Tax Credits and Special Incentives

Overview

Billions of dollars of business projects and transactions in the United States are enabled by federal, state and local tax credits annually. Our attorneys can handle everything related to tax credits, from identifying opportunities to preparing the extensive documentation required in complex transactions. We also issue tax opinions and advise on compliance and advise state authorities in their consideration of new credits to reward investments that will result in significant job development.

Our tax and special incentives knowledge and experience includes:

  • Investment Tax Credits (ITC),
  • Historic Preservation Tax Credits (HTC),
  • Low-Income Housing Tax Credits (LIHTC),
  • Opportunity Zone Tax Benefits,
  • New Markets Tax Credits (NMTC),
  • Renewable Energy Tax Credits,
  • Angel Investor Tax Credits,
  • Jobs Tax Credits,
  • Invest Georgia Tax Credits, and
  • Entertainment, Film, Television and Gaming Tax Credits.

Experience

Experience

  • $25 million adaptive re-use project

    The firm handled the real estate and opportunity zone structuring for a $25 million adaptive re-use project for a developer on the west side of the Atlanta Beltline that also involves state and federal historic tax credits.

  • $50 million adaptive re-use project, including a Qualified Opportunity Fund

    The firm structured all aspects of an opportunity zone real estate investment, including forming the Qualified Opportunity Fund, of a $50 million adaptive re-use project in Greenville, South Carolina including a brewery, retail and a multifamily component.

  • Qualified Opportunity Fund

    Assisted a fund manager in evaluating, structuring, and executing on three transactions that qualified for the Opportunity Zone Program.

  • Tax planning for renewable energy credits and grants

    Represented solar, wind, and biomass renewable energy developers in the structuring of entities to raise equity and debt supported by tax credits and grants.

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