As of 2026-10-18, the 90% limitation remains law for tax years beginning after December 31, 2025.
Each entry is a bill number or an official action, its sponsor and chamber, the last recorded action and its date, and the date we last checked it. Nothing here predicts an outcome; when the law changes, the standing line above changes with it.
Loading the list…
The limitation itself is explained in the 90% loss-cap guide, with the worked example and the calculator.