Christopher M. Calpin

Chris represents clients in a variety of investment tax credit and production tax credit transactions involving utility-scale and rooftop solar, wind, renewable natural gas, battery energy storage facilities and other renewable energy technologies, as well as the transfer and sale of tax credits under Section 6418. In addition, Chris advises various state, county and municipal governmental entities and tax-exempt entities with respect to direct-pay incentives for renewable energy tax credits under Section 6417. He also represents investors, developers and community development entities in connection with low-income housing tax credit and new markets tax credit transactions.

He has been actively involved in the tax policy aspects of the Inflation Reduction Act (IRA), One Big Beautiful Bill Act (OBBBA) and related Treasury Regulations and guidance, and he has extensive experience in advising clients on critical tax and compliance considerations related to the foreign entity of concern and prohibited foreign entity provisions introduced in the IRA and OBBBA.