GeTtin’ SALTy Podcast Greenberg Traurig, LLP

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 deduction. Shail also discusses his--and many others--surprise that this decision has initially been marked non-precedential and what could be done to change that.  Finally, Nikki and Shail discuss summer cocktails.  And, of course, Frankie has a few things to say during the conversation as well. 

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 looking forward to now that the weather is warming up.  

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 this month. Finally, Peter provides some highlights from CalTax's recent Annual Meeting, including the presentation of the David R. Doerr Medal, which was presented to Barry Weissman this year.

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 Taxation, which is holding an informational hearing on a digital advertising tax proposal, and a few Oregon and Washington highlights.  Finally, they discuss something near and dear to Sam's heart-- her favorite thing to do in Charleston, South Carolina!

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 SALT issue that Jeff and Nikki recently wrote about in Tax Notes State (Bills for Raising Revenue: Whittling Oregon's Supermajority Requirement).  Finally, the two share some of their favorite things about their furry friends!

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 taxpayers to Angela’s articles, pointing out the numerous flaws in their response and general rationale regarding this topic. Finally, the two discuss their Super Bowl traditions!