Sec. 15001. Repeal of increased limitation on net operating losses
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/bill/115/s/1/pcs/section-15001·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 172(a)(2), as amended by section 13302, is amended by striking (80 percent, in the case of taxable years beginning after December 31, 2022) .