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The Protecting Americans from Tax Hikes Act of 2015 (PATH), a bill of tax extenders affecting a number of expired provisions in the tax code, was signed into law by President Obama on December 18. The 2014 expiration of many significant tax credits resulted in a year of uncertainty for businesses and individuals. However, beginning in 2016, businesses and individuals should feel confident in their ability to once again take advantage of several important tax incentives that have been extended through 2010 — and in many cases, permanently.

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