Protecting Americans From Tax Hikes Act of 2015 (PATH)

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:44:27.000
dc.date.accessioned 2020-06-29T22:58:09Z
dc.date.available 2020-06-29T22:58:09Z
dc.date.embargo 2017-12-20
dc.date.issued 2016-01-01
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol27/iss1/1/
dc.identifier.articleid 2308
dc.identifier.contextkey 11281447
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol27/iss1/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3803
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol27/iss1/1/AgLawDigest_v27n01_01.pdf|||Fri Jan 14 17:51:37 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Protecting Americans From Tax Hikes Act of 2015 (PATH)
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 70a4c281-d56e-4e25-81d6-ec4b7e5c0b56
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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