Andrew P. Rubin is a community development and infrastructure finance tax attorney. His practice is focused on helping nonprofits and state, local, and tribal governments finance development and redevelopment projects that support local communities. Andrew is also a leader in Greenberg Traurig’s nonprofit practice, serving as a trusted advisor to nonprofits for corporate governance, tax financing, and transactional matters.
Andrew’s toolbox includes the full spectrum of tax-advantaged financing tools, including tax-exempt bonds, private activity bonds, 501(c)(3) bonds, new markets tax credits (NMTC), low-income housing tax credits (LIHTC), renewable energy tax credits (ITC/PTC), historic tax credits (HTC), 45Q tax credits (CO2 sequestration), property assessed clean energy (PACE), state and local tax incentives and tax increment financing, public-private partnerships (P3), and government loan guarantees (BIA, HUD, USDA) that can be used to fund infrastructure, transportation, multifamily housing, community services, health clinics and hospitals, schools, libraries, and renewable energy projects.
Andrew also has a robust state and local tax practice, regularly navigating the complex map of state and local taxes across the Mountain West (focusing on Arizona, Colorado, Montana, North Dakota, Utah, and Wyoming), including sales and use taxes, transaction privilege taxes, severance taxes, and Arizona’s speculative builders tax.
- Municipal Bonds: serving as bond counsel, tax counsel, disclosure counsel, underwriter’s counsel, source loan counsel, sponsor counsel, issuer’s counsel, or borrower’s counsel
- Special Districts: represents metropolitan districts, business improvement districts,- hospital districts, school districts, library districts, community development districts, industrial development districts, and urban renewal authorities
- Tax Credit Finance: working with project sponsors, qualified active low-income business (QALICBs), source lenders, leverage lenders, community development entities (CDEs), and tax credit equity investors
- Tribal Finance: counsel to lenders, including large financial institutions, regional banks, community banks, community development financial institutions (CDFIs), and native CDFIs