The House today voted 318-109 to pass the Protecting Americans from Tax Hikes Act of 2015, or the “PATH Act.” The legislation takes significant strides to promote tax certainty by making permanent a number of important tax credits for families and small businesses. Additionally, the bill contains a number of provisions to increase transparency and accountability in operations of the Internal Revenue Service.
U.S. Congressman Kenny Marchant (TX-24) issued the following statement after voting to pass the PATH Act:
“This legislation is a big win for small businesses and working families in Texas. By making permanent a number of long-standing and important tax provisions, the PATH Act delivers exactly the kind of tax certainty that Americans need to plan for the future. Our entire economy will benefit as a result. Of particular note, this bill makes permanent the state and local sales tax deduction. I have long supported making this deduction permanent because it ensures tax fairness for Texas families and serves as a vital source of tax relief for millions across the state.
“In addition to the strides taken by this bill to simplify the tax code, the PATH Act contains several provisions to strengthen IRS transparency and accountability. That includes the legislative text of my IRS Email Transparency Act, which makes it against the law for the IRS to use a personal email account for official businesses. This bill, which passed the House in April, will help protect the American people from IRS abuse and I’m pleased it’s now even closer to becoming law.”
Marchant’s IRS Email Transparency Act is a direct response to evidence uncovered by the Ways and Means Committee that Lois Lerner – the ex-IRS official at the center of the agency’s political targeting scandal – routinely used a personal email account to transmit confidential taxpayer information. More information about the IRS Email Transparency Act can be found here.
The tax legislation passed by the House today also contains a provision similar to Marchant’s FAIRR Act, which would prohibit illegal immigrants from claiming retroactive tax refunds under the Earned Income Tax Credit. More information about the FAIRR Act can be found here.
For a section-by-section summary of the PATH Act, please click here.