# 116-hr-6579: To amend the Internal Revenue Code of 1986 to allow certain taxpayers a 2-year carryback of net operating losses and to restore and make permanent the limitation on excess business losses of non-corporate taxpayers.

116-hr-6579, To amend the Internal Revenue Code of 1986 to allow certain taxpayers a 2-year carryback of net operating losses and to restore and make permanent the limitation on excess business losses of non-corporate taxpayers., is a 116th Congress bill sponsored by Rep. Doggett, Lloyd [D-TX-37] (D-TX); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-6579
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-6579
- Congress: 116
- Title: To amend the Internal Revenue Code of 1986 to allow certain taxpayers a 2-year carryback of net operating losses and to restore and make permanent the limitation on excess business losses of non-corporate taxpayers.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2020-04-21
- Sponsor: Rep. Doggett, Lloyd [D-TX-37] (D-TX)
- Cosponsors: 56
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill makes permanent the limitation on excess business losses of noncorporate taxpayers and allows certain taxpayers a two-year carryback of net operating losses arising in 2020.

## Cosponsors (56)

- Rep. DeGette, Diana [D-CO-1] (D-CO), 2020-05-01T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2020-04-24T00:00:00.000Z
- Rep. Raskin, Jamie [D-MD-8] (D-MD), 2020-04-21T00:00:00.000Z
- Rep. DeLauro, Rosa L. [D-CT-3] (D-CT), 2020-04-21T00:00:00.000Z
- Rep. Cohen, Steve [D-TN-9] (D-TN), 2020-04-21T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2020-04-21T00:00:00.000Z
- Rep. Blumenauer, Earl [D-OR-3] (D-OR), 2020-04-21T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2020-04-21T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2020-04-21T00:00:00.000Z
- Rep. Schakowsky, Janice D. [D-IL-9] (D-IL), 2020-04-21T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2020-04-21T00:00:00.000Z
- Rep. Wild, Susan [D-PA-7] (D-PA), 2020-04-21T00:00:00.000Z
- Rep. DeFazio, Peter A. [D-OR-4] (D-OR), 2020-04-21T00:00:00.000Z
- Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2020-04-21T00:00:00.000Z
- Rep. Omar, Ilhan [D-MN-5] (D-MN), 2020-04-21T00:00:00.000Z
- Rep. Grijalva, Raúl M. [D-AZ-7] (D-AZ), 2020-04-24T00:00:00.000Z
- Rep. Scanlon, Mary Gay [D-PA-5] (D-PA), 2020-04-24T00:00:00.000Z
- Rep. Hayes, Jahana [D-CT-5] (D-CT), 2020-04-24T00:00:00.000Z
- Rep. Pressley, Ayanna [D-MA-7] (D-MA), 2020-04-24T00:00:00.000Z
- Rep. Tonko, Paul [D-NY-20] (D-NY), 2020-04-24T00:00:00.000Z
- Rep. Ocasio-Cortez, Alexandria [D-NY-14] (D-NY), 2020-04-24T00:00:00.000Z
- Rep. Kaptur, Marcy [D-OH-9] (D-OH), 2020-04-24T00:00:00.000Z
- Rep. Sarbanes, John P. [D-MD-3] (D-MD), 2020-04-24T00:00:00.000Z
- Rep. Napolitano, Grace F. [D-CA-31] (D-CA), 2020-04-24T00:00:00.000Z
- Del. Sablan, Gregorio Kilili Camacho [D-MP-At Large] (D-MP), 2020-04-24T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2020-04-24T00:00:00.000Z
- Rep. Watson Coleman, Bonnie [D-NJ-12] (D-NJ), 2020-04-24T00:00:00.000Z
- Rep. Lee, Barbara [D-CA-12] (D-CA), 2020-04-24T00:00:00.000Z
- Rep. Cicilline, David N. [D-RI-1] (D-RI), 2020-04-24T00:00:00.000Z
- Rep. Haaland, Debra A. [D-NM-1] (D-NM), 2020-04-24T00:00:00.000Z
- Rep. Ryan, Tim [D-OH-13] (D-OH), 2020-04-24T00:00:00.000Z
- Rep. Maloney, Carolyn B. [D-NY-12] (D-NY), 2020-04-24T00:00:00.000Z
- Rep. McGovern, James P. [D-MA-2] (D-MA), 2020-04-24T00:00:00.000Z
- Rep. Connolly, Gerald E. [D-VA-11] (D-VA), 2020-04-24T00:00:00.000Z
- Rep. Kennedy, Joseph P., III [D-MA-4] (D-MA), 2020-04-24T00:00:00.000Z
- Rep. Langevin, James R. [D-RI-2] (D-RI), 2020-04-24T00:00:00.000Z
- Rep. García, Jesús G. "Chuy" [D-IL-4] (D-IL), 2020-04-24T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2020-04-24T00:00:00.000Z
- Rep. Takano, Mark [D-CA-39] (D-CA), 2020-04-24T00:00:00.000Z
- Rep. Clarke, Yvette D. [D-NY-9] (D-NY), 2020-05-01T00:00:00.000Z
- Rep. Nadler, Jerrold [D-NY-12] (D-NY), 2020-05-01T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2020-05-01T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2020-05-01T00:00:00.000Z
- Rep. Evans, Dwight [D-PA-3] (D-PA), 2020-05-01T00:00:00.000Z
- Rep. Castro, Joaquin [D-TX-20] (D-TX), 2020-05-01T00:00:00.000Z
- Rep. Kelly, Robin L. [D-IL-2] (D-IL), 2020-05-01T00:00:00.000Z
- Rep. Garcia, Sylvia R. [D-TX-29] (D-TX), 2020-05-01T00:00:00.000Z
- Rep. Lieu, Ted [D-CA-36] (D-CA), 2020-05-01T00:00:00.000Z
- Rep. Hastings, Alcee L. [D-FL-20] (D-FL), 2020-05-01T00:00:00.000Z
- Rep. Lowenthal, Alan S. [D-CA-47] (D-CA), 2020-05-01T00:00:00.000Z
- Rep. Eshoo, Anna G. [D-CA-16] (D-CA), 2020-05-01T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2020-05-15T00:00:00.000Z
- Rep. Courtney, Joe [D-CT-2] (D-CT), 2020-05-15T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2020-05-15T00:00:00.000Z
- Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2020-07-16T00:00:00.000Z
- Rep. Casten, Sean [D-IL-6] (D-IL), 2020-10-13T00:00:00.000Z

## Related bills

- 116-hr-8015: Delivering for America Act
- 116-hr-7120: George Floyd Justice in Policing Act of 2020
- 116-hr-2694: Pregnant Workers Fairness Act
- 116-hr-2474: Protecting the Right to Organize Act of 2019
- 116-hr-2420: National Museum of the American Latino Act
- 116-hr-2214: NO BAN Act

## Sources
- [116-hr-6579 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/6579)

## Related
- [116-hr-8015: Delivering for America Act](https://policyrisk.com/legislation/116-hr-8015)
- [116-hr-7120: George Floyd Justice in Policing Act of 2020](https://policyrisk.com/legislation/116-hr-7120)
- [116-hr-2694: Pregnant Workers Fairness Act](https://policyrisk.com/legislation/116-hr-2694)
- [116-hr-2474: Protecting the Right to Organize Act of 2019](https://policyrisk.com/legislation/116-hr-2474)
- [116-hr-2420: National Museum of the American Latino Act](https://policyrisk.com/legislation/116-hr-2420)
- [116-hr-2214: NO BAN Act](https://policyrisk.com/legislation/116-hr-2214)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-6579 (as of 2025-11-18).