Overview

Amish Shah is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Shah focuses his practice on providing sophisticated and practical tax planning and tax controversy advice and representation to clients in the energy sector and to clients interested in achieving environmental, social and governance (ESG) goals through clean energy. Mr. Shah advises clients in other sectors, including financial services, manufacturing, technology and ecommerce.

Mr. Shah has been advising clients with respect to energy tax credits for more than two decades in the full range of clean energy technologies. Such advice has been in respect of production tax credits (PTCs) and investment tax credits (ITCs) for renewable power, alternative fuels, carbon capture, utilization and sequestration (CCUS), energy storage, hydrogen, biogas property, nuclear and other technologies incentivized through tax credits, including through the Inflation Reduction Act.

Mr. Shah's representation of clients spans across the project life cycle. He represents energy clients in seeking legislative and regulatory changes; in obtaining U.S. Department of the Treasury and IRS guidance, both public and private; in maximizing the value of tax credits, including through "begun construction" strategies; in project development, mergers and acquisitions (M&A), joint ventures, tax equity investments and tax credit transfers; and in issuing and obtaining tax credit insurance. Mr. Shah also represents clients in all phases of tax controversy at the administrative, trial court and appellate levels, including in many of the major energy tax controversy issues arising over the last two-plus decades. He also represents clients in the development of, and investment in, traditional energy projects.

In addition, Mr. Shah regularly represent clients in the energy sector, as well as the financial, manufacturing, technology and ecommerce sectors, in a broad range of other tax issues, including income recognition, availability of deductions, capitalization, structuring and reporting.

Mr. Shah began his career as a certified public accountant (CPA)/tax accountant at a Big 6 accounting firm. He utilizes his comprehensive experience, encompassing both tax planning and controversy, and his CPA experience to provide clients with knowledgeable and practical advice and representation.

Representative Experience

  • Advise clients on tax incentives for renewable energy facility construction and acquisition
  • Represent clients in various industries in the purchase and sale of tax credits
  • Represented a client in the $1 billion-plus sale of the U.S. subsidiary of a private foreign company to a United Kingdom publicly traded company
  • Represented a client in the acquisition of wind and solar projects, developing plans to qualify projects for investment tax credits (ITCs) and production tax credits (PTCs) and sell interests to tax equity investors
  • Represented a multinational pipeline company in negotiating the acquisitions of shovel-ready wind power projects in Texas (249 megawatts) and West Virginia (103 MW), including Turbine Supply Agreements, Balance of Plant (BOP) contracts, offtake agreements and tax equity financing arrangements
  • Advised an independent, global renewable power producer on all U.S. legal aspects of its acquisition of a Canadian renewable energy company with assets in Canada, U.S., Iceland, Chile and Italy
  • Represented several clients in the paper industry in obtaining and supporting claims for the alternative fuel mixture tax credit for black liquor
  • Assist clients in obtaining guidance regarding the taxation of biodiesel and alternative fuel tax credits, assist client in structuring such transactions and represent clients before the IRS in supporting the non-taxability of incentives
  • Advise renewable natural gas (RNG) producers in landfill gas, wastewater treatment and dairy and food waste digester projects in negotiating supply agreement, offtake agreements, engineering, procurement and construction (EPC) agreements, operating and maintenance agreements and other project development agreements, as well as in mergers and acquisitions (M&A) transactions
  • Advise clients in obtaining required Section 637 registrations and in appeals of proposed denials
  • Represent a client in IRS appeals in biodiesel tax credit issue related to "splash and dash" U.S. nexus issue
  • Advise clients in beginning of construction requirements for clean energy projects
  • Represent clients in administrative controversy and litigation involving the alcohol fuels credit, biodiesel and alternative fuels tax credits
  • Represent insurers and developers in tax audits related to clean power projects
  • Represent clients in advocating for extension of biodiesel blender credits
  • Represented a client in obtaining IRS rulings on 1099 reporting and Section 118 Contributions in Aid of Construction (CIAC) issues
  • Represented a client in a complex and long-running dispute involving a so-called Son-of-Boss transaction in the Tax Court and U.S. Court of Appeals for the District of Columbia Circuit

Credentials

Education
  • The George Washington University Law School, J.D., with honors
  • University of Maryland, B.S.
Bar Admissions/Licenses
  • District of Columbia
  • Maryland
Court Admissions
  • U.S. Tax Court
  • U.S. Court of Appeals for the District of Columbia Circuit
  • U.S. Court of Appeals for the Fifth Circuit
Memberships
  • National Asian Pacific American Bar Association (NAPABA), Founder and Past Chair; Tax Committee, Chair
  • American Bar Association (ABA), Section of Taxation, Energy and Environmental Taxes Committee, Past Chair
  • American College of Tax Counsel (ACTC), Fellow
  • District of Columbia Bar
  • Maryland State Bar Association
  • South Asian Bar Association of Washington, D.C. (SABA-DC), Former Director and Vice President
  • George Washington Environmental Lawyer Law Journal
Honors & Awards
  • The Best Lawyers in America guide, Energy Law; Tax Law, 2022-2025
  • Chambers USA – America's Leading Business Lawyers guide, Tax, 2021-2024
  • The Legal 500 USA, Energy: Renewable/Alternative, 2015, 2021-2024; Energy: Transactions, 2015; U.S. Taxes: Contentious, 2019-2020, 2023-2024
  • Client Service Award, BTI Consulting Group, 2015
  • Client Choice Award USA & Canada, Lexology, Corporate Tax for Washington, D.C., 2013

Publications