A concurrent resolution expressing the sense of the Congress that any provision of H.R. 3838 or any similar tax reform legislation limiting net operating loss carrybacks under the Internal Revenue Code of 1954 shall not apply with respect to agricultural banks.

States that the Congress agrees, and instructs its committees and conferees, that any provisions of tax reform legislation (including H.R. 3838) limiting net operating loss carrybacks under the Internal Revenue Code shall not apply with respect to agricultural banks.