A new episode of GT’s GeTtin’ SALTy podcast has been released, titled “2025 Year in Review: OB3, Digital Ad Taxes, California Surprises & SALT Policy Trends.” In this insightful episode, host Nikki E. Dobay reflects on significant developments in state and local tax (SALT) policies throughout 2025. The discussion highlights critical stories that shaped the fiscal landscape in various jurisdictions.
One of the focal points of the episode is the sweeping legislation known as the “One Big Beautiful Bill” or OB3. This bill has had substantial implications for state tax conformity and bonus depreciation, as well as a transition from the Global Intangible Low-Taxed Income (GILTI) framework to the New Corporate Tax Income (NCTI) model. Insights from Jared Walczak, a notable figure in tax policy discussions, enhance the analysis of these changes.
The podcast also delves into the new digital advertising tax introduced in Washington State. A lively debate unfolds between Rep. April Berg and Professor Richard Pomp regarding the constitutional implications of this policy. Their exchange sheds light on the challenges and complexities of implementing such taxes amidst evolving digital landscapes.
California Tax Developments and EPR Laws
The episode further explores California’s tumultuous year in tax legislation. Key topics include retroactive tax laws, a significant opinion from the Attorney General that expands the powers of the Office of Tax Appeals (OTA), and ongoing efforts to challenge the state’s tax practices. Commentary from Shail Shah and Joe Bishop-Henchman provides a comprehensive overview of these developments.
Additionally, the emergence of Extended Producer Responsibility (EPR) laws is discussed, with Madeline Orlando outlining compliance issues that businesses face as more states adopt these regulations. The implications of EPR laws are significant, as they shift the burden of waste management and recycling onto producers.
As the episode concludes, Nikki E. Dobay announces the expansion of the GT SALT Group, welcoming new shareholders Breen Schiller and Nicki Howard. Both share their experiences transitioning back into private practice and their vision for building an effective team at Greenberg Traurig.
This engaging episode delivers a comprehensive look back at the year in SALT policy while offering insights that will be valuable for stakeholders as they prepare for 2026. With a mix of analysis and candid conversation, it serves as a guide to the evolving landscape of state and local taxation.
