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!