Research ReportCRS In FocusVersion 5
IF11943
GILTI: Proposed Changes in the Taxation of Global Intangible Low-Taxed Income
Published Nov 25, 2024Updated Jun 21, 2025
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What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
- HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
- HR 5376117th Congress
An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
Aug 16, 2022 · Became Public Law No: 117-169.