Tori Roessler focuses her practice on federal and state tax issues arising in representing financial institutions, developers, utilities, and other participants in energy, project finance, and leveraged lease transactions. Tori routinely advises clients on renewable energy projects, including solar, wind, and storage projects. She is familiar with current tax equity structures in use in the market, with an emphasis on partnership flip and inverted lease transactions, and advises on utility, commercial, and residential projects.
Tori is familiar with various federal and state tax incentives, including the investment tax credit (ITC) and production tax credit (PTC) and tax incentives related to energy transition projects and investments, such as Section 45Q carbon capture and sequestration credits. Additionally, she regularly helps clients qualify for such federal tax incentives and implement transaction structures that maximize the value of those incentives.
Tori routinely advises clients on the significant changes brought about under the Inflation Reduction Act, including the satisfying start of construction requirements, and obtaining new additional tax credits for satisfying domestic content requirements or locating renewable energy projects in energy or low-income communities. She also is well-versed in the rules and regulations surrounding transferability and direct pay options for renewable energy tax credits, as provided in the Inflation Reduction Act.
