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.