
Overview
Laura focuses her practice on tax equity financing of renewable energy projects, including solar, wind and biomass facilities. With over 20 years of experience, Laura has a keen ability to navigate the tax code and provide her clients with a forward-thinking approach to their business needs. She brings insightful and practical advice to clients on transactions involving tax incentives including the Investment Tax Credit (ITC) and Production Tax Credit (PTC) for the development, financing, purchase and sale of renewable energy projects.
Laura has deep-rooted relationships throughout the renewable energy industry and “knows most of the players in the solar space so she can give insights into trends in the sector” (Chambers Global, 2016)
Additionally, Laura is well-versed in the Opportunity Zone program and is currently helping several clients through the process of structuring and investing in qualified properties and vehicles.
She is highly regarded as a leader in the field, often serving as a moderator, panelist and speaker at industry conferences and seminars around the country. Laura is on the Board of Directors for the Solar Energy Industries Association (SEIA) where she serves as Vice Chairman of the Solar Services & Consumers Division. She also serves on the Board of Managers for the Solar Energy Trade Shows (SETS), the company behind Solar Power International, North America’s largest solar industry show.
Experience
- Represented buyers and sellers of energy tax credits (ITC and PTC) in various tax credit transactions
- Represented numerous clients in transactions involving section 45 tax credits for the production of electricity from renewable resources, including the purchase and sale of wind, open-loop biomass, landfill gas, geothermal and refined coal facilities, and the structuring of commercial arrangements for the operation of the facilities.
- Represented numerous clients in transactions involving section 48 tax credits for solar projects.
- Represents clients in qualifying for Section 1603 Treasury grants and other incentives available for renewable energy projects under the American Recovery and Reinvestment Act of 2009. Submitted comments to Treasury and IRS on behalf of the solar industry on application of the Treasury grant program to solar transactions.
- Represented clients in connection with section 48A and 48B tax credit allocation applications for IGCC and other gasification projects.
- Represented five of the world’s leading solar equipment manufacturers in connection with their successful applications to the Department of Energy and the Internal Revenue Service for an allocation of Section 48C manufacturing investment tax credits.
- Represented numerous clients in transactions involving section 29 tax credits for the production of nonconventional fuels, including the purchase and sale of synthetic fuel, coke and coke gas, and landfill gas facilities, and the structuring of commercial arrangements for the relocation and operation of the facilities.
- Obtained numerous private letter rulings on various synthetic fuel and refined coal transactions.
- Represented numerous clients in connection with audits of section 29 tax credit facilities.
- Represented clients in federal legislative matters and congressional investigations regarding section 29 tax credits and other energy tax incentives.
Accolades
Honors & Recognitions
- Recognized as a Leader in Projects: Renewables & Alternative Energy, USA, Chambers Global, 2013-2025
- Recommended for Energy: Renewable/Alternative Power (2013-2014, 2020-2021, 2023-2024), Energy Transactions: Electric Power (2024), Project Finance (2019, 2021-2022, 2024) and US Taxes: Non-Contentious (2024), Legal 500 United States
- Recognized as a Leader in Projects: Renewables & Alternative Energy, USA-Nationwide, Chambers USA, 2011-2024
- Selected as a Best Lawyer for Tax Law, Virginia, The Best Lawyers in America, 2015-2024
- 2013 Energy & Projects “Lawyer of the Year” by Chambers USA Women in Law Awards
- “Up and Coming,” Projects: Renewable and Alternative Energy, Chambers USA, 2010
- Named among the Legal Elite for Taxes/Estates/Trusts, Virginia Business, 2004-2006
- “Virginia Rising Stars,” Richmond magazine, 2007-2009
Affiliations
Professional
- Board of Directors, Solar Energy Industries Association, Vice Chairman, Solar Services & Consumers Division
- Member, Virginia Bar Association
- Member, Tax Section, American Bar Association
Insights
Legal Updates
- 20 Minute ReadJune 21, 2023Legal Update
- 22 Minute ReadJune 16, 2023Legal Update
- 4 Minute ReadSeptember 7, 2022Legal Update
- 1 Minute ReadJune 30, 2021Legal Update
- 11 Minute ReadJanuary 14, 2021Legal Update
- May 28, 2020Legal Update
- June 24, 2019Legal Update
- April 2019Legal Update
- October 24, 2018Legal Update
- July 31, 2018Legal Update
- July 27, 2018Legal Update
- June 25, 2018Legal Update
- February 13, 2018Legal Update
- January 16, 2018Legal Update
- May 3, 2017Legal Update
- March 28, 2017Legal Update
- December 15, 2016Legal UpdateIRS Issues Updated Guidance on Beginning of Construction Requirements Under Sections 45 and 48 of the Internal Revenue Code
- November 1, 2016Legal Update
- May 6, 2016Legal Update
- November 16, 2015Legal Update
- March 11, 2015Legal Update
- January 20, 2015Legal Update
- August 15, 2014Legal Update
- August 11, 2014Legal UpdateInternal Revenue Service Issues Clarification and Modification of Beginning of Construction Rules for Purposes of the Production Tax Credit (and Investment Tax Credit in Lieu of Production Tax Credit)
- July 22, 2014Legal Update
- September 23, 2013Legal Update
- April 16, 2013Legal Update
- January 25, 2013Legal Update
- January 2, 2013Legal Update
- March 14, 2012Legal Update
- September 12, 2011Legal Update
- July 1, 2011Legal Update
- December 17, 2010Legal Update
- December 10, 2010Legal Update
- 10/19/10Legal Update
- September 24, 2010Legal Update
- September 17, 2010Legal Update
- June 28, 2010Legal Update
- April 1, 2010Legal Update
- April 1, 2010Legal Update
- January 21, 2010Legal Update
- January 15, 2010Legal Update
- January 12, 2010Legal Update
- December 4, 2009Legal Update
- November 6, 2009Legal Update
- October 28, 2009Legal Update
- September 22, 2009Legal Update
- August 14, 2009Legal Update
- July 31, 2009Legal Update
- July 9, 2009Legal Update
- June 8, 2009Legal Update
- February 17, 2009Legal Update
- February 13, 2009Legal Update
- February 10, 2009Legal Update
- January 30, 2009Legal UpdateBond Provisions in Senate Finance Version of Stimulus Resemble House Bill and Expand Manufacturing Bonds
- January 29, 2009Legal Update
- January 29, 2009Legal Update
- January 22, 2009Legal Update
- January 22, 2009Legal Update
- January 20, 2009Legal Update
- November 6, 2008Legal Update
- October 3, 2008Legal Update
- September 26, 2008Legal Update
- September 24, 2008Legal Update
- August 27, 2008Legal Update
- August 5, 2008Legal Update
- August 4, 2008Legal Update
- June 26, 2008Legal Update
- May 23, 2008Legal Update
- May 20, 2008Legal Update
- May 19, 2008Legal Update
- April 30, 2008Legal Update
- February 15, 2008Legal Update
- February 15, 2008Legal Update
- February 11, 2008Legal Update
- February 1, 2008Legal Update
Events & Speaking Engagements
- September 19, 2023Event
- June 3, 2019Event
- March 1, 2019Event
- March 1, 2018EventModerator
- March 2017EventPanelistStructuring a Successful ITC Investment from an Investor’s Perspective, Solar Power Finance & Investment Summit
- December 2016EventModeratorCurrent Finance & Tax Developments, SEIA Finance and Tax Seminar
- 2015EventModeratorState of the Tax Equity Market, Solar Power International
- 2014EventModeratorTax Equity 2.0 – Current Tax Equity Market & Trends, Solar Power International
- July 2013EventPanelistFinance Hot Topics: Fact or Fiction?, SEIA Finance and Tax Seminar
- May 2013EventPanelistSolar Energy: Growth, Change and Opportunity in an Evolving Market, CohnReznick Solar Energy Seminar
- February 2013EventModerator1603 Treasury Grant Program Update with Ellen Neubauer, SEIA Finance and Tax Seminar
- February 2013EventSpeakerEnticing New Investors to the Solar Industry, PV America 2013
- September 2012EventSpeakerTop Ten Tax Mistakes that Make Your PPA Unfinanceable, Solar Power International 2012
- July 2012EventSpeakerTop Ten Tax Mistakes in a Solar Transaction, SEIA Finance and Tax Seminar
- May 2012EventPanelistSolar Markets: Maximizing Returns and Opportunities in a Changing Landscape, Reznick Group Solar Seminar
- March 2012EventSpeakerThird-Party Financing: Power Purchase Agreements for Commercial Systems, PV America West 2012
- January 2012EventSpeakerTax Credits, Treasury Grants and Other Tax Incentives for Landfill Gas and Waste-to-Energy Projects, 15th Annual Landfill Methane Outreach Program Conference and Project Expo
- October 2011EventPanelistFinancing Commercial Systems, Solar Power International 2011
- August 2011EventSpeakerTax Credits, Treasury Grants and Other Tax Incentives for Landfill Gas and Waste-to-Energy Projects, SWANA WASTECON 2011
- July 2011EventModeratorTreasury Grant Bridge Financing, SEIA Finance and Tax Seminar
- June 2011EventPanelistGovernment Financing Options, Distributed Solar East 2011
- April 2011EventSpeakerHow to Talk Tax to Your Customers, PV America 2011
- April 2011EventModeratorGeneral Session – Financing Solar Projects, PV America 2011
- February 2011EventSpeakerTax-Related Financing Options for Large-Scale Solar Projects, EUCI – Meeting RPS Through Large-Scale PV
- October 2010EventSpeakerIntro to Third-Party Ownership, Solar Power International
- July 2010EventSpeakerIndustry Perspectives on the Federal Solar Program, Intersolar NA
- May 2010EventSpeakerHot Topics in Renewable Energy, ABA Section of Taxation Meeting
- February 15, 2010EventSpeakerNavigating the US Tax Code: What Every Utility Should Know, EUCI - Photovoltaic Projects for Utilities
- February 2010EventPanelistUpdate on the Treasury Grant Program and Manufacturing Tax Credit, Solar Energy Industries Association webinar
- February 1, 2010EventPanelistRenewable Energy Dealmaking in 2010: Insight from Industry Leaders, ACORE Renewable Energy Technology Conference and Exhibition
- October 2009EventSpeakerTop 15 Tax Mistakes in a Solar Transaction, Solar Energy Industries Association webinar
- October 12, 2009EventSpeakerFunding Opportunities in Virginia, Commonwealth of Virginia Energy Symposium
- October 2009EventPanelistThe Recovery Act and Your Solar Business, Solar Power International
- September 15, 2009EventSpeakerSolar Power Purchase Agreements - Commercial and Tax Risks, Infocast Utility-Scale Solar Conference
- September 10, 2009EventSpeakerHow to Calculate Your ITC/Treasury Grant Basis, Solar Energy Industries Association webinar
- September 2009EventSpeakerUpdate on Guidance on Renewable Energy Issues, ABA 2009 Joint Fall CLE Meeting
- September 5, 2009EventSpeakerPublic and Private Municipal Financing of Renewable Energy Projects and Green Expenditures, ABA Tax Section Teleconference
- August 1, 2009EventSpeakerTax Credits, Treasury Grants, and Other Tax Incentives for Landfill Gas and Waste-to-Energy Projects, Solid Waste Association of North America (Quad State 2009)
- June 2009EventSpeaker/ModeratorIf You Build It - The Tax Credits Will Come - The Manufacturing Investment Tax Credit, PV America Solar Conference
- March 2009EventModeratorThe Residential Solar Market: The New Frontier?, Infocast Solar Power Finance & Investment Summit
- January 2009EventSpeakerLandfill Gas Provisions in the Stabilization Act, 12th Annual Landfill Methane Outreach Program Conference and Project Expo
- November 1, 2008EventSpeakerSolar Power Purchase Agreements - Commercial and Tax Risks, Infocast Utility Scale Solar Finance & Investment Summit
- October 1, 2008EventSpeakerTax Proposals to Increase Investment in Solar Projects, Solar Energy Industries Association (SEIA) Solar Summit
- July 2, 2008EventSpeakerSection 48 Investment Tax Credits for Solar Projects - Avoiding the Top Thirteen Tax Mistakes, Infocast Solar Power Project Development & Finance Tutorial
- June 15, 2008EventSpeakerRenewable Energy Tax Credits, Edison Electric Institute (EEI), Taxation Committee Meeting
- January 2008EventSpeakerStatus of Federal Energy Policy Legislation, 11th Annual Landfill Methane Outreach Program Conference and Project Expo
Publications
- Spring 2024Newsletter
- October 23, 2023Publication
- January 2020Publication
- October 2019Publication
- October/November 2019Publication
- April 2019Publication
- October 2018Publication
- October 2017Publication
- June 28, 2017Publication
- October 2014Publication
- October 2014Publication
- February 2009PublicationCo-authorRenewable Energy Leasing Opportunities: Solar and Beyond, LJN's Equipment Leasing Newsletter
- October 2008Publication
- October 24, 2007Publication
News
- 4 Minute ReadFebruary 13, 2025News
- 17 Minute ReadNews
- 1 Minute ReadNews
- 7 Minute ReadJune 12, 2024News
- 6 Minute ReadJune 6, 2024News
- 18 Minute ReadAugust 21, 2023News
- 7 Minute ReadJune 8, 2023News
- 6 Minute ReadJune 1, 2023News
- 1 Minute ReadMarch 17, 2023News
- 4 Minute ReadFebruary 16, 2023News
- 2 Minute ReadOctober 20, 2022News
- 16 Minute ReadAugust 18, 2022News
- 6 Minute ReadJune 9, 2022News
- 6 Minute ReadJune 1, 2022News
- 4 Minute ReadFebruary 18, 2022News
- 13 Minute ReadAugust 24, 2021News
- 6 Minute ReadJune 10, 2021News
- 6 Minute ReadMay 25, 2021News
- 3 Minute ReadFebruary 18, 2021News
- 5 Minute ReadApril 27, 2020News
- 3 Minute ReadFebruary 18, 2020News
- 1 Minute ReadSeptember 6, 2019News
- 8 Minute ReadAugust 15, 2019News
- 6 Minute ReadJune 6, 2019News
- 4 Minute ReadApril 25, 2019News
- 2 Minute ReadFebruary 26, 2019News
- December 12, 2018News
- 8 Minute ReadAugust 15, 2018News
- 4 Minute ReadMay 16, 2018News
- 2 Minute ReadMarch 5, 2018News
- 1 Minute ReadJune 12, 2017News
- 2 Minute ReadApril 7, 2017News
- 2 Minute ReadJune 3, 2016News
- February 17, 2016News
- 2 Minute ReadMay 27, 2015News
- 2 Minute ReadMay 27, 2014News
- 2 Minute ReadMarch 31, 2014News
- 2 Minute ReadJune 24, 2013News
- 2 Minute ReadMarch 25, 2013News
- 2 Minute ReadFebruary 1, 2013News
- 3 Minute ReadJune 7, 2012News
- 3 Minute ReadMay 9, 2012News
- 2 Minute ReadOctober 24, 2011News
- 2 Minute ReadJune 14, 2011News
- 1 Minute ReadJanuary 14, 2011Media Mention
- 2 Minute ReadJune 16, 2010News
- 1 Minute ReadOctober 22, 2009News
- October 2009News
- September 30, 2009News
JD, Georgetown University Law Center, 1998
BA, Foreign Affairs, University of Virginia, 1991
Virginia