The new Protecting Americans from Tax Hikes Act of 2015 (PATH Act) does more than just extend tax breaks. It also addresses tax administration and other matters. For instance, the new law:

• Approves a budget of $11+ billion for IRS operations
• Codifies the Taxpayer Bill of Rights
• Prohibits IRS employees from using personal email for work
• Amends certain Tax Court procedures
• Explains higher education information reporting
• Revises requirements for Individual Tax Identification Numbers (ITINs)
• Clarifies penalties for improperly claiming tax credits
• Postpones the “Cadillac tax” on high-cost health insurance plans from 2018 to 2020
• Increases the penalty for reckless and willful conduct by paid tax return preparers

All in all, the PATH Act includes more than 80 provisions that have nothing to do with protecting taxpayers from tax hikes.