Re the new rules for NOLs see https://www.irs.gov/newsroom/net-operating-losses
Note that your S corporation will not have an NOL but, rather, will simply pass an ordinary (business) loss through to you on your K-1. This may result in you having an NOL on your individual income tax return (1040) and that would require further analysis.
See https://www.irs.gov/publications/p536#en_US_2022_publink1000177330
