Nol Carryover Rules 2025 Changes. You must make certain modifications to your taxable. New tax legislation known widely as the tax cuts and jobs act (tcja) puts a cap on the dollar amount of net operating losses (nols), which can be used in any given tax period, while, at the same time, authorizing an indefinite.
Corporate nol carryover limitation increased. Adapting to the 2024 changes in nol carryback and carryforward rules requires a proactive approach to tax planning.