James Martin

James focuses his practice on federal income tax law, with an emphasis on renewable energy deals.

James advises clients on matters related to energy and renewable energy tax credits. His experience includes transactions involving Section 45 production tax credits, Section 48 investment tax credits, Section 45Q carbon capture and sequestration tax credits, Section 45V hydrogen tax credits, and other renewable energy incentives.

James also advises clients with respect to private equity, corporate M&A, partnership, fund formation, real estate, SPACs, opportunity zones, and other types of federal income tax transactions. He was previously a tax attorney for the IRS Office of Chief Counsel.