What is the Net Operating Loss Relief?

Net Operating Loss (NOL) is a special tax relief that allows businesses to offset one year's losses against another year's income. The NOL relief for a company can be used to recover past tax payments or reduce future tax payments. The American Recovery and Reinvestment Act of 2009 (ARRA) provided NOL relief for businesses with gross annual receipts of $15 million or less. Unfortunately, the arbitrary $15 million threshold of NOL relief excludes medium and large-sized business.

NOL relief aids in stabilizing businesses at a time when many businesses are struggling. The NOL refunds, also known as carrybacks, will provide cash needed now for companies to fund operations, make needed investments, and in some cases, stay open for business.

NOL Knowledge Center

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