Laura's practice focuses on tax credits and other tax incentives related to energy transactions.
- Represented numerous clients in transactions involving section 45 tax credits for the production of electricity from renewable resources, including the purchase and sale of wind, open-loop biomass, landfill gas, geothermal and refined coal facilities, and the structuring of commercial arrangements for the operation of the facilities.
- Represented numerous clients in transactions involving section 48 tax credits for solar projects.
- Represents clients in qualifying for Section 1603 Treasury grants and other incentives available for renewable energy projects under the American Recovery and Reinvestment Act of 2009. Submitted comments to Treasury and IRS on behalf of the solar industry on application of the Treasury grant program to solar transactions.
- Represented clients in connection with section 48A and 48B tax credit allocation applications for IGCC and other gasification projects.
- Represented five of the world's leading solar equipment manufacturers in connection with their successful applications to the Department of Energy and the Internal Revenue Service for an allocation of Section 48C manufacturing investment tax credits.
- Represented numerous clients in transactions involving section 29 tax credits for the production of nonconventional fuels, including the purchase and sale of synthetic fuel, coke and coke gas, and landfill gas facilities, and the structuring of commercial arrangements for the relocation and operation of the facilities.
- Obtained numerous private letter rulings on various synthetic fuel transactions.
- Represented numerous clients in connection with audits of section 29 tax credit facilities.
- Represented clients in federal legislative matters and congressional investigations regarding section 29 tax credits and other energy tax incentives.