Path Act Lift 2025 Requirements. Under the protecting americans from tax hikes (path) act, signed into law in december 2015, the irs cannot issue refunds that include earned income tax credit (eitc). While the irs can continue to process affected returns, they cannot issue refund payments until the path act lifts.
One major change requires the irs to delay tax refunds for individuals claiming the earned income tax credit (eitc) or the additional child tax credit (actc) until mid. If you file before february 15, you’re owed a tax refund and you’re claiming either the actc or eitc,.