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Glossary entry · code section

NCTI

Net CFC Tested Income — the OBBBA-renamed §951A regime that replaces GILTI for tax years beginning after Dec 31, 2025. Eliminates the QBAI offset; §250 deduction drops 50% → 40%.

Canonical reference

NCTI is the OBBBA-renamed §951A regime, effective tax years beginning after Dec 31, 2025. See the full OBBBA reference for the 50% → 40% §250 deduction, QBAI elimination, and §960(d) FTC haircut changes.

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