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Shaking things up in state and local tax

GILTI

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New York State proposes changes to GILTI

By Todd Betor on January 13, 2025
Posted in New York, Policy and Legislation

On January 8, 2025, a group of New York State Senators introduced S953, which proposes to increase the gross amount of GILTI under IRC § 951A included in the New York State business income base from 5% to 50%. This increase to corporations’ tax base is done by reducing the amount of GILTI excluded…

California doesn’t need GILTI

By Jeremy Gove & Annie Rothschild on February 3, 2022
Posted in California, In the News, Podcast, Policy and Legislation

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Annie Rothschild for a quick review of GILTI, a 2021 failed California proposal to conform to GILTI and how GILTI has been treated in other states.

They examine the history and purpose of GILTI, and what…

GILTI and California

By Eric Coffill & Annie Rothschild on December 1, 2021
Posted in California, In the News

Currently, there is no California conformity to GILTI, and GILTI is not part of the tax law in California unless and until the California Legislature adopts it.

In this column for the November/December issue of Journal of Multistate Taxation and Incentives, Eversheds Sutherland attorneys Eric Coffill and Annie Rothschild discuss the California Legislature’s recent…

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