This does seem like a kind of basic problem and maybe hard to resolve without making the proposal more complicated. In particular, the year you have losses you are presumably in a very low bracket indeed. And using a rate from your past would be even more complicated than carrying deductions forward.
This does seem like a kind of basic problem and maybe hard to resolve without making the proposal more complicated. In particular, the year you have losses you are presumably in a very low bracket indeed. And using a rate from your past would be even more complicated than carrying deductions forward.