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.