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24 December 2025

GeTtin' SALTy Episode 67 | 2025 Year In Review: OB3, Digital Ad Taxes, California Surprises & SALT Policy Trends (Podcast)

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Greenberg Traurig, LLP

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Greenberg Traurig, LLP has more than 3,100 lawyers across 51 locations in the United States, Europe, the Middle East, Latin America, and Asia. The firm’s broad geographic and practice range enables the delivery of innovative and strategic legal services across borders and industries. Recognized as a 2025 BTI “Best of the Best Recommended Law Firm” by general counsel for trust and relationship management, Greenberg Traurig is consistently ranked among the top firms on the Am Law Global 100, NLJ 500, and Law360 400. Greenberg Traurig is also known for its philanthropic giving, culture, innovation, and pro bono work. Web: www.gtlaw.com.

Join host Nikki Dobay for the 2025 GeTtin' SALTy Podcast Year-In-Review, where she revisits some of the biggest state and local tax (SALT) policy stories of the year.
United States Tax

Join host Nikki Dobay for the 2025 GeTtin' SALTy Podcast Year-In-Review, where she revisits some of the biggest state and local tax (SALT) policy stories of the year.

This episode recaps key moments, starting with the sweeping "One Big Beautiful Bill" (OB3) and its impact on state tax conformity, bonus depreciation, and the shift from GILTI to NCTI—with special insights from Jared Walczak. It then dives into Washington state's new digital advertising and sales tax on services, featuring a lively debate between Rep. April Berg and Professor Richard Pomp about the policy and constitutional questions raised.

The episode also unpacks California's eventful year, including retroactive tax legislation, a pivotal AG opinion expanding OTA powers, and the ongoing challenge to the state's tax practices, with commentary from Shail Shah and Joe Bishop-Henchman. The episode addresses the rapid proliferation of Extended Producer Responsibility (EPR) laws, with Madeline Orlando breaking down new compliance issues for businesses as more states join the EPR bandwagon.

Finally, Nikki highlights the expansion of the GT SALT Group, welcoming new shareholders Breen Schiller and Nicki Howard, who share their perspectives on returning to private practice and building a team at Greenberg Traurig. Packed with analysis, candid conversation, and a look ahead to 2026, this episode is your guide to the past year in SALT policy.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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