Journal Issue:
Agricultural Law Digest: Volume 27, Issue 1

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Protecting Americans From Tax Hikes Act of 2015 (PATH)
( 2016-01-01) Harl, Neil ; Iowa State University Digital Repository

In an unexpected surge in agreement in the Congress and the White House, the United States House of Representatives (by a vote of 318 to 109) and the United States Senate (by a vote of 65 to 33) passed and the President signed, a far-reaching (and costly) tax bill that extends several popular provisions, with a significant number of temporary tax provisions made permanent.1 The cost of the legislation has been estimated to total $622 billion. Notably, the legislation extended permanent status to several provisions that had been extended on a year-to-year basis for decades, mostly because of lack of political support. That alone marks this legislative accomplishment as, indeed, unusual. In this article, we summarize the more significant changes in the Internal Revenue Code.

Cases, Regulations and Statutes
( 2016-01-01) Achenbach, Robert ; Iowa State University Digital Repository