Well, not if you MAKE MONEY in trades in this year or others. Then it is an offset completely up to the amount of your gains offset with your booked losses.
But true, if you never make money trading again, it is $3K a year.
However, I do think in a BK or total loss sitch, you can take the full in the calendar year.
Not sure though.
Best to all here, I wish you all a Merry Christmas and a recouping of losses for you all this year or next.