GeTtin' SALTy Podcast

 In this episode of Greenberg Traurig's GeTtin' SALTy podcast, host Nikki Dobay is joined by Peter Blocker, Vice President of Policy at the California Taxpayers Association, and Alan Pasetsky, Owner and Founder of Tax Policy LLC, for an in-depth discussion of California Assembly Bill 1790 - a measure that, if passed, would repeal California's Water's Edge election for corporate income tax purposes. The conversation covers the fiscal and political backdrop driving the bill, including California's projected multi-billion dollar budget shortfall and pressure from the State Employee Union (SEIU) to identify new revenue sources.  The guests discuss the characterization of the Water's Edge election as a "loophole," explaining its long-standing role in state tax policy, its use in the majority of states with combined reporting regimes, and the risks of double taxation and compliance burdens that worldwide combined reporting would create. They also examine the international dimension of the proposal, including a letter signed by eight foreign governments expressing concern about potential double taxation and the prospect of retaliatory trade measures against California businesses.  Peter and Alan outline the opposition coalition being led by CalTax, the legislative path forward through the Assembly Appropriations Committee and the May 14th suspense hearing, the two-thirds vote requirement, and the possibility that the measure could be folded into the budget process.  The episode closes with a look at the longer-term landscape, including the governor's stated opposition to tax increases and the implications for California's upcoming gubernatorial race.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jared Walczak, Senior Fellow at the Tax Foundation and founder of the Walczak Policy Consulting Group, for a focused discussion on the evolving state and local tax treatment of data centers. Jared explains how many states initially structured their favorable treatment of data center equipment as targeted incentives rather than incorporating that treatment into their existing business input exemption structure (i.e., manufacturing/machinery and equipment exemptions).  While the practical effect was largely the same at the time, this framing decision has created significant political and policy complications.  As state revenues have normalized and public sentiment toward data centers has grown more mixed in some communities, those incentives have come under increasing scrutiny -- with lawmakers questioning why the state is "giving away" revenue, a framing that would not arise if the exemption had been built into the standard sales tax framework from the outset. Nikki and Jared discuss the core policy argument: that data center equipment is a classic business input, no different in principle from manufacturing machinery and equipment, and that subjecting it to sales tax runs counter to the foundational design of a consumption-based tax.  They also address the economic stakes, including the capital-intensive nature of data center investment, the regular refresh cycles driven by AI and technological advancement, and the significant local tax revenues these facilities generate through real and personal property taxes. The episode closes with a look at the broader competitive landscape -- including the relevance of foreign VAT regimes -- and a reminder that the question for states is not whether data centers will be built, but where.

In this episode of GeTtin' SALTy, podcast host Nikki Dobay welcomes back Representative April Berg of Washington's 44th District for a deep dive into the 2026 landmark 60-day legislative session in Olympia.  Rep. Berg walks through the passage of Washington's new  tax - a 9.9% levy on individual income exceeding $1 million - marking the first time Washington, one of a handful of states without an income tax, has enacted one. The conversation covers the constitutional backdrop of the uniformity clause, the century-old case, and why lawmakers believe the new law is on solid legal footing.  They also discuss the consumer relief provisions bundled into the legislation, including sales tax exemptions on groceries, personal hygiene products, diapers, and over-the-counter medications, as well as a meaningful increase in the B&O tax threshold for small businesses. The episode also touches on the comprehensive legislation Washington enacted in response to the federal elimination of the penny, cleanup fixes to prior legislation, and the anticipated legal challenges ahead.  Rep. Berg closes with a preview of her next priority: replacing Washington's business and occupation tax with a margins tax in the upcoming session.

In this post-session episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jeff Newgard of Peak Policy for a comprehensive debrief on Oregon's 2026 short legislative session. Despite being limited to just 35 days, the session tackled a high volume of significant issues. Jeff and Nikki walk through the major tax and policy developments from the session, including the transportation funding referendum, which now heads to a May primary election amid active legal challenges.  They discuss the conformity debate and the legislature's decision to disconnect from select federal tax provisions following passage of the One Big Beautiful Act, as well as the fate of proposals targeting Oregon's treatment of international income, including NCTI and FDII. The conversation also covers changes to Oregon's transient lodging tax distribution model. Jeff and Nikki close with a discussion of the estate tax threshold debate and the growing trend of creative legislative strategies designed to circumvent Oregon's supermajority requirement for tax increases - a development that may be a concern for the business community.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay welcomes back Morgan Scarboro from MultiState Associates for a lively discussion on the hottest topics shaping state and local tax policy in the 2026 legislative sessions.  They take listeners on a round robin tour of key states—Virginia, New York, Illinois, Florida, California, Oregon, and Washington—highlighting budget battles, tax policy rumors, and emerging legislative trends. Major themes include increased scrutiny of data center tax exemptions and their environmental impact, the proliferation of digital advertising and social media tax proposals, and ongoing debates over property tax reform.  The episode wraps with a lighthearted reflection on the Olympics.  Listeners get practical insights into how legislative trends might affect tax professionals and businesses in 2026, along with a preview of what to watch as sessions wind down.

In this episode of the GeTtin' SALTy Podcast, host Nikki Dobay is joined by Jim Shea (Senior Vice President and Chief Tax Officer at Prudential) and John Mangan (Vice President and Deputy of State Relations at the American Council of Life Insurers) to break down the complex topic of insurance taxation in Washington State.  They discuss the century-old premium tax system, the impact and importance of insurance company investments in the state, and the legislative challenges posed by recent bills (SB 5949/HB 2487) aimed at clarifying the B&O tax exclusion for insurers subject to the premiums tax.  Listeners will gain insider perspectives on why precise tax language matters, the implications for insurers and consumers, and how the industry is working together with policy makers ensure fair and effective tax policy. Plus, don't miss the lighthearted "surprise non-tax question" that reveals a more personal side of the guests.

In this episode of the GeTtin' SALTy podcast, Nikki Dobay welcomes back Jeff Newgard, Executive Director and Principal of Peak Policy, to discuss Oregon's 2026 legislative session.   As lawmakers convene for a fast-paced 35-day session in an election year, Nikki and Jeff break down the political and policy dynamics shaping the state's tax landscape.  They address the ongoing transportation funding issue—including the recent gas tax increase, partisan passage, and looming voter referendum—along with the latest on federal tax conformity debates, Oregon's perennial aversion to sales taxes, and the conversation around estate and wealth taxes.  The episode also touches on local developments in Portland, revenue forecasts, and the pressures facing the legislature in a condensed timeline.  Tune in for insights and a few lighter moments as Nikki and Jeff reflect on Oregon's unique political climate and what it means for taxpayers and businesses in 2026.

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Lucy Dadayan, Principal Research Associate at the Urban-Brookings Tax Policy Center, as they kickoff the first podcast episode of 2026.  Together, they unpack where state revenues stand after a turbulent 2025 and look ahead to what's in store for the new year.  They discuss the drivers behind modest revenue growth, the impact of income tax cuts and shifts toward flat tax structures, and the ongoing challenges with sales and corporate tax collections.  Lucy also shares insights on the effects of tariffs, the importance of diversified revenue streams, and why uncertainty is the new normal for state fiscal planning.  Nikki and Lucy wrap up the episode with a lighthearted resolution-themed surprise non-tax question.  Tune in for a timely, data-driven discussion on the trends shaping state and local tax policy across the country. To check out Lucy's latest thought piece collaboration, click here: Slowdown Season: States Enter Fiscal Year 2027 Budget Battles | Tax Policy Center. 

Join host Nikki Dobay for the 2025 GeTtin' SALTy Podcast Year-In-Review, where she revisits some of the biggest state and local tax (SALT) policy stories of the year. This episode recaps key moments, starting with the sweeping "One Big Beautiful Bill" (OB3) and its impact on state tax conformity, bonus depreciation, and the shift from GILTI to NCTI—with special insights from Jared Walczak. It then dives into Washington state's new digital advertising and sales tax on services, featuring a lively debate between Rep. April Berg and Professor Richard Pomp about the policy and constitutional questions raised. The episode also unpacks California's eventful year, including retroactive tax legislation, a pivotal AG opinion expanding OTA powers, and the ongoing challenge to the state's tax practices, with commentary from Shail Shah and Joe Bishop-Henchman. The episode addresses the rapid proliferation of Extended Producer Responsibility (EPR) laws, with Madeline Orlando breaking down new compliance issues for businesses as more states join the EPR bandwagon. Finally, Nikki highlights the expansion of the GT SALT Group, welcoming new shareholders Breen Schiller and Nicki Howard, who share their perspectives on returning to private practice and building a team at Greenberg Traurig. Packed with analysis, candid conversation, and a look ahead to 2026, this episode is your guide to the past year in SALT policy.

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Jared Walczak, Vice President of State Tax Projects at the Tax Foundation, for a wide-ranging discussion on the biggest state and local tax (SALT) policy developments of 2025.  Together, Nikki and Jared recap the fiscal health of the states, dig into why some states—like Washington and Maryland—are struggling despite robust revenues, and highlight major tax policy moves from states across the country, including property tax relief and income tax rate changes.  The episode takes a deep dive into the impact of the OB3 Reconciliation Act, especially the challenges states face with conformity, timing issues around business expensing provisions, and the implications of shifting from GILTI to NCTI for state taxation of foreign income. Looking ahead to 2026, Nikki and Jared address the hot topics likely to dominate state tax debates—including renewed focus on property tax reform, new ballot initiatives, and the ever-present question of competitiveness.  The episode wraps up with a lighthearted Thanksgiving chat—tradition or no tradition! Tune in for SALT insights and a preview of what's on the horizon for state and local tax policy in the coming year!

In this engaging episode of Gettin' Salty, host Nikki Dobay sits down with the newest member of Greenberg Traurig's SALT team, Nicki Howard.  Nicki shares her journey into the world of tax law, from her early days at UPS to her in-house leadership at CSX, and now her transition to private practice.  The conversation covers the evolving landscape of state and local tax, the strategic importance of SALT in mergers and acquisitions, and how Nicki's practical in-house experience enhances GT's national SALT capabilities.  Listeners will also hear why Nicki chose GT, the power of a diverse, coast-to-coast SALT team, and how legislative advocacy can be a game-changer for clients.  Wrapping up with a touch of holiday spirit, they share their favorite Christmas songs and family traditions.   Tune in for an episode filled with career insights, tax policy insights, and a dash of festive fun!  

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes Fred Nicely, Senior Tax Counsel at the Council On State Taxation (COST), for a discussion on the complexities of taxing the digital economy at the state and local level. Fred shares his unique journey into the world of SALT and draws on decades of experience to break down the key issues facing policymakers and practitioners. Nikki and Fred explore why the imposition of sales tax on digital products and services has become such a hot topic, highlighting the ongoing efforts of the Multistate Tax Commission (MTC) and the Streamlined Sales Tax Project to define—and potentially expand—the sales tax base. They discuss the practical and policy challenges of broad definition of digital goods, the debate over taxing business inputs, and whether there is legislative will to tax such products in all states. Fred also provides updates on COST's latest research and state scorecards, and the episode wraps with a fun Ohio-themed lightning round. Whether you're a tax professional, policymaker, or just curious about the future of digital taxation, this episode shares practical insights and commentary on one of SALT's fastest-evolving frontiers.

In this GeTtin' SALTy episode, Nikki Dobay hosts Shail Shah (Greenberg Traurig) and Joseph Bishop-Henchman (National Taxpayers Union Foundation) to break down the latest developments in NTU's case, challenging the constitutionality of California's 2024 budget changes.  NTU's legal challenged focuses on SB 167 and the creation of Section 25128.9, a statute that redefined "receipts" for purposes of California's apportionment calculation that applies retroactively on an unlimited basis.  The guests discuss why NTU brought this constitutional challenge and then delve into the court's surprising ruling, granting the Franchise Tax Board's Motion for Summary Judgment on procedural grounds.  The three also discuss the court's basis for the ruling, citing Section 32 of the California Constitution and the apparent rejection of associational standing in California tax cases.  Finally, the episode closes with a lighthearted question about which historical event they'd time travel to.  Tune in for analysis on California tax law and what's next for taxpayer advocacy!

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Greenberg Traurig Shareholder Colin Fraser to break down the California Supreme Court's recent decision in Olympic & Georgia Partners.  They address the complexities of property tax assessments for hotels and other businesses receiving government subsidies, focusing on three key issues: the treatment of a unique city subsidy, the "key money" payment for hotel management agreements, and the application (and limits) of the "Rushmore" method for excluding intangibles from property tax valuations. Colin walks listeners through the Supreme Court's reasoning, including its nuanced distinction between intangible assets derived from enterprise activity versus those linked to real property.  They also discuss the implications for taxpayers, contract drafters, and assessors—not just in California, but across the country, given the state's influential precedent.  The episode closes with practical insights for hotel owners and developers on contract structuring in light of the decision, plus a fun detour into extreme sports and risk-taking.    

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Washington State Representative April Berg and leading tax scholar Professor Richard Pomp for a discussion of Washington's sweeping new sales tax on services, including the controversial digital advertising tax under Senate Bill 5814.  The trio explores the complexities of taxing services in a state without an income tax, the policy debates around business inputs versus personal consumption, and the challenges posed by the Internet Tax Freedom Act.  With legal challenges already underway and more legislative changes on the horizon, this episode offers listeners a front-row seat to the evolving world of state and local tax policy in the digital age.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Breen Schiller, shareholder in Greenberg Traurig's Chicago office, and Zachary Wyatt, Legislative Director at the Missouri Department of Revenue.  Together, they dive into a crucial topic in state and local tax: how agencies and private sector professionals can move beyond adversarial mindsets to foster collaboration, trust, and efficient resolutions. The conversation explores the importance of communication, setting expectations, and building accountability between auditors and taxpayers. Zach shares Missouri's approach, emphasizing education and collaboration over punitive audits. Breen discusses the impact of procedural barriers, institutional mistrust, and the need for cultural change within departments. The trio highlights the value of practitioner councils, stakeholder engagement in policy and regulation, and opportunities for innovation—including prospective audits and evolving appeals processes. Listeners will gain practical insights into creating healthier, more sustainable relationships between tax departments and businesses, as well as the benefits of working together for a stronger economy. Plus, the episode wraps with some lighthearted lake house stories, reminding us about the value of connection.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by fellow Greenberg Traurig shareholder Shail Shah to discuss the latest developments on the California state tax front.  They start with a breakdown of the Attorney General opinion affirming the Office of Tax Appeals' (OTA) authority to apply statutes over conflicting regulations, a shift that should positively impact taxpayer appeal rights and case outcomes.  They discuss the history of California Board of Equalization's authority to review regulations, and how the AG opinion is a deviation from past authority and what this means for future tax disputes. Shail and Nikki also discuss the legislative landscape as the session nears its end, and where conformity bill (SB 711), which would update California's alignment to the Internal Revenue Code for the first time in a decade, is at in the process, highlighting what taxpayers can expect if the bill passes. The episode covers ongoing litigation over SB 167, the 2024 budget bill, detailing the key constitutional issues at stake and what to watch at the upcoming summary judgment hearing.  Rounding out the episode, Nikki asks Shail a fun non-tax question about his college days as "DJ ShelShock."  Tune in for analysis, insider history, and a dash of personality in this comprehensive California SALT update.

In the latest episode of the GeTtin' SALTy & Beyond podcast, host Nikki Dobay is joined by Greenberg Traurig colleague Madeline Orlando for a deeper dive into the evolving world of Extended Producer Responsibility (EPR) laws and their impact on state policy landscape.   The duo recaps major developments since their last discussion (https://www.gtlaw.com/en/insights/2025/5/gettin-salty-episode-53) including newly passed EPR laws in Maryland and Washington, Oregon's first EPR compliance season, and the complexities of multi-state reporting.  They then highlight the recent lawsuit challenging Oregon's EPR program—raising constitutional due process questions, as well as non-delegation issues under the Oregon Constitution and the role of third-party administrators. Their conversation highlights transparency concerns, unpredictable fee structures, and the real-world impact on businesses navigating these new EPR obligations.  Plus, Nikki and Maddie share personal stories from their unusual past jobs, adding a human touch to their tax policy discussion.

In this episode of GeTtin' SALTy, host Nikki E. Dobay welcomes Shareholder Breen Schiller both to the podcast and to Greenberg Traurig State and Local Tax (SALT) Practice.   Breen shares her unique path into the world of SALT, her recent experiences, and what inspired her to return to private practice.   Nikki and Breen address the latest legislative changes in Illinois – including the controversial removal of the add-back safe harbor provision – and what these developments mean for taxpayers.   Breen also discusses her "procedural soapbox" issue: the need for more efficient dispute resolution at the audit level to prevent unnecessary litigation.   The episode wraps up on a lighter note with a discussion of summer cocktails and look ahead at the exciting future for the GT SALT team.

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Jared Walczak, Vice President of State Projects at the Tax Foundation, for a discussion of the recently passed federal tax legislation, the One Big Beautiful Bill Act.   Nikki and Jared break down the high-level changes made to the federal tax code, focusing on the  implications for state budgets and tax conformity.   They cover the shifting landscape of state revenues, new and temporary individual tax deductions, business expensing provisions, and the challenges states face in deciding whether to conform or decouple from federal changes.   The conversation also delves into the budgetary impacts of changes to Medicaid, SNAP, and provider taxes, and closes with a preview of complex international tax reforms.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by fellow Greenberg Traurig shareholders Brad Marsh and Colin Fraser for a comprehensive catch-up on California property tax developments as Q2 2025 draws to a close. The discussion covers key legislative updates, including the impending expiration of the state's solar energy facility exclusion and ongoing reforms to the parent-child exclusion under Proposition 19. The main event is a deep dive into the high-profile Olympic and Georgia Partners v. County of Los Angeles case, recently argued by Colin before the California Supreme Court. The team unpacks the complex questions at stake: whether transient occupancy tax subsidies and hotel "key money" are taxable as real property, and whether the widely used Rushmore valuation approach holds up under legal scrutiny. The conversation highlights the broader implications for taxpayers and local governments and offers a behind-the-scenes look at oral arguments and legal strategy. The episode wraps with a superpower debate and a look ahead to the court's forthcoming decision.  

Gettin' SALTy podcast host Nikki E. Dobay welcomes back Morgan Scarboro, Vice President at Multistate Associates, for a lively midyear check-in on the dynamic world of state and local tax (SALT) policy.   Kicking off with a discussion of the much-anticipated federal tax bill—the "One Big, Beautiful Bill Act," Nikki and Morgan break down what its provisions mean for states, separating political rhetoric from fiscal reality.    They explore the impact of federal conformity on state revenues, highlight the bigger budgetary threats in federal spending shifts, and share insights from the Tax Foundation's latest research.   The conversation then pivots to a state-by-state rundown: from Illinois' budget process and GILTI tax surprise, to Washington's digital advertising tax, Florida's tax relief standoffs, and California's conformity efforts.   The episode wraps on a lighter note, as Nikki and Morgan swap memories of 2000s one-hit wonders.   Whether you're a SALT pro or just trying to keep up, this episode delivers a fast-paced overview of what's happening—and what's next—in state and local tax policy.

In this episode of GeTtin' SALTy & Beyond, Nikki Dobay is joined by GT attorney Madeline Orlando for a conversation about the emerging landscape of Extended Producer Responsibility (EPR) laws.  EPR laws are State and Local Tax (SALT)-adjacent, as new fees are being imposed on producers of packaging that act a lot like taxes.   Madeline provides an overview of EPR laws, which shift waste management costs from municipalities to producers, focusing on single-use packaging.   The conversation explores the mechanics of these laws, their implications for businesses, and how they intersect with state tax principles.   With five states already adopting EPR laws and others on the brink, the Nikki and Madeline discuss the challenges of compliance, fee structures, and potential consumer cost impacts. They also highlight the broader trend of states adopting progressive environmental policies and the absence of federal intervention.   The episode concludes on a lighter note with a non-tax question about first music formats, revealing nostalgic memories of cassette tapes, 8-tracks, and CDs.

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes frequent guest Jared Walczak, Vice President of State Projects at the Tax Foundation, to discuss the whirlwind 2025 legislative sessions. From income tax rate reductions in Kansas, Kentucky, and Montana to the capital gains surtaxes in Maryland and Washington, Jared provides an insightful analysis of the policy shifts that are shaping the tax landscape. They delve into Washington State's expansion of its sales tax to advertising services, raising sourcing and compliance concerns. Jared also highlights the debate surrounding property tax relief as states grapple with rising home values. The episode wraps up with a lighthearted coffee-versus-Diet-Mountain-Dew discussion. Tune in to hear about current tax policy challenges, creative solutions, and the complex interplay between state and local tax decisions!

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Max Martin, Director of Tax and Fiscal Policy at the Association of Washington Business, to discuss Washington's legislative session and its implications for state tax policy.  With COVID relief funds dwindling and a projected budget shortfall of up to $20 billion, policymakers are exploring a range of revenue-raising measures, from B&O tax increases and a new surcharge on large business to the creation of a statewide payroll tax and even a potential wealth tax.  Max provides insights into these proposals, Governor Ferguson's stance, and the challenges businesses face in navigating Washington's evolving tax landscape.  As the session nears its end, Nikki and Max explore the balance between maintaining competitiveness and funding critical state programs.  Lastly, they share their favorite things about spring in the Pacific Northwest.

In this episode of GeTtin' SALTy, Nikki Dobay and DeAndré Morrow dive into the Maryland's legislative session, which adjourned this week.  Specifically, they unpack key tax provisions that were proposed and ultimately passed.   From new personal income tax brackets targeting high earners to the controversial 3% tech tax on digital services, they explore the measures passed in the Budget Reconciliation and Financing Act (BRFA) and their potential impact on businesses and consumers.  They also discuss some key Maryland politics regarding certain tax policies that keep coming up and whether they expect to see those policies in the future.   DeAndré also highlights other developments like increased taxes on recreational cannabis and sports betting, the removal of IP taxation proposals, and the ongoing discussions surrounding Maryland's digital advertising tax.    They wrap up the episode with a lighthearted discussion on birthday celebrations.

In this episode of GeTtin' SALTy, host Nikki Dobay dives into the complex and timely topic of tax conformity with two state tax guests, Shail Shah, Greenberg Traurig shareholder based in San Francisco, and Jeff Newgard, President and CEO of Peak Policy. The discussion centers on the challenges and implications of how states align—or don't align—with the federal Internal Revenue Code (IRC). Key topics include: Oregon's Proposed Shift to Static Conformity California's Static Conformity Challenges Administrative and Compliance Impacts Broader Implications for Tax Policy Future Outlook In a lighthearted conclusion, Nikki, Shail, and Jeff reveal which Muppet or Sesame Street character best represents their tax policy personas! This episode is a must-listen for anyone navigating the intricacies of state and local tax policy, offering a deep dive into conformity issues and their broader implications for taxpayers and state governments alike.

In this episode of GeTin' SALTy, host Nikki Dobay discusses state tax revenue trends and challenges with Lucy Dadayan, principal research associate at the Urban-Brookings Tax Policy Center.  The conversation highlights the mixed fiscal performance of states in 2024, including modest overall growth, declining sales tax revenues, and fluctuating personal income tax collections influenced by stock market performance.  Looking forward to fiscal year 2025 and beyond, they examine issues such as inflation, federal policy uncertainty, tariffs, and the impact of state tax changes. Lucy emphasizes that states should approach upcoming fiscal challenges cautiously by avoiding additional tax cuts, diversifying revenue streams, and considering regional partnerships.   She also anticipates potential impacts from federal workforce reductions and the expiration of key provisions from the Tax Cuts and Jobs Act.  The episode wraps up on a lighthearted note as Nikki and Lucy discuss whether a hot dog counts as a sandwich! For a link to the research Lucy discussed in the podcast click here. 

In this episode of Gettin' Salty, host Nikki Dobay is joined by colleagues Elizabeth Hadley and Catalina Baron from Greenberg Traurig's Texas offices to discuss the ongoing Texas legislative session and its implications on state and local tax policy. Elizabeth is a member of Greenberg Traurig's Government Law and Policy team and joins the GT SALT team to get in the weeds on Texas policy and politics.  The conversation explores the nuances of Texas's legislative process as well as some of the key priorities the Texas legislature will be focused on this year. Elizabeth goes on to discuss the state's fiscal health and how it may impact those key priorities, including tax. Nikki, Elizabeth, and Cat talk about property tax reform, which is on the legislative agenda proposing an increase in homestead exemptions. They also touch on other priorities such as education savings accounts, water infrastructure investments, and bail reform, exploring how these areas might interact with the budget and legislative calendar. The episode concludes with a discussion about a couple Texas legislative traditions as well as TV guilty pleasures.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Jeff Newgard, president of Peak Policy, to discuss Oregon's 2025 legislative session. They explore Oregon's revenue outlook fueled by personal income tax gains and the expiration implications of federal tax provisions. They delve into the state's budgetary and tax policy processes, highlighting the nuances of legislative priorities, including a potential transportation package and tweaks to the longstanding estate tax. Jeff and Nikki reflect on the potential political and fiscal impacts of recent voter sentiment against tax increases, while also considering the challenges posed by anticipated federal tax reforms. The conversation rounds out with a look at local tax dynamics within Portland's government structure, and Jeff offers insights into maintaining a sunny disposition during Oregon's gray winter months—a glimpse into his astrophotography hobby.

In this episode of GeTtin' SALTy, host Nikki Dobay sits down with Joe Crosby, CEO of MultiState Associates, to explore the complex landscape of state and local tax policy in 2025. With a new federal administration and shifting economic forecasts, states are facing both potential opportunities and challenges in crafting their fiscal year '26 budgets. Joe delves into the political dynamics affecting tax policy decisions, particularly in states grappling with budget deficits and expanding social programs. The conversation touches on the potential for tax increases, the debate over mandatory worldwide combined reporting, and whether there will be a continued interest in digital advertising taxes. Nikki and Joe also discuss the incremental approaches some states are taking to reduce income taxes. They wrap up the episode with a surprise non-tax question about sailing, revealing Joe's extensive nautical adventures.

In the latest episode of the GeTtin' SALTy podcast, host Nikki Dobay and guest Shail Shah, both shareholders at Greenberg Traurig, discuss the complexities of California's state and local tax landscape as 2025 begins. The episode kicks off with a surprising announcement from Governor Gavin Newsom: California has shifted from a significant budget deficit to a surplus. The discussion delves into the implications of this fiscal roller coaster, with Shail offering insights into Governor Newsom's positioning on taxes. The conversation explores indirect tax increases through adjustments in apportionment factors and deductions. Nikki and Shail address the changes in California's apportionment rules from the 2024 budget. They provide updates on legal challenges against these retroactive changes, with organizations like the National Taxpayers Union questioning the constitutionality. This litigation is likely to shape the tax landscape in 2025, with potential outcomes still uncertain. They also tackle the topic of California's market-based sourcing regulations, which have been in development since 2017, and the future of FTB (Franchise Tax Board) guidance.  The episode concludes with a surprise non-tax question about the perils of a malfunctioning coffee maker.

In this episode of GeTin' SALTy, host Nikki Dobay takes us back to some of our listeners' favorites and awards the inaugural Listener Appreciation Award! Nikki revisits highlights from some of the top podcast episodes of the year, which include snippets from episodes with Nancy Prosser [Ep. 21], Alan Pasetsky [Ep. 34], Marilyn Wethekam [Ep. 35] and Jared Walczak [Ep. 32]. But you will have to listen to the podcast to learn who is taking home the award! A big thank you to all the GeTin' SALTy guests for your contributions to the podcast throughout the year—we covered a lot of ground! And thank you to the listeners for continuing to tune in! Happy holidays and we'll be back in January 2025 for another year of GeTin' SALTy fun!

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Catalina (Cat) Baron, an associate in Greenberg Traurig's Houston office, for a big old conversation about Texas state tax isues. Cat and Nikki discuss the Comptroller's recent amendments to the data processing regulation; what is happening on the R&D credit front, oil, and gas taxes; and whether there will be property tax reform in 2025. Cat has been following all these issues closely and will continue to be engaged during the 2025 Texas legislative session.  Finally, the two end with a surprise non-tax question about their favorite holiday traditions!    

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Morgan Scarboro, Vice President of Tax Policy and Economics at MultiState Associates, for a post-election discussion about state legislative and governors' results and the potential impacts of those results on state tax issues. Morgan and Nikki also chat about state revenue projections and those states that are likely to face deficits and the potential implications on state tax legislation in 2025 and beyond. Finally, the two end with some exciting news from Morgan!  

In this episode of the GeTin' SALTy podcast, host Nikki Dobay is once again joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation, to discuss the state tax ballot initiatives results from the Nov. 5, 2024 election. Jared and Nikki discuss the outcome and get into the weeds on the major state tax initiatives that were being tracked on election night. Specifically, they discuss initiatives in Oregon (Measure 118), North Dakota (Measure 4), South Dakota (Measure 28), Illinois (Advisory Question), Washington (Initiatives 2019, 2117, 2124), San Francisco (Measure M), and a few others.  Finally, Jared and Nikki end with a chat about upcoming "fun" travel!       

In this episode of Gettin' SALTy, host Nikki Dobay welcomes distinguished professor Richard Pomp (University of Connecticut School of Law) for a discussion about the fair apportionment prong of the Complete Auto test. Specifically, the two discuss the fair apportionment of use taxes levied on mobile property, and the Ellingson v. South Dakota case. Professor Pomp provides an overview of South Dakota's application of the use tax in the case, and why that application seems to violate the constitutional requirement of fair apportionment. Nikki and the Professor also discuss the evolution of use taxes, their role as a backstop for sales taxes, and why the credit doesn't always work. The podcast also explores the significance of the denial of certiorari by the Supreme Court and the practical implications for states and taxpayers on this issue moving forward. Finally, the two end with a lively debate about Shakespeare quotes!

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Joe Bishop-Henchman, Executive Vice President at the National Taxpayers Union Foundation (NTUF), for a conversation about Joe's recent testimony before the Senate Subcommittee on Fiscal Responsibility and Economic Growth on issues facing small businesses post-Wayfair. Joe and Nikki discuss the impetus for the hearing, and Joe's message to the committee, which is mainly that small businesses need help with sales tax collection following the Court's 2018 Wayfair decision. Joe and Nikki wrap up with a conversation about the early onset of holiday decorations, and where they stand on that issue!

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Jeff Newgard, Principal at Peak Policy, for a discussion about the Portland tax system and the City's charter authority. Jeff and Nikki discuss Portland administration of the Portland Clean Energy Surcharge (CES), which was adopted by voters in 2018. As the discuss, although the CES was properly enacted by Portland voters, the City's current administration is significantly beyond the scope of voter intent and is questionable based on the City's charter authority.  Finally, Jeff and Nikki wrap up with a fun discussion about fun fall activity with their dogs!

In this episode of GeTtin' SALTy, host Nikki Dobay is once again joined by listener favorite, Morgan Scarboro, V.P. of Tax Policy at MultiState Associates, for a discussion of the state elections coming up in November. Morgan provides an overview of the possible state trifecta changes, how governors have dictated SALT policy recently, and what states she has an eye on. Morgan and Nikki also discuss key ballot initiatives. Finally, they wrap up with a discussion of things their parents told them that may or may not be true! 

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Marilyn Wethekam, Of Counsel with the Council On State Taxation, for a discussion of the Supreme Court's recent decision in Loper Bright Enterprises v. Raimondo, which SCOTUS decided earlier this year.  Marilyn provides an overview of Loper and discusses the court's overruling of the longstanding Chevron deference standard.  Marilyn and Nikki go on to discuss what the deference standard is post-Loper, and the impact this will have on state and local taxes and the deference standard that might apply going forward.  Spoiler alert—it depends!  Finally, Marilyn and Nikki wrap up with a lively discussion of how they spoiled their pups on National Dog Day!  

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Alan Pasetsky, Tax Policy Advisor for the Global Business Alliance (GBA), for a discussion of an article recently published by Michael Mazerov, which advocated for mandatory worldwide combined report. Alan and Nikki discuss the numerous issues with Mazerov's arguments in the article and rebut the underlying premises and assumptions he relies on. Alan provides a historic overview of the reasons mandating worldwide combined reporting was abandoned in the 1980s and discusses the many challenges with trying to comply with such proposals. Finally, Nikki and Alan wrap up with a discussion of car naming and who does it!

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Luke Morris, Assistant Secretary for the Louisiana Department of Revenue, and Zack Wyatt, Legislative Director for the Missouri Department of Revenue, for a discussion regarding how state tax administrators approach tax policy. Luke and Zack have been presenting on this issue at the Federation of Tax Administrators (FTA) annual and regional conferences this year, and their session is definitely a crowd favorite. During the podcast, Luke and Zack discuss the way in which they each work within their agency to bridge the gap between the legislature's state tax policies and the administration by the agency of those policies. Both provide insights into their state processes and discuss the importance of and how they engage with stakeholders outside the agency during the process. Finally, the group has a bit more fun talking about some fun summer vacation plans.   

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Jared Walczak, Vice President of State Projects at the Tax Foundation for a discussion of an Oregon ballot measure (IP17) that is on the verge of qualifying for the November election. If passed by voters, IP17 would amend Oregon's Corporate Minimum tax by eliminating the current cap and imposing a 3% gross receipts tax on all corporate taxpayers with Oregon sales in excess of $25 million. Jared and Nikki discuss the specifics of the initiative and the impact the passage of this tax could have on Oregon's economy and overall costs of doing business in Oregon.  Click here to read Jared's latest blog post on IP17.  Finally, Nikki and Jared wrap up with a lively conversation of their favorite outdoors activities—when there not talking state taxes!

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Peter Blocker, Vice President of Policy at the California Taxpayers Association (CalTax), for a discussion of the recently passed California budget. Although California Governor Gavin Newsome stated he would reject tax increases, the budget as passed includes significant tax increases. Peter and Nikki discuss those tax increases, including the NOL suspension and credit cap as well as the sweeping changes made to California's apportionment provisions. Peter also provides an overview of what is anticipated for the rest of California's legislative session. Finally, the two discuss their guilty pleasure roadtrip foods!   GeTtin' SALTy will take a short summer hiatus for the July 4 holiday. We will be back in mid-July with more state tax policy updates.

In this episode of GeTin' SALTy, host Nikki Dobay is joined by two MultiState Associate superstars—Morgan Scarboro (V.P. of Tax Policy) and Ryan Maness (Director and Tax Counsel) for a midyear SALT legislative recap.  Nikki, Morgan, and Ryan discuss state revenues to date, significant SALT proposals that have been debated this year, and the political landscape both to date and post-election.  As always, the three end their lively conversation with a surprise non-tax question—this one focused on woodland creatures.

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Ryan Minnick, Chief Operating Officer of the Federation of Tax Administrators (FTA), to catch-up on Ryan's work at the FTA. Ryan and Nikki also discuss FTA's mission and work, and how integral its meetings (national and regional) are to its mission and work. Finally, Ryan and Nikki discuss their favorite things about San Antonio! And, of course Frankie has some opinions along the way!

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Brad Scott, Director of Finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision. Brad and Nikki discuss Halstead's Louisiana litigation and its implications, how small businesses are continuing to deal with the Wayfair decision and his continued advocacy on the burdens created post-Wayfair. Frankie--the pup--continues to voice her opinion!  And, Brad and Nikki wrap up with a discussion of upcoming travel plans. 

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah for a discussion of some recent decisions released by the California Office of Tax Appeals (OTA). Shail provides an overview of what is likely the OTA's most significant case to date, in which the OTA ruled that a water's-edge filing taxpayer was entitled to include 100 percent of certain dividend income under IRC 965 in its sales factor despite California allowing for a 75 percent dividends-received deduction. Shail also discusses his--and many others--surprise that this decision has initially been marked non-precedential and what could be done to change that.  Finally, Nikki and Shail discuss summer cocktails.  And, of course, Frankie has a few things to say during the conversation as well. 

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation. Jared catches Nikki up on Tax Foundation's impression of 2023, and then the two discuss what Jared has been focused on this legislative session. Jared and Nikki then delve into property tax "relief," which seems to be the topic de jour for many state policy makers. Finally, with spring in the air, Jared and Nikki discuss upcoming travel and what they are most looking forward to now that the weather is warming up.