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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.

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