(a) General rule. — The benefit of the deduction for the net operating loss as allowed by § 30134 of this title shall be allowed to insurance companies subject to the tax imposed by § 30507 of this title, under regulations prescribed by the Secretary.(b) Special rules. —(1) Determination of net operating loss. — In determining the net operating loss for a taxable year of an insurance company subject to the tax imposed by § 30507 of this title, no deduction shall be allowed for interest described in § 30507(d)(6) of this title.(2) Application of § 30134(b)(1) of this title. — In applying § 30134(b)(1) of this title to a subsequent taxable year of an insurance company subject to the tax imposed by § 30507 of this title, no deduction shall be allowed for interest described in § 30507(d)(6) of this title for such subsequent taxable year. History —Jan. 31, 2011, No. 1, § 1111.08, retroactive to Jan. 1, 2011.