The latest episode of the GeTtin’ SALTy podcast, hosted by Nikki E. Dobay, offers a comprehensive review of significant state and local tax (SALT) policy developments from 2025. Titled “2025 Year in Review: OB3, Digital Ad Taxes, California Surprises & SALT Policy Trends,” the episode encapsulates crucial moments that shaped the year’s tax landscape, providing listeners with valuable insights and expert opinions.
One of the key highlights discussed is the sweeping “One Big Beautiful Bill” or OB3, which has notably impacted state tax conformity, bonus depreciation, and the transition from GILTI (Global Intangible Low-Taxed Income) to NCTI (Net Corporate Taxable Income). The podcast features insights from Jared Walczak, who elaborates on the implications of this legislative change.
In addition, the episode delves into the implications of Washington state’s new digital advertising tax and sales tax on services. A lively debate unfolds between Rep. April Berg and Professor Richard Pomp, tackling the policy’s constitutional questions and its potential ramifications for businesses operating in the digital space. Their discussion provides a nuanced look at the challenges and opportunities presented by these new tax measures.
California’s tumultuous year is another focal point in the episode. It addresses retroactive tax legislation and a pivotal opinion from the Attorney General which has expanded the powers of the Office of Tax Appeals (OTA). Shail Shah and Joe Bishop-Henchman contribute commentary on the ongoing challenges to California’s tax practices, emphasizing the need for clarity in an evolving regulatory environment.
The podcast also explores the rapid emergence of Extended Producer Responsibility (EPR) laws across various states. With the increasing number of states adopting EPR, Madeline Orlando discusses the new compliance issues that businesses must navigate, highlighting the complexities associated with these regulations.
To conclude the episode, Nikki E. Dobay introduces new shareholders Breen Schiller and Nicki Howard from Greenberg Traurig, who share their experiences returning to private practice and the strategies involved in building a cohesive team. Their insights reflect the evolving landscape of tax practices and the importance of adaptability in the profession.
The episode serves as a valuable resource for professionals seeking to understand the past year’s SALT policy trends and provides a forward-looking perspective into what 2026 may hold. With engaging analysis and candid conversations, it captures the dynamism of the tax landscape and equips listeners with knowledge to navigate its complexities.
