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S. 1996

Net Operating Loss Clarification Act of 2019

Net Operating Loss Clarification Act of 2019

This bill amends the Tax Cuts and Jobs Act of 2017 (P.L. 115-97) to provide that the net operating carryforward and carryback modifications in that Act are effective for net operating losses arising in taxable years beginning after December 31, 2017 (instead of tax years ending after December 31, 2017).

Read twice and referred to the Committee on Finance.

Sen. McSally, Martha [R-AZ](R-AZ)Sponsor
6 cosponsors1 D5 R
6cosponsors1committees2actions4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Net Operating Loss Clarification Act of 2019 — Informed