A bill to amend the Internal Revenue Code of 1986 to allow a 5-year carryback of operating losses, and for other purposes.
The bill’s titles are written by its sponsor.
Sponsor and status
Sponsor. Senator for Maine. Republican.
Last Updated: Apr 2, 2009
Length: 8 pages
Apr 2, 2009
111th Congress, 2009–2010
Died in a previous Congress
This bill was introduced on April 2, 2009, in a previous session of Congress, but was not enacted.
Apr 2, 2009
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
S. 823 (111th) was a bill in the United States Congress.
A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
This bill was introduced in the 111th Congress, which met from Jan 6, 2009 to Dec 22, 2010. Legislation not enacted by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
Civic Impulse. (2018). S. 823 — 111th Congress: Net Operating Loss (NOL) Carryback Act. Retrieved from https://www.govtrack.us/congress/bills/111/s823
“S. 823 — 111th Congress: Net Operating Loss (NOL) Carryback Act.” www.GovTrack.us. 2009. April 26, 2018 <https://www.govtrack.us/congress/bills/111/s823>
|title=S. 823 (111th)
|accessdate=April 26, 2018
|author=111th Congress (2009)
|date=April 2, 2009
|quote=Net Operating Loss (NOL) Carryback Act
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