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!