Tax Credits and Special Incentives
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.
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.
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.
On behalf of the developer, the firm formed a Qualified Opportunity Fund for a $100 million new office development in the Heights Union district of Tampa, Florida.
Represented solar, wind, and biomass renewable energy developers in the structuring of entities to raise equity and debt supported by tax credits and grants.
- May 24, 2016
- Applying Georgia's Angel Investor Tax Credits to Convertible Promissory Notes Jonathan B. Wilson
- Qualified Small Business Stock Jonathan B. Wilson