James O. Lang

• Qualified Opportunity Zone Funds
  • 4 Multi-asset Qualified Opportunity Zone Funds of $500,000,000 - $1,000,000,000
  • 12 Multi-asset Qualified Opportunity Zone Funds of $100,000,000 to $500,000,000
  • 6 Single Qualified Opportunity Zone Funds of $20,000,000 to $100,000,00
  • At least 12 Captive O-Funds
• Representation for the largest Qualified Opportunity Zone Fund mergers in the program’s nascent history. The mergers consolidated more than 20 funds representing the largest consolidated Qualified Opportunity Fund in the market. The consolidated Funds hold more than $939 million of invested capital.
• Representation for what is planned to be the development of the world’s largest carbon capture and storage project. This approximately $4 billion project will link dozens of carbon dioxide emission sources, primarily biorefineries from across the Midwestern United States to permanent geologic storage sites. This project will include carbon capture operations, CO₂ pipelines extending over 2,000 miles, the largest pipeline project in the U.S. in over 50 years, and permanent geological sequestration.
• New Markets Tax Credits transaction for a non-profit’s a new $6.5 million facility
• New Markets Tax Credits transaction to support the capital campaign to build a non-profit’s new educational facility
• Representation of a municipality for in a $16 million New Markets Tax Credits transaction for the development of a multi-modal facility supporting revitalization
• Representation of marine service contractor in a $8.25 million New Markets Tax Credits transaction for business and workforce expansion
• Representation of a food processor in a $13.3 million New Markets Tax Credits transaction for a Clean Energy Plant investment. A second phase $13.5 million New Markets Tax Credits transaction expanded the clean energy plant.
• Representation of food processor in a $4.85 million New Markets Tax Credits transaction for a Clean Energy Plant improvement
• Representation of a real estate developer for a $20 million New Markets Tax Credits transaction for a redevelopment project of a mixed-use facility which includes 16 walk-up vendors, two restaurants, a rooftop bar, event space, and theater in an economically challenged area
• Representation of real estate developer in connection with a $19 million New Markets Tax Credits transaction to develop and construct an adaptive reuse of a historic building in a low-income community
• Representation of a financial institution in a solar investment tax credit transaction
• Representation of a laboratory in a $34 million New Markets Tax Credits transaction for the development and equipping of its new pharmaceutical manufacturing plant in Puerto Rico
• Representation of an agricultural and heavy-duty equipment manufacturer in Nebraska in a $10.7M New Markets Tax Credits transaction
• Representation of a $15.3 million New Markets Tax Credits deal to construct, rehabilitate, and install various projects in a hospital
• Tax and corporate counsel for Florida New Markets Tax Credits Alliance°
• Tax credit investment counsel for community banks (historic rehabilitation, renewable energy, and new markets tax credits)°
• Tax opinion counsel for affordable housing project development
• Tax credit investment counsel for an insurance company
• Incentive and tax credits counsel to a repatriated commercial air conditioning company°
• Tax credits counsel for a national healthy foods alternative meat producer°
• New markets tax credits counsel for rebuilding a federally qualified health center in Northwest Florida°
• New markets tax credits counsel for a Central Florida minority-owned high technology company headquarters development°
• Development of a headquarters facility for one of Florida’s largest home insurance companies°
• Historic and new markets tax credits counsel for a four-phase urban revitalization project in Tampa Heights, including innovative collaborative hub office space, healthy foods facility, and healthcare space°
• Historic tax credits counsel for the rehabilitation of a historic marine industry facility
• Special tax, new markets tax credits, and renewable energy investment tax credits counsel for a $175 million ethanol production plant°
• Special tax and new markets counsel for a nationwide food processing and manufacturing company completing or structuring four federal new markets tax credits transactions and one renewable energy investment tax credits transaction°
• Special tax and new markets tax credits counsel for expansion of a citrus packing facility utilizing Florida's new markets development program credits and federal new markets tax credits° 
• Special tax and new markets tax credits counsel for the operating expansion of one of South Florida’s largest building supply firms°
• Special tax and new markets tax credits counsel to a statewide network of hurricane emergency response building contractors and Florida’s largest home rehabilitation company°
• Special tax and new markets co-counsel for expansion of a ship repair facility in the Port of Tampa utilizing Florida new markets development program credits°
• Special tax and new markets co-counsel for expansion and improvement to one of Florida’s leading sports arenas utilizing Florida new markets development program credits°
• Special tax and new markets counsel to a widely recognized charitable organization in its rehabilitation of an early childhood center utilizing both federal new markets tax credits and Florida new markets development program credits°
• Special tax and new markets counsel to several cultural centers in their capital expansions and strengthening of operating funds through Florida new markets development program credits°
• Incentive and project finance counsel for a $77 million aluminum manufacturing facility utilizing Florida and federal new markets tax credits°
• Special tax, historic rehabilitation tax credits, and new markets counsel for a renovation of a historic office building complex for modern, revitalized economic use°
• Special tax and new markets tax credits counsel for a $13.5 million healthcare and healthy foods retail plaza°
• Special tax and new markets tax credits counsel for a catalytic $18 million market and gathering hall with healthy food choices, support of local entrepreneurial efforts, and significant job creation°
• State tax credit council to approximately $20 million not-for-profit elder and child care facility°

°The above representations were handled by Mr. Lang prior to his joining Greenberg Traurig, P.A.

• Listed, The Best Lawyers in America, Tax Law, 2023-2024
• Selected, Opportunity Zone Magazine, “Top 25 OZ Attorneys,” 2021
• Listed, The Legal 500 United States, Tax - US Taxes: Non-Contentious, 2021 and 2023     
• Listed, Tampa Bay Business Journal, "40 Under 40," 2020
• Selected, Opportunity Zone Magazine, "Top 25 OZ Influencer," Ranked #11 – second attorney in ranking, 2020
• Selected, Daily Business Review, "Florida Trailblazers," 2019 
• Team Member, a Law360 "Florida Powerhouse," 2018 
• Selected, ABA “On the Rise – Top 40 Young Lawyers,” 2018
• NAIOP Tampa Bay Chapter, "Best Urban/Infill Project: Armature Works," 2018

• Chair, Tampa Bay Economic Development Council, International Committee, 2017-2018
• Member, Board of Directors, Junior Achievement of Tampa Bay
• Member, American Bar Association
• Lead Advisor, Florida New Markets Tax Credits Alliance Legislative Action Committee
• Chairman, Legislative Drafting Committee for a Revised Florida New Markets Development Program Act, Florida New Markets Tax Credits Alliance
• Member, Hillsborough County Bar Association
• Advisor, Sunshine State Low-Income Community Advocacy Coalition, Inc.
• Advisor, The Black Farmers Rural Funding Initiative, Inc.
• Advisor, The Young Men’s Christian Association of Greater St. Petersburg, Florida
• Member, University Club of Tampa
• Member, Florida Blue Key
• Member, Kiwanis Club, Tampa
• Alumnus, Florida Alpha Omega Chapter of Alpha Tau Omega Fraternity, University of Florida