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...
Jun 18, 2025•29 min
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 ...
Jun 04, 2025•29 min
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 explore...
May 21, 2025•23 min
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 service...
May 07, 2025•34 min
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...
Apr 23, 2025•22 min
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...
Apr 09, 2025•22 min
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...
Mar 26, 2025•27 min
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 inflati...
Mar 12, 2025•27 min
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 ...
Feb 25, 2025•34 min
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 Nikk...
Feb 12, 2025•34 min
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 pr...
Jan 29, 2025•37 min•Ep. 45
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 pos...
Jan 15, 2025•24 min•Ep. 44
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’ S...
Dec 18, 2024•29 min
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 2...
Dec 12, 2024•29 min
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, th...
Nov 20, 2024•25 min
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), Ill...
Nov 07, 2024•29 min
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 constitut...
Oct 23, 2024•37 min
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 foll...
Oct 09, 2024•29 min
In this episode of GeTin’ SALTy, host Nikki Dobay is once again joined by Jeff Newgard, Principal at Peak Policy, for a discussion about the Portland tax system and the City’s charter authority. Jeff and Nikki discuss Portland administration of the Portland Clean Energy Surcharge (CES), which was adopted by voters in 2018. As the discuss, although the CES was properly enacted by Portland voters, the City’s current administration is significantly beyond the scope of voter intent and is questionab...
Sep 25, 2024•31 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by listener favorite, Morgan Scarboro, V.P. of Tax Policy at MultiState Associates, for a discussion of the state elections coming up in November. Morgan provides an overview of the possible state trifecta changes, how governors have dictated SALT policy recently, and what states she has an eye on. Morgan and Nikki also discuss key ballot initiatives. Finally, they wrap up with a discussion of things their parents told them ...
Sep 11, 2024•28 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Marilyn Wethekam, Of Counsel with the Council On State Taxation, for a discussion of the Supreme Court’s recent decision in Loper Bright Enterprises v. Raimondo , which SCOTUS decided earlier this year. Marilyn provides an overview of Loper and discusses the court’s overruling of the longstanding Chevron deference standard. Marilyn and Nikki go on to discuss what the deference standard is post- Loper, and the impact this will have on...
Aug 28, 2024•25 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Alan Pasetsky, Tax Policy Advisor for the Global Business Alliance (GBA), for a discussion of an article recently published by Michael Mazerov, which advocated for mandatory worldwide combined report. Alan and Nikki discuss the numerous issues with Mazerov’s arguments in the article and rebut the underlying premises and assumptions he relies on. Alan provides a historic overview of the reasons mandating worldwide combined reporting w...
Aug 13, 2024•25 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Luke Morris, Assistant Secretary for the Louisiana Department of Revenue, and Zack Wyatt, Legislative Director for the Missouri Department of Revenue, for a discussion regarding how state tax administrators approach tax policy. Luke and Zack have been presenting on this issue at the Federation of Tax Administrators (FTA) annual and regional conferences this year, and their session is definitely a crowd favorite. During the podcast, L...
Aug 01, 2024•23 min
In this episode of GeTin’ SALTy, host Nikki Dobay is once again joined by Jared Walczak, Vice President of State Projects at the Tax Foundation for a discussion of an Oregon ballot measure (IP17) that is on the verge of qualifying for the November election. If passed by voters, IP17 would amend Oregon’s Corporate Minimum tax by eliminating the current cap and imposing a 3% gross receipts tax on all corporate taxpayers with Oregon sales in excess of $25 million. Jared and Nikki discuss the specif...
Jul 16, 2024•30 min
In this episode of GeTin’ SALTy, host Nikki Dobay is once again joined by Peter Blocker, Vice President of Policy at the California Taxpayers Association (CalTax), for a discussion of the recently passed California budget. Although California Governor Gavin Newsome stated he would reject tax increases, the budget as passed includes significant tax increases. Peter and Nikki discuss those tax increases, including the NOL suspension and credit cap as well as the sweeping changes made to California...
Jun 20, 2024•28 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by two MultiState Associate superstars—Morgan Scarboro (V.P. of Tax Policy) and Ryan Maness (Director and Tax Counsel) for a midyear SALT legislative recap. Nikki, Morgan, and Ryan discuss state revenues to date, significant SALT proposals that have been debated this year, and the political landscape both to date and post-election. As always, the three end their lively conversation with a surprise non-tax question—this one focused on wo...
Jun 05, 2024•31 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Ryan Minnick, Chief Operating Officer of the Federation of Tax Administrators (FTA), to catch-up on Ryan's work at the FTA. Ryan and Nikki also discuss FTA's mission and work, and how integral its meetings (national and regional) are to its mission and work. Finally, Ryan and Nikki discuss their favorite things about San Antonio! And, of course Frankie has some opinions along the way!
May 24, 2024•32 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Brad Scott, Director of Finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision. Brad and Nikki discuss Halstead's Louisiana litigation and its implications, how small businesses are continuing to deal with the Wayfair decision and his continued advocacy on the burdens created post- Wayfair . Frankie--the pup--continues to voice her opinion! And, Brad and Nik...
May 09, 2024•34 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah for a discussion of some recent decisions released by the California Office of Tax Appeals (OTA). Shail provides an overview of what is likely the OTA's most significant case to date, in which the OTA ruled that a water’s-edge filing taxpayer was entitled to include 100 percent of certain dividend income under IRC 965 in its sales factor despite California allowing for a 75 percent dividends-received deduct...
Apr 24, 2024•26 min•Ep. 27
In this episode of GeTin' SALTy, host Nikki Dobay is joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation. Jared catches Nikki up on Tax Foundation's impression of 2023, and then the two discuss what Jared has been focused on this legislative session. Jared and Nikki then delve into property tax "relief," which seems to be the topic de jour for many state policy makers. Finally, with spring in the air, Jared and Nikki discuss upcoming travel and what they are most lo...
Apr 09, 2024•31 min
