Amish Shah
Partner

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
Credentials
- The George Washington University Law School, J.D., with honors
- University of Maryland, B.S.
- District of Columbia
- Maryland
- U.S. Tax Court
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Appeals for the Fifth Circuit
- 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
- Top Lawyer, Tax, The Washingtonian, 2024
- 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