The conferees have scaled back the House ($15 billion) and Senate $19.5 billion) expansion of the NOL carryback rules with a a new $5 billion provision targeted exclusively at small businesses with up to $5 million of annual revenue.
The conferees have scaled back the House ($15 billion) and Senate $19.5 billion) expansion of the NOL carryback rules with a a new $5 billion provision targeted exclusively at small businesses with up to $5 million of annual revenue.