Path Act 2025 Summary. The path act permanently extends the research and development (r&d) tax credit, giving businesses that invest in research a tax break. The path act helpfully repeals the preferential dividend rule for distributions by publicly offered reits in taxable years beginning after december 31, 2015, and authorizes the irs to grant an.

The path act helpfully repeals the preferential dividend rule for distributions by publicly offered reits in taxable years beginning after december 31, 2015, and authorizes the irs to grant an. In its final form, h.r.