2024 Path Act Lift. The path act mandates that irs refunds be issued on tax returns claiming the eitc or actc after february 14. Under the path act, all tax refunds that include the earned income tax credit (eitc) and/or the additional child tax credit (actc), must be held until after february 14 of.

The protecting americans from tax hikes (path) act affects taxpayers who use an individual taxpayer identification number (itin), rather than a social security number, to file. The path act ensured the same $3,000 threshold will apply indefinitely, thus giving families more access to tax relief through this credit.