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Code · BILL · 117th Congress · H.R. 1319 (EAS) — 117 HR 1319 EAS: American Rescue Plan Act of 2021 · Sec. 9041

Sec. 9041. Extension of limitation on excess business losses of noncorporate taxpayers

42 words·~1 min read·/bill/117/hr/1319/eas/section-9041·

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Section 461(l)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2026 each place it appears and inserting January 1, 2027 . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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