On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the “Act”). The Act amends section 831(b) of the Internal Revenue Code in two ways that may...
The Joint Committee on Taxation recently released a 268-page technical explanation of the Protecting Americans from Tax Hikes Act of 2015 (or “PATH Act”). Section 333 of the PATH Act amends section...
A letter to IRS Commissioner Daniel Werfel signed by eight members of the House Ways and Means Committee was released to the public on December 20, 2023. The letter “reiterated the members’ strong...
![PATH Act of 2015 [Technical Memorandum]](https://rmcgp.com/hubfs/Imported_Blog_Media/business-table-scaled-Jul-30-2024-02-00-45-2828-PM.jpg)
![PATH Act Technical Explanation [Compliance Update]](https://rmcgp.com/hubfs/Imported_Blog_Media/blue-globe-Jul-30-2024-02-00-29-6566-PM.png)
