amount shall be included in the gross income of the eligible recipient by reason of forgiveness of indebtedness described in subsection (b). . (c) Effective date Subsection (a) and the amendment made by subsection (b) shall apply to taxable years ending after the date of the enactment of the CARES Act. 20236. Reinstatement of certain protections for taxpayer return information (a) In general Section 6103(a)(3) of the Internal Revenue Code of 1986, as amended by section 3516 of the CARES Act, is amended by striking (13)(A), (13)(B), (13)(C), (13)(D)(i), (16) and inserting (13), (16) . (b) Records requirements Section 6103(p)(3)(A) of such Code, as so amended, is amended by striking (12), (13)(A), (13)(B), (13)(C), (13)(D)(i) and inserting (12), . (c) Application of safeguards Section 6103(p)(4) of such Code, as so amended, is amended by striking (13)(A), (13)(B), (13)(C), (13)(D)(i) each place it appears and inserting (13) . (d) Effective date The amendments made by this section shall apply to disclosures made after the date of the enactment of the FUTURE Act ( Public Law 116–91 ). III Net operating losses 20301. Limitation on excess business losses of non-corporate taxpayers restored and made permanent (a) In general Section 461(l)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) Limitation In the case of a taxpayer other than a corporation, any excess business loss of the taxpayer shall not be allowed. . (b) Farming losses Section 461 of such Code is amended by striking subsection (j). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 20302. Certain taxpayers allowed carryback of net operating losses arising in 2019 and 2020 (a) Carryback of losses arising in 2019 and 2020 (1) In general Section 172(b)(1)(D)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (i) In general In the case of any net operating loss arising in a taxable year beginning after December 31, 2018, and before January 1, 2021,