OPTIONS SUBJECT TO WASH SALE RULES.

SEC. 5075. OPTIONS SUBJECT TO WASH SALE RULES. (a) In General.— Subsection (a) of section 1091 of the 1986 Code (relating to losses from wash sales of stock or securities) is amended by adding at the end thereof the following sentence: “For purposes of this section, the term ’stock or securities’ shall, except as provided in regulations, include contracts or options to acquire or sell stock or securities.” (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to any sale after the date of enactment of this Act, in taxable years ending after such date.