Nikki Dobay, a partner with Eversheds Sutherland’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted, and possible coming developments for those policies.

For additional coverage, read these articles in Tax Notes:

• Illinois Governor Signs Passthrough SALT Cap Workaround
• Less Expensive SALT Cap Rollbacks Still Mostly Benefit Wealthy
• New York Issues Guidance on SALT Cap Workaround
• Surge of SALT Workarounds Could Pose Complications for Passthroughs
• California Democrats Join Call to Lift SALT Deduction Cap

In our “In the Pages” segment, Philip Wolf, associate at Belcher, Smolen & Van Loo LLP, chats about his new Tax Notes column, The Tax Scribe, and his first installment of the column, "Starting Strong in Tax Writing: The Opening Paragraph."

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad