The latest episode of the GeTtin’ SALTy podcast provides a comprehensive review of significant developments in state and local tax (SALT) policy from 2025. Hosted by Nikki E. Dobay, this insightful episode highlights critical events, including the influential “One Big Beautiful Bill” (OB3) and various state-specific tax changes.
Key Highlights from 2025’s SALT Policy
In this episode, Dobay begins with an examination of the OB3 legislation, which significantly impacted state tax conformity and bonus depreciation. The transition from GILTI to NCTI is also discussed, with expert commentary from Jared Walczak. This legislation has set a new standard for tax policy, influencing how states align their regulations with federal guidelines.
Another focal point in the episode is the introduction of Washington state’s digital advertising tax and new sales tax on services. The podcast features a spirited debate between Rep. April Berg and Professor Richard Pomp, who discuss the constitutional implications and the potential effects of these policies on businesses and consumers alike.
California’s tumultuous year is also scrutinized, particularly regarding retroactive tax legislation and a notable opinion from the Attorney General that expanded the powers of the Office of Tax Appeals (OTA). This segment includes insights from Shail Shah and Joe Bishop-Henchman, who provide context on the ongoing legal challenges facing the state’s tax framework and the implications for taxpayers.
Emerging Trends and Future Insights
The episode further explores the rapid rise of Extended Producer Responsibility (EPR) laws. Madeline Orlando breaks down the compliance challenges that businesses may encounter as more states adopt these regulations, emphasizing the growing necessity for companies to adapt to this evolving landscape.
Additionally, the episode marks the expansion of the GT SALT Group, with the introduction of new shareholders Breen Schiller and Nicki Howard. They share their perspectives on transitioning back to private practice and their commitment to building a strong team at Greenberg Traurig.
This episode of the GeTtin’ SALTy podcast is packed with analysis, engaging discussions, and a forward-looking perspective as it anticipates the SALT policy landscape in 2026. For anyone interested in understanding the complexities of state and local tax policies, this review serves as an essential guide to the past year’s developments.
