,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bdej  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ab1 #bjba,ms4 
,newman introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to except c]ta9          
individuals f ! #hj p]c5t taxable income
 limitation on net op]at+ loss c>ryov]s4
  #a4 ,c]ta9 individuals n subject to   
#hj-p]c5t taxable income limit on net   
op]at+ loss c>ryov]s  7a7 ,9 g5]al      
,section #agb7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3 ,9 ! case ( an individual 7o!r
 ?an a tru/ or e/ate7 ^: modifi$ adju/$ 
gross income = ! taxable ye> does n     
exce$ #djj1jjj1 p>agraph 7#b77;,b77ii7  
%all n apply4 ,= purposes ( ! prec$+    
s5t5ce1 ! t]m modifi$ adju/$ gross      
income means adju/$ gross income        
increas$ by any am\nt exclud$ f gross   
income "u section #iaa1 #ica1 or #icc4 4
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 

beg9n+ aft] ,decemb] #ca1 #bjbj4