Georgia passes legislation to provide deduction of GILTI from the state tax base Posted on March 22, 2018 Posted in Policy and Legislation, Southeast, Tax Reform On March 21, 2018, the Georgia Legislature passed SB 328 (the Bill) to exclude IRC § 951A (GILTI ) from Georgia taxable income. The Bill treats GILTI as Subpart F income for purposes of the deduction under OCGA § 48-7-21(b)(8). View the full Legal Alert.
