Protecting Americans from Tax Hikes Act of 2015 (PATH Act)
A US tax law created to protect taxpayers against fraud and permanently extend certain expiring tax laws; makes significant changes to provisions of the Internal Revenue Code (IRC) of 1986, as amended with respect to real estate investment trusts and the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), and permanently extends some provisions that have been the subject of frequent extender legislation in prior years.