Claiming a Tax Credit? The PATH Act May Delay Your Tax Return

Many taxpayers rely on their tax refund to provide financial breathing room each year. While the IRS now processes most returns on a normal timeline, certain factors can still delay refunds. One of the most common is the Protecting Americans from Tax Hikes (PATH) Act, enacted in 2015. 

What is the PATH Act?

Congress enacted the PATH Act in 2015 with the goal of expanding or renewing tax credits while also working to prevent fraud. As a result, the IRS can’t issue an early refund on tax returns claiming an eligible tax credit. This includes the Child Tax Credit and the Earned Income Tax Credit (EIC). Criminals may fraudulently claim one of these credits, leaving the intended recipient high and dry. By taking the time to review claims, the IRS hopes to catch fraud.

When does the PATH Act lift?

The IRS generally has until mid-February to issue tax refunds to filers claiming the EIC or Child Tax Credit. You can expect to receive your return on schedule so long as you file online, set up direct deposit, and have no issues detected on your return.

Implications This Year

Versions of the Child Tax Credit have been around since the 90s. The version introduced under the American Rescue Plan Act of 2021 temporarily increased the amounts per qualifying child. The One Big Beautiful Bill Act, which was signed into law in 2025, created a new, permanent increase. 

The EIC has been around for even longer than the Child Tax Credit, having been first introduced in 1975 under the Ford administration. It gives a tax break to low-income earners, offsetting the cost of Social Security taxes. Unlike the Child Tax Credit, filers don’t have to have children to claim the EIC. But if you are a parent, you can claim qualifying children and potentially increase the amount you are eligible for.

Setting up direct deposit with General Electric Credit Union (GECU) is an easy way to get your tax return faster. First, you’ll need the account number for your GECU account and the Credit Union’s routing number (2420-7682-1). You can find this information through:

• Statements. Your account number will be listed.
• Online Banking and mobile app.¹ Click on the account you want to access from the home screen, then select Account Details to view your account number.