In this episode, Nikki E. Dobay hosts Shail Shah (Greenberg Traurig) and Joseph Bishop-Henchman (National Taxpayers Union Foundation) to break down the latest developments in NTU’s case, challenging the constitutionality of California’s 2024 budget changes.    

NTU’s legal challenge focuses on SB 167 and the creation of Section 25128.9, a statute that redefined “receipts” for purposes of California’s apportionment calculation that applies retroactively on an unlimited basis.   

The guests discuss why NTU brought this constitutional challenge and then delve into the court’s surprising ruling, granting the Franchise Tax Board’s Motion for Summary Judgment on procedural grounds.    

The three also discuss the court’s basis for the ruling, citing Section 32 of the California Constitution and the apparent rejection of associational standing in California tax cases.    

Finally, the episode closes with a lighthearted question about which historical event they’d time travel to.    

Tune in for analysis on California tax law and what’s next for taxpayer advocacy!