Limitation
In the case of a taxpayer other than a corporation—
(A)#
for any taxable year beginning after December 31, 2017 , and before January 1, 2027 , subsection (j) (relating to limitation on excess farm losses of certain taxpayers) shall not apply, and
(B)#
for any taxable year beginning after December 31, 2020 , and before January 1, 2027 , any excess business loss of the taxpayer for the taxable year shall not be allowed.