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Research Report·CRS Insight·Version 9
IN11296

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

Published May 13, 2021·Updated Jun 20, 2025

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What this is

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.

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    Dec 22, 2017 · Signed by President.

  • HR 133116th Congress

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  • HR 6800116th Congress

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    Jul 23, 2020 · Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 116-517.

  • HR 925116th Congress

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    Oct 1, 2020 · Motion to reconsider laid on the table Agreed to without objection.

  • HR 1319117th Congress

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    Mar 11, 2021 · Became Public Law No: 117-2.

© Skybridge Labs, LLC 2026Data via congress.gov