Ask AI
IN11296

Tax Treatment of Net Operating Losses (NOLs) in the Coronavirus Aid, Relief, and Economic Security (CARES) Act

Published May 13, 2021Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Tax Treatment of Net Operating Losses (NOLs) in the Coronavirus Aid, Relief, and Economic … — Informed