On Nov. 25, 2025, the New York Court of Appeals issued a decision in Article 13, LLC v. LaSalle Natl. Bank Assoc., No. 96, 2025 WL 3272351 (N.Y. Ct. App. Nov. 25, 2025)...

The post-pandemic retail landscape has reshaped commercial real estate across the country. Some major consumer brands are abandoning the race for urban flagship square footage in favor of smaller, strategically placed...

In a recent decision from the Massachusetts Appeals Court, the court reaffirmed Chapter 93A's broad reach in addressing unethical conduct in business dealings—even when those dealings are cloaked in informal, personal relationships.

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Jared Walczak, Vice President of State Projects at the Tax Foundation, for a discussion of the recently passed federal tax legislation...

In this episode of the GeTtin' SALTy Podcast, host Nikki Dobay is joined by Jim Shea (Senior Vice President and Chief Tax Officer at Prudential) and John Mangan...

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.

In this post-session episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jeff Newgard of Peak Policy for a comprehensive debrief on Oregon's 2026 short legislative session.

A Texas-based radiologist who performed all work from his home state faced California income tax assessments on earnings from a California company contract. The California Court of Appeal rejected the Franchise Tax Board's attempt to apply the unitary business principle to a sole proprietor, creating new grounds for non-resident individuals to challenge similar assessments.

California's tax landscape is undergoing significant changes, from new SaaS taxes and MCO levies in the recently signed state budget to a slate of high-stakes ballot measures including a proposed billionaire wealth tax. This podcast episode examines how these legislative developments and voter initiatives could reshape the state's tax policy and what stakeholders need to know heading into the 2026 ballot season.

Jared Walczak of the Tax Foundation joins the GeTtin' SALTy podcast to examine the growing movement to eliminate real property taxes in the United States, using Ohio as a detailed case study. The discussion explores the fiscal challenges of replacing property tax revenue, the impact on local government accountability, and alternative policy solutions like levy limits and circuit breaker programs that address taxpayer concerns without dismantling the property tax system.

Washington State Representative April Berg discusses her proposal to replace the state's 1933-era Business and Occupation gross receipts tax with a margins-based structure. The conversation explores the historical context of the B&O tax's complexity, including its 100+ rate categories, and examines why Washington has maintained this system while other states moved away from gross receipts taxation.

New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.

Nikki Dobay and Glenn Newman explore New York City's controversial pied-à-terre tax, examining its rushed implementation, administrative challenges, and potential constitutional vulnerabilities. The discussion reveals how this new surcharge on high-value non-primary residences may face legal challenges while setting a precedent for similar taxes nationwide.

Individuals born in the U.S. to foreign parents or abroad to U.S. citizen parents may unknowingly carry significant U.S. tax and immigration obligations despite living their entire lives outside the country.

Recent state court decisions are reshaping how states source receipts for income, franchise, and gross receipts tax purposes—particularly for businesses that sell through intermediaries.

The Treasury Department and the IRS have released proposed regulations that would allow digital asset brokers to furnish required transaction statements to customers solely through electronic means.

Implementation of Colorado's Artificial Intelligence Act (SB 24-205) has been delayed five months to June 30, 2026, as a result of amendments Gov. Jared Polis signed on Aug. 28, 2025 (SB25B-004).

Data center development is booming—driven by AI and other high-throughput workloads.

On July 29, 2025, the U.S. Securities and Exchange Commission (SEC) voted to approve orders allowing in-kind creations and redemptions for crypto asset exchange-traded products (ETPs), including those based on bitcoin and ether.

On May 29, 2025, the U.S. Securities and Exchange Commission's Division of Corporation Finance issued a statement clarifying its view that certain types of protocol staking...