportunity Tax Credit ⓘ
Child Tax Credit enhancements ⓘ
Earned Income Tax Credit enhancements ⓘ
Research and Experimentation Tax Credit ⓘ
Section 179 expensing ⓘ
tax-free charitable distributions from IRAs for certain taxpayers ⓘ
partOf Consolidated Appropriations Act, 2016 ⓘ
policyArea business incentives ⓘ
economic policy ⓘ
family policy ⓘ
renewable energy policy ⓘ
tax policy ⓘ
publicLawNumber Public Law 114-113 (Division Q) ⓘ
purpose to extend and make permanent certain tax provisions ⓘ
to provide tax relief for businesses ⓘ
to provide tax relief for families ⓘ
to reform and extend various tax credits and incentives ⓘ
shortName PATH Act of 2015 ⓘ
signedBy Barack Obama ⓘ
signingDate 2015-12-18 ⓘ
yearEnacted 2015 ⓘ

How these facts were elicited

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Additional Child Tax Credit → modifiedBy → Protecting Americans from Tax Hikes Act of 2015 ⓘ
Protecting Americans from Tax Hikes Act of 2015 → shortName → PATH Act of 2015 ⓘ
linked to: Protecting Americans from Tax Hikes Act of 2015