In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Vice President of Policy at the California Taxpayers Association, Peter Blocker, to discuss the California 2024 legislative session. Peter provides an update of the revenue outlook and goes on to discuss the Governor's budget as well as other ideas being considered by the legislature. Nikki and Peter specifically discuss the California digital advertising tax proposal and the informational hearing that Nikki testified at earlier thi...
Mar 26, 2024•27 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT colleague Samantha Trencs to discuss a potpourri of 2024 SALT legislative hot topics. Sam walks through several east coast bills of interest, including Virginia's budget bill, a Maryland bill that would expand the sales tax base to virtually all services, and the New Jersey governor's proposal to basically bring back the corporate surtax. And, then Nikki and Sam catch up on the California Senate Standing Committee on Revenue and ...
Mar 12, 2024•31 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined once again by Jeff Newgard, Principal at Peak Policy, for a chat about Oregon. First, Jeff provides an overview of the 2024 Oregon legislative session and the tax bills to watch this, including the reconnect bill and a bill that would ensure taxpayer confidentiality at the local level. Jeff and Nikki also discuss the "super-majority" vote issue that policy makers have been trying to tinker with the last few sessions. A philosophical SA...
Feb 28, 2024•34 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Angela Pitale, Senior Tax Policy Advisor with Multistate Associates, to discuss a series of articles Angela recently penned on the practical and policy considerations that state policy makers should examine when considering mandatory combined reporting proposals. Angela provides an overview of her articles, highlighting the purpose for her publishing the series. Angela and Nikki also address a response from a group of anti-corporate...
Feb 13, 2024•32 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Nancy Prosser, General Counsel of the Multistate Tax Commission (MTC), for a discussion about the MTC and its work. Nancy walks through the MTC's history and mission, and Nikki and Nancy discuss how the MTC currently operates and works on behalf of its member states. Finally, Nancy turns the table on Nikki and asks here a surprise nontax question! This will be the first in a series of conversations with the MTC, with later podcast e...
Jan 31, 2024•39 min
In the first episode of GeTtin’ SALTy in 2024, host Nikki Dobay is joined by GT Shareholder Shail Shah to catch-up on some significant 2023 cases and what to expect in 2024. As is often the case when Shail joins the podcast, the two get into a deep discussion of the most recent California cases that have been decided or are pending. Shail and Nikki also talk about how the American Catalog Mailers Association case could change the California tax regulations landscape and what that might look like...
Jan 17, 2024•31 min
In the final episode of GeTtin’ SALTy for 2024, host Nikki Dobay is joined by Alysse McLoughlin, a Partner with Jones Walker, to discuss the potential state and local tax implications of the Supreme Court's upcoming decision in Moore v. U.S. As a follow-up to Part I of the discussion with Joe Bishop-Henchman of NTU, Alysse and Nikki jump right into various nuances of the Moore case and the range of ways the Court could rule. They then discuss how those various rulings would impact income taxes a...
Dec 19, 2023•27 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by Morgan Scarboro, Vice President of Tax Policy at MultiState Associates, for a lively review of the major SALT policy issues of 2023. Morgan and Nikki discuss some of the significant state legislative items that were passed in 2023, those that didn't, and what they expect for the 2024 legislative season, which is quickly approaching. Morgan and Nikki also talk about Spotify Wrapped and their desire to participate on a surv...
Dec 05, 2023•31 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by DeAndré Morrow, Of Counsel in GT's Washington D.C. office, to provide an update on the quagmire that is the Maryland Digital Advertising Tax (DAT). Since Nikki and De last discussed the Maryland DAT on the podcast (click here to listen to that episode), a lot has happened on the procedural front. Nikki and DeAndre delves into the complexities and the ensuing litigation, discussing the recent denials of numerous refund cla...
Nov 07, 2023•18 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 part I of a discussion of Moore v. United States , which is currently pending at the U.S. Supreme Court. Joe and Nikki discuss the specific issues raised by the Moore case, the potential and possibly far-reaching impact on the Internal Revenue Code raised by the case, and NTUF's amicus brief, which was filed on September 6. Finally, ...
Oct 25, 2023•27 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Rob Gutierrez, President and Chief Executive Officer of the California Taxpayers Association (CalTax) for a discussion of the California legislative session. Rob provides an overview of the session, which adjourned on September 14, discussing what did and didn’t pass this year. Rob and Nikki then discuss the 2024 ballot initiatives and how two legislative referrals will be part of the November 2024 ballot landscape. Rob also discuss...
Oct 10, 2023•32 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Meredith Beeson, Senior Director of State Affairs at the Global Business Alliance (GBA). Meredith and Nikk dive into a discussion about the various iterations of combined reporting and the significant challenges that mandating worldwide combined reporting creates for taxpayers. The two discuss some of the recent state mandatory worldwide combined reporting proposals and debunk the various policy reasons often provided by the propone...
Sep 26, 2023•37 min
Summary - In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah to discuss all three recent California state tax cases. Shail and Nikki start by discussing two recent decisions issued by the California Office of Tax Appeals (OTA): In the Matter of the Appeal of Southern Minnesota Beet Sugar Co-op., 2023-OTA-342P and Appeal of Janus Capital Group, Inc. & Subsidiaries, OTA Case No. 20096605 . The two also discuss a case currently pending before the OTA, the ...
Sep 13, 2023•37 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Carol Portman, President of the Taxpayers' Federation of Illinois (TFI), to discuss all things Illinois SALT. Carol and Nikki catch-up on the 2023 legislative session and what might happen during the veto session later this fall. They also discuss the recent election in Chicago and the potential impact on local taxes in the city. Finally, they chat about flying versus being invisible.
Aug 29, 2023•34 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Lucy Dadayan, Principal Research Associate with the Urban-Brookings Tax Policy Center at the Urban Institute, to discuss the state of state tax revenues. Specifically, Lucy and Nikki discuss how states have fared on the revenue front over the past year and how things are looking going into 2024. Lucy also reflects on her recent blog post , which details the overall decline in state revenues of 5.3% and reasons for those declines as ...
Aug 16, 2023•31 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Jeff Newgard , Principal at Peak Policy, to catch up on how the 2023 Oregon legislative session shook out. The 2023 session was full of drama here in Oregon, and Jeff provides a blow-by-blow on all things tax related. Specifically, Jeff and Nikki discuss several missed opportunities during the session, Oregon newly reinstituted R&D credit, and the Oregon CAT/super-majority scare. The two wrap up with a very serious conversation ...
Aug 03, 2023•46 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Morgan Scarborough, VP of Tax Policy at MultiState Associates, to get caught up on all things state tax legislation through the second quarter of 2023. Morgan provides an overview of where the state legislatures are at currently, and then the two discuss the major trends we have seen this year as well as what hasn’t happened. Morgan and Nikki then discuss a few key states where we have some significant activity on the state tax fron...
Jul 11, 2023•35 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Shail Shah, Shareholder in the San Francisco office, about state pass through entity taxes. These PTEs—as they have become known—have been enacted in more than 30 states and were created by the states to help certain taxpayers “workaround” the federal cap on the state and local tax deduction that was enacted with the Tax Cuts and Jobs Act in 2017. Shail and Nikki provide an overview of how the state PTEs work generally and also discu...
Jun 27, 2023•32 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Max Behlke, Deputy Executive Director of the Institute for State Policy Leaders . During the conversation, Nikki and Max discuss ISPL’s mission of “informed policy through collaboration” and what ISPL plans to bring to the state tax policy arena. They also discuss ISPL’s upcoming Tax Academy, which will be held in DC later this month, and tease out some of the state tax policy conversations they expect to be had there. Max and Nikki ...
Jun 13, 2023•29 min
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Greenberg Traurig Of Counsel DeAndré Morrow for a conversation about the Maryland Digital Advertising Tax, which was recently upheld by the Maryland Supreme Court on a procedural issue. DeAndré and Nikki discuss the taxes extensive legislative history, the ongoing litigation, and where the current state of this tax stands. For more information about the Maryland Digital Advertising Tax, please see the GT alert ....
May 31, 2023•40 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Sharonne Bonardi , Executive Director of the Federation of Tax Administrators (FTA). Sharonne provides an overview of the FTA’s history and mission. Nikki and Sharonne also discuss the FTA’s five-year strategic plan , the two discuss FTA’s robust meeting schedule and how non-state folks can get involved with the FTA. They then spend some time discussing the Multistate POA project, which Nikki is spearheading, and the FTA’s work and ...
May 16, 2023•27 min
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Jeff Newgard , Principle at Peak Policy, to discuss the Oregon legislative session as well as a bill that is being considered that would require alignment to the state tax base for any local income tax. The bill is meant to address the significant increase in tax compliance and administration complexities that have been unfolding over the past several years in the Portland area as the number of local taxes continue to increase. Jeff...
May 03, 2023•40 min
In the third episode of GT’s state and local tax podcast – GeTtin’ SALTy – host Nikki Dobay talks to Brad Marsh, Co-chair of GT’s U.S. State and Local Tax Practice. They discuss the history of California’s State Board of Equalization, its impact has been on California’s tax system for the last 150 years as well as ACA 11, which was introduced in the California legislature on March 8. ACA 11 is a constitutional referral that would eliminate the State Board completely.
Apr 18, 2023•33 min
In the second episode of GT’s state and local tax podcast – GeTtin’ SALTy – host Nikki Dobay talks to Jared Walczak, Vice President of State Projects at the Tax Foundation. They address Tax Foundation’s 2023 State Tax Legislative Initiatives, the organization’s work on local taxes, and MultiState Tax Commission’s sales tax on services project.
Apr 04, 2023•35 min
In the inaugural episode of GT’s state and local tax podcast – GeTtin’ SALTy – host Nikki Dobay is joined by Morgan Scarborough, VP of Tax Policy at MultiState Associates, to discuss legislative updates in the first quarter of 2023. With most legislatures in session, Morgan and Nikki have a lively conversation, touching on the key state and local tax legislative items that state policy makers are currently considering as well as a few that they are not.
Mar 21, 2023•27 min
