Makes the net operating loss deduction nonrefundable, removes the carryback, and authorizes a carryforward of twenty years. (gov sig)
Eliminates the carryback provisions for the net operating loss deduction for purposes of corporate income tax
Eliminates the carryback provisions for the net operating loss deduction for the purposes of corporate income tax
Removes the carryback provisions for the net operating loss deduction for purposes of the corporate income tax
Removes the carryback provisions for the net operating loss deduction for purposes of the corporate income tax (EG +$29,000,000 GF RV See Note)
Limits the net operating loss deduction associated with income tax
Income taxes: net operating losses: carrybacks: overpayments: estimated tax.
Provides with respect to the net operating loss deduction for purposes of the corporate income tax (EN +$29,000,000 GF RV See Note)
Limits the period for carryforward of net operating losses. (gov sig) (OR NO IMPACT GF RV See Note)
Authorizes for corporations a net operating loss carryback of 5 years if the loss is attributable to Hurricane Isaac. (see Act) (EN DECREASE GF RV See Note)