Massachusetts GILTI Proposal: Expert Analysis and Employer Impact

Earlier this year, labor activists pushed the MA state legislature to increase the amount of foreign “global intangible low-taxed income” – or GILTI – that is subject to our taxes. The proposal would drive up the cost of doing business in the Commonwealth at a time when a growing share of businesses are already considering relocation due to high costs.

The proposal did not move forward on Beacon Hill this time around. But it’s not fully off the table, and there’s no guarantee similar proposals won’t crop up in the future to threaten our state’s competitiveness.

That’s why MOA hosted an expert-led webinar on December 11, 2025, to break down exactly what GILTI is and how it would impact Massachusetts.