The upvoted answers to this questions, if correct, indicate that, under US law, if one buys and sells an equity within 30 days for a loss, and does not repurchase anything substantially identical within 30 days, the loss can legally be deducted from gains (including short-term gains) for tax purposes.
Those answers were written in mid-2019. Has anything changed regarding this since that time?
The fact that the wash-sale tag gets a new question every few weeks (around 30 questions in 2021 with wash-sale and united-states) means that there are answers much more recent than 2019. In the united states the law hasn't changed in decades. I haven't heard any rumblings about changing it.
The wash-sale rules do not cause much of an impact for most investors in the United-states. They buy shares within their IRA or 401(k) where the buying or selling doesn't trigger wash-sale issues because there are no immediate tax issues. Even the act of rolling over funds from one investment company to the other isn't impacted by wash sale rules.
If there was a major change, and tax law does change every year, there would be a bright line of demarcation in the tags.
