In this episode of GeTtin’ SALTy, podcast host Nikki Dobay welcomes back Representative April Berg of Washington’s 44th District for a deep dive into the 2026 landmark 60-day legislative session in Olympia.

Rep. Berg walks through the passage of Washington’s new tax — a 9.9% levy on individual income exceeding $1 million — marking the first time Washington, one of a handful of states without an income tax, has enacted one.

The conversation covers the constitutional backdrop of the uniformity clause, the century-old case, and why lawmakers believe the new law is on solid legal footing.

They also discuss the consumer relief provisions bundled into the legislation, including sales tax exemptions on groceries, personal hygiene products, diapers, and over-the-counter medications, as well as a meaningful increase in the B&O tax threshold for small businesses.

The episode also touches on the comprehensive legislation Washington enacted in response to the federal elimination of the penny, cleanup fixes to prior legislation, and the anticipated legal challenges ahead.

Rep. Berg closes with a preview of her next priority: replacing Washington’s business and occupation tax with a margins tax in the upcoming session.

Photo of Nikki E. Dobay Nikki E. Dobay

Nikki Dobay 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…

Nikki Dobay 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 with statewide business and taxpayer associations and departments of revenue, as well as national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multijurisdictional taxpayers.

Nikki’s previous experience includes spending five years as senior tax counsel for the Council On State Taxation (COST). She also gained experience working in the national office of a Big Four accounting firm and at a large international law firm and a large corporate law firm in Oregon, where she assisted clients with multistate tax issues and Oregon tax controversy matters, including proceedings in the Oregon Tax Court.