; and (B) the consolidated taxable income of the members of the group not taxed under such section 801 results in a consolidated net operating loss for such taxable year, then, under regulations prescribed by the Secretary of the Treasury or his delegate, the amount of such loss (including carryovers from years prior to the effective date of this provision) which cannot be absorbed in the applicable carryback periods against the taxable income of such members not taxed under such section 801 shall be taken into account in determining the consolidated taxable income of the affiliated group for such taxable year to the extent of the applicable percentage of such loss or the applicable percentage of the taxable income of the members taxed under such section 801, whichever is less. The unused portion of such loss shall be available as a carryover, subject to the same limitations (but determined based on the applicable percentage with respect to the year to which carried and applicable to the sum of the loss for the carryover year and the loss (or losses) carried over to such year), in applicable carryover years. (2) Applicable percentage For purposes of paragraph (1), the applicable percentage shall be determined in accordance with the following table: For taxable years The applicable  beginning in: percentage is: 2018 40 2019 50 2020 60 2021 70 2022 80 2023 90. (b) No carryback before January 1, 2018 To the extent that a consolidated net operating loss is allowed or increased by reason of this section or the amendments made by this Act, such loss (or increase in such loss, as the case may be) may not be carried back to a taxable year beginning before January 1, 2018. (c) Nontermination of group No affiliated group shall terminate solely as a result of this section or the amendments made by this Act. (d) Subsidiary stock basis adjustments A member corporation’s basis in the stock of a subsidiary corporation shall be adjusted upon consolidation to reflect the preconsolidation income, gain, deduction, loss,