Georgia passes legislation to provide deduction of GILTI from the state tax base By Eversheds Sutherland SALT on March 22, 2018 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.
