The PATH ACT was the tax law enacted several years ago that prohibits the IRS from sending refunds to filers who have EITC or Additional Child Tax Credit on their tax return until after Feb. 15. This was enacted to reduce the amount of fraud in tax returns with those credits being taken by filers who were not entitled to them. It allows the IRS to compare what is claimed on the tax returns to actual W-2s they receive from employers. If the IRS sends your refund near Feb. 15, you will probably receive it later in February.
