In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Shail Shah, shareholder in Greenberg Traurig's San Francisco office, about state pass-through entity taxes. These PTEs—as they have become known—have been enacted in more than 30 states and were created by the states to help certain taxpayers “workaround” the federal cap on the state and local tax deduction that was enacted with the Tax Cuts and Jobs Act in 2017. Shail and Nikki provide an overview of how the state PTEs work generally and also discuss how the states have once again created a patchwork of laws that are similar but also very different, which can create significant challenges. Finally, Shail and Nikki also get into the weeds on California and Oregon’s versions of these PTEs and talk a little bit about the U.S. Postal Service.