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Code · BILL · 117th Congress · H.R. 5376 (EAS) — 116 HR 5376 EAS: · Sec. 13903

Sec. 13903. Reinstatement of limitation rules for deduction for State and local, etc., taxes; extension of limitation on excess business losses of noncorporate taxpayers

79 words·~1 min read·/bill/117/hr/5376/eas/section-13903·

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Section 164(b)(6), as amended by section 13904, is further amended— in the heading, by striking and inserting 2026 , and 2025 by striking 2027 and inserting 2026 . The amendments made by this subsection shall apply to taxable years beginning after December 31, 2022. Section 461(l)(1) is amended by striking January 1, 2027 each place it appears and inserting January 1, 2029 . The amendments made by this subsection shall apply to taxable years beginning after December 31, 2026.
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