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Braxton T. Roam focuses his practice on energy project finance and taxation. Braxton advises tax equity investors, lenders, developers, and sponsors in the renewable energy space—particularly those relating to wind, solar, biomass, and other emerging technologies—with structuring and closing transactions that rely on federal and state tax incentives. His experience includes matters involving Internal Revenue Code section 48 Investment Tax Credits (ITC), section 45 Production Tax Credits (PTC), section 45Q Carbon Oxide Sequestration Credits, section 1400Z Qualified Opportunity Zones, and the section 1603 Treasury Grant Program under the American Recovery and Reinvestment Act of 2009, among other federal and state tax incentives.

Concentrations

  • Taxation
  • Energy project finance

Capabilities

Experience

  • New York Mergers & Acquisitions Tax, PricewaterhouseCoopers LLP
  • Washington National Tax (WNT) Federal Tax Credits and Incentives, Deloitte Tax LLP

Recognition & Leadership

  • Member, American Bar Association
  • Member, Bar Association of the District of Columbia
  • Volunteer, Donate Life

Credentials

Education
  • LL.M., Taxation, New York University School of Law
  • J.D., University of Minnesota Law School
    • Student Director, Federal Tax Clinic
    • Member, Minnesota Journal of International Law
    • Member, Maynard Pirsig Moot Court
  • B.A., with honors, University of California at Irvine
Admissions
  • District of Columbia