Informed
FeedPopularBillsMembersVotes
Sign In
HomeBillsSearchMembers
Ask AI
Research Report·CRS Report·Version 3
R46377

The Tax Treatment and Economics of Net Operating Losses

Published Oct 19, 2020·Updated Jun 20, 2025

Full report

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.

Read the PDF on Congress.gov
  • HR 1115th Congress

    An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.

    Dec 22, 2017 · Signed by President.

  • HR 6800116th Congress

    The Heroes Act

    Jul 23, 2020 · Committee on Small Business and Entrepreneurship. Hearings held.

  • HR 748116th Congress

    CARES Act

    Jul 23, 2020 · Committee on Small Business and Entrepreneurship. Hearings held.

  • HR 8406116th Congress

    Making emergency supplemental appropriations for the fiscal year ending September 30, 2021, and for other purposes.

    Sep 29, 2020 · Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  • HR 925116th Congress

    The Heroes Act

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

© Skybridge Labs, LLC 2026Data via congress.gov