Change tax laws so corporations that exit bankruptcy not be able to carry previous loses forward to avoid paying taxes.

Companies that receive bankruptcy protection from the government, exit bankruptcy with a court approved plan to continue business with a reasonable chance of making a profit. While the bankruptcy laws have substancially restructured and/or reduced their debts. TAX LAWS still allow these companies to take loses previous to bankruptcy and carry them forward on their balance sheets, wiping out any potential taxible income for years to come. Example Delta Airlines in 2013 made 2.5 Billion Dollars and paid $0.00 income taxes, while Southwest Airlines made 1.2 Billion and paid $455,000,000 in income tax. That gives Delta a 1.4 billion dollar advantage. This is double corporate welfare for those companies that have failed, and creates for companies who make money a competitive disatvantages.