What Are the Important Dates Under the PATH Act 2026?

The PATH Act 2026 affects tax refunds for individuals claiming the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). Key dates include February 15, 2026, when the IRS can begin issuing refunds for these credits. The regular tax filing deadline is April 15, 2026, while the extension deadline for filing is October 15, 2026. Early filing is encouraged, even with delayed refunds, and taxpayers should ensure accurate reporting of Social Security numbers, dependents, and income to avoid further delays or IRS inquiries.