Back to all updates
Tax Foundation · Dec 8, 2025
Some States Will Tax NCTI Despite Prior Votes to Exempt International Income
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Some States Will Tax NCTI Despite Prior Votes to Exempt International Income. General industry update.
Summary
Several states have decoupled from GILTI by name rather than statutory citation. Lawmakers in those states should amend these statutes to ensure that their tax code does not accidentally incorporate a much more aggressive tax on international income than the tax from which they previously decoupled.
Classification
Category: backgroundPriority: informationalReason: General tax news
Applies To
international
Affected Groups
International tax practitioners
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
Read original article