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SALT Q1 Legislative Highlights and Trends

By Nikki E. Dobay & DeAndré Morrow on April 13, 2023
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This GT Alert highlights some of the legislative trends in state and local tax that emerged during Q1 2023. 

  • States keep cutting rates. The states by and large remain flush with cash and continue to cut income tax rates. In the first quarter of 2023, five states cut rates. While most of the rate cuts continue to be to personal income tax rates, at least one state – Utah – has cut its corporate income tax rate.

Continue reading the full GT Alert.

Photo of Nikki E. Dobay Nikki E. Dobay

Nikki Dobay serves as a co-chair of the U.S. State and Local Tax (SALT) practice and is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues

…

Nikki Dobay serves as a co-chair of the U.S. State and Local Tax (SALT) practice and is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions and oversees state and local tax controversy matters, ranging from audits to appellate litigation, and involving sales and use taxes, income and franchise taxes, property taxes, and constitutional issues.

Nikki regularly engages on key SALT issues impacting multijurisdictional taxpayers with national and statewide business and taxpayer associations, national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC) and Streamlined Sales Tax (SST), and state legislator organizations, including the National Conference of State Legislatures (NCSL), and the Institute for State Policy Leaders (ISPL). She is also a frequent speaker on a broad array of SALT issues at various conferences across the country, including Council On State Taxation (COST), Tax Executives Institute (TEI), ABA, NYU, Hartman, Deloitte SALT Symposium, and various other regional conferences.

Prior to returning to private practice, Nikki spent five years as senior tax counsel for the COST, a national trade association representing large multistate businesses. While at COST, Nikki focused on the 13 most western states (including Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon Utah, Washington and Wyoming), and has a strong working knowledge of the tax regimes in all of these states. Nikki’s time at COST as well as her continual work with state tax administrators through the FTA, MTC and SST have resulted in her having strong relationships with state tax administrators across the country.

Nikki’s broad experience and in-depth knowledge of tax regimes in Oregon, Washington, and Idaho inform her handling of litigation and strategic tax matters in these states. Over the past 20 years, Nikki has consistently worked with taxpayers to address complex state and local tax issues in Oregon, including corporate income excise tax disputes, residency issues, and local tax home rule challenges. She played a pivotal role in drafting Oregon’s Corporate Activity Tax legislation and has represented clients in the Oregon Tax Court on issues ranging from business/non-business income litigation to challenges involving Portland and Metro taxing authority.

In Washington, Nikki advises her clients on all aspects of B&O tax, including handling audits and litigation. She is also involved in efforts to consolidate and streamline B&O tax filing through legislative advocacy and coalition-building, as well as advising clients on sales tax and residency matters. Her work in Idaho includes drafting and successfully passing updated apportionment provisions, as well as advising on corporate tax matters and disputes and legislative initiatives.

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Photo of DeAndré Morrow DeAndré Morrow

DeAndré Morrow focuses his practice on state and local tax issues, including Maryland, Virginia, and District of Columbia taxes. He has counselled clients on a wide range of state and local tax matters including sales and use, income, property, franchise, motor fuel, documentary…

DeAndré Morrow focuses his practice on state and local tax issues, including Maryland, Virginia, and District of Columbia taxes. He has counselled clients on a wide range of state and local tax matters including sales and use, income, property, franchise, motor fuel, documentary transfer, and transient occupancy taxes. DeAndré represents clients before state and local tax agencies at the audit, collection, appeals and litigation stages.

Prior to entering private practice, DeAndré served as a tax attorney for the Revenue Administration Division of the Comptroller of Maryland. In this role, he provided guidance to Maryland government personnel and the general public on the State’s revenue laws and regulations and advised the state’s legislative and executive branches as to the effect of proposed tax legislation on tax revenues and legal sufficiency. DeAndré routinely draws from this experience when working closely with state tax agencies on issues, such as voluntary disclosure agreements or settlement agreements, and when developing strategies for legislative resolutions.

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  • Posted in:
    Tax
  • Blog:
    Legacy Advisors
  • Organization:
    Greenberg Traurig, LLP

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