House passes PATH Act - KPMG Global
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Legislative update: House passes first part of legislative package, “extenders”

US House of Representatives passes "tax extenders"

The House today passed, 319 to 109, the “Protecting Americans from Tax Hikes Act of 2015”—the PATH Act. This is the first part of the year-end legislative package that includes tax provisions. The second part is the omnibus spending bill (Omnibus Bill) which is scheduled for a vote in the House tomorrow.


Related content

The Joint Committee on Taxation (JCT) today released its 268-page technical explanation of the tax provisions in the PATH Act.  Read JCX-144-15 [PDF 957 KB]

Legislative process, schedule

The PATH Act and the Omnibus Bill are being considered in the House via a parliamentary procedure that aims to combine the two bills by attaching them both as amendments to H.R. 2029, the “Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016.”

The House voted today to attach the PATH Act to H.R. 2029, and is expected to vote tomorrow (December 18) on the question of whether to approve the Omnibus Bill by adding it as a separate amendment to H.R. 2029.  

Assuming that both amendments pass the House, H.R. 2029 (then renamed the ‘‘Consolidated Appropriations Act, 2016’’ and containing both the PATH Act and the Omnibus Bill in one bill) will be sent to the Senate for consideration. Senate action on H.R. 2029 is expected to follow shortly thereafter, perhaps as early as late Friday evening or over the weekend.

Administration's position

The Obama Administration yesterday released a Statement of Administration Policy [PDF 295 KB] expressing support for both the PATH Act and the Omnibus Bill and urging congressional passage of both.  Accordingly, if both the House and Senate pass and combine the legislation, the president would be expected to sign it. 

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