,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cehg  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bg1 #bjai,mr4 
,schweikert 7for himself1 ,mr4 ,brendan 
,f4 ,boyle of ,pennsylvania1 and ,mrs4  
,fletcher7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the effective 
date for the modification to net        
operating loss deductions in ,public    
,law #aae-ig4  #a4 ,modification of     
effective date of modifications to net  
operating loss deductions  7a7 ,in      
general ,section #accjb7;e77#b7 of      
,public ,law #aae-ig is amended by      
striking ending and inserting beginning4
  7b7 ,extension of deadline for filing 
application for tentative carryback     
adjustments ,in the case of a net       
operating loss carryback of a net       
operating loss arising in a taxable year
 beginning before ,january #a1 #bjah1   
and ending after ,december #ca1 #bjag1  

an application under section #fdaa7;a7  
shall not fail to be treated as timely  
filed if filed not later than the date  
which is #abj days after the date of the
 enactment of this ,act4  7c7 ,effective
 date  7#a7 ,in general ,except as      
otherwise provided in this subsection1  
the amendment made by this section shall
 take effect as if included in section  
#accjb of ,public ,law #aae-ig4  7#b7   
,elective application ,the amendment    
made by this section shall apply only if
 the taxpayer elects 7at such time and  
in such manner as the ,secretary1 or the
 ,secretary's delegate1 may provide7 the
 application of this section4