FORR NOL's arising in tax years beginning after 12/31/2027 (post TCJA) the deduction in ANY carryforward year is LIMITED to 80% of Taxable Income ( Computed before the NOL )
pre 2018 NOL is not subject to this They still offset 100%
If you got pre 2018 and post 2017 the pre is used first
To make this even more exciting the CARES act temporarily suspended the 80% limit for 201-2020
