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AB 1178 (Block): Taxation: personal income tax credit: corporation taxes: tax havens

Author: Marty Block (D - San Diego)
CHI Position: OPPOSE

Summary: Requires multinational corporations that elect to file tax returns based only on income earned inside the United States, known as the water's-edge method, to include, for tax years beginning on or after July 1, 2011 and before July1, 2014, the income of a related corporation located in a tax haven country.


Current Bill Text, Status, and Location

CHI Letter of Opposition for AB 1178