Amish Shah
USA Guide 2024
Band 4 : Tax
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About
Provided by Amish Shah
Practice Areas
Tax | Tax Controversy and Litigation | Corporate Tax | Oil and Gas Tax | Energy | Renewable Energy | Oil and Gas | Energy: Liquefied Natural Gas | Renewable and Alternative Energy Tax | Tax Credit Transactions | Carbon Capture, Use and Storage
Career
Amish Shah is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Shah focuses his practice on providing sophisticated and practical tax planning and tax controversy advice and representation to clients in the energy sector and to clients interested in achieving environmental, social and governance (ESG) goals through clean energy. Mr. Shah advises clients in other sectors, including financial services, manufacturing, technology and ecommerce.
In the energy sector, Mr. Shah advises clients with respect to production tax credits (PTCs) and investment tax credits (ITCs) for renewable power, alternative fuels, carbon capture, utilization and sequestration (CCUS), energy storage, hydrogen, biogas property, nuclear and other technologies incentivized through tax credits, including through the Inflation Reduction Act. He represents energy clients in seeking legislative and regulatory changes; in obtaining U.S. Department of the Treasury and IRS guidance, both public and private; in maximizing the value of tax credits, including though "begun construction" strategies; in project development, mergers and acquisitions (M&A), joint ventures and tax equity investments; and in tax controversy at the administrative, trial court and appellate levels. He also represents clients in the development of, and investment in, traditional energy projects.
Mr. Shah also regularly represents financial institutions in providing tax-related information to clients and others, on tax reporting questions, and with respect to Section 529 qualified tuition plan matters.
Mr. Shah began his career as a certified public accountant (CPA)/tax accountant at a Big 6 accounting firm. He utilizes his comprehensive experience, encompassing both tax planning and controversy, and his CPA experience to provide clients with knowledgeable and practical advice and representation.
Prior to joining Holland & Knight, Mr. Shah was tax attorney for a global law firm in its Washington, D.C., office.
Professional Memberships
National Asian Pacific American Bar Association (NAPABA), Founder and Past Chair; Tax Committee, Chair
American Bar Association (ABA), Section of Taxation, Energy and Environmental Taxes Committee, Past Chair
American College of Tax Counsel (ACTC), Fellow
District of Columbia Bar
Maryland State Bar Association
South Asian Bar Association of Washington, D.C. (SABA-DC), Former Director and Vice President
George Washington Environmental Lawyer Law Journal
Chambers Review
USA
Amish Shah regularly advises clients on domestic and international transactional concerns. He also handles tax disputes.
Strengths
Provided by Chambers
"Amish's client service and responsiveness are unmatched."
"He is skillful and articulate."
"Amish is our go-to for all things tax. He is particularly gifted in communicating meaning and bringing the law into the real world."
"Amish's client service and responsiveness are unmatched."
"He is skillful and articulate."
"Amish is our go-to for all things tax. He is particularly gifted in communicating meaning and bringing the law into the real world."
Articles, highlights and press releases
16 items provided by Holland & Knight LLP
IRS Proposes to Classify Basket Contracts as a Tax Avoidance Scheme
The U.S. Department of the Treasury and IRS on July 11, 2024, issued proposed regulations that would classify certain basket contract transactions as listed transactions.
IRS Targets Owners of Professional Sports Franchises Regarding Tax Reporting
The IRS recently announced a new enforcement campaign that targets and investigates sports industry partnerships reporting significant tax losses.
60-Day Clock Is Ticking on Prevailing Wage, Apprenticeship Requirements
President Joe Biden signed the Inflation Reduction Act (IRA) into law on Aug. 16, 2022. The massive legislative package revises policy on taxes, healthcare, agriculture and energy.
Eyes on Energy Tax Update: January 2023
Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax developments.
Treasury Department Releases Section 48C Guidance with Billions in Tax Credits Up for Grabs
Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in credits for qualifying advanced energy projects, $4 billion of which must be allocated to projects located in energy communities.1
Treasury Department, IRS Release Preliminary Low-Income Community Bonus Credit Guidance
Section 48 of the Internal Revenue Code provides an investment tax credit (ITC) for certain renewable projects, including solar and wind power projects, equal to 30 percent of the qualified investment in the project if prevailing wage and apprenticeship requirements are satisfied.
IRS Energy Community Bonus Guidance Provides Welcome Clarity
The Internal Revenue Service (IRS) released guidance regarding the energy community bonus credit under Sections 45, 48, 45Y and 48E.
Treasury Department, IRS Release Clean Vehicle Tax Guidance
Treasury Department, IRS Release Clean Vehicle Tax Guidance
Eyes on Energy Tax Update: First Quarter 2023
Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax developments.
Break Out Your Calculator: IRS Releases Domestic Content Bonus Credit Guidance
Following the release of energy community bonus credit and low-income community bonus credit guidance, the U.S. Department of the Treasury and IRS recently provided taxpayers with the domestic content bonus credit guidance.
IRS and Department of Energy Release Additional Section 48C Guidance
Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in allocable credits for qualifying advanced energy projects, $4 billion of which must be allocated to projects located in energy communities.
Treasury Department, IRS Release Low-Income Community Bonus Credit Proposed Rules
The U.S. Department of the Treasury and IRS on May 31, 2023, released a Notice of Proposed Rulemaking (NPRM) regarding the low-income community bonus credit under Section 48 of the Internal Revenue Code. The NPRM requests comments by June 30, 2023.
Treasury Department and IRS Release Direct Pay and Transferability Guidance
As part of the Inflation Reduction Act, certain taxpayers may elect for a direct payment in lieu of a tax credit.
IRS Issues Updated Energy Community Bonus Guidance
The IRS on June 15, 2023, updated its energy community bonus guidance by issuing Notice 2023-45 and Notice 2023-47. The IRS also recently issued energy community bonus guidance in Notice 2023-29.
IRS Releases 2023 Section 45 Production Tax Credit Amounts
The IRS on June 21, 2023, released 2023 production tax credit (PTC) amounts under Section 45 of the Internal Revenue Code.
Inflation Reduction Act: Answers to Key Questions on Direct Pay and Transferability
In this alert, the Holland & Knight Energy Tax Team answers many of the key questions on direct payment and transferability of tax credits as provided for under the IRA.
IRS Proposes to Classify Basket Contracts as a Tax Avoidance Scheme
The U.S. Department of the Treasury and IRS on July 11, 2024, issued proposed regulations that would classify certain basket contract transactions as listed transactions.
IRS Targets Owners of Professional Sports Franchises Regarding Tax Reporting
The IRS recently announced a new enforcement campaign that targets and investigates sports industry partnerships reporting significant tax losses.
60-Day Clock Is Ticking on Prevailing Wage, Apprenticeship Requirements
President Joe Biden signed the Inflation Reduction Act (IRA) into law on Aug. 16, 2022. The massive legislative package revises policy on taxes, healthcare, agriculture and energy.
Eyes on Energy Tax Update: January 2023
Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax developments.
Treasury Department Releases Section 48C Guidance with Billions in Tax Credits Up for Grabs
Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in credits for qualifying advanced energy projects, $4 billion of which must be allocated to projects located in energy communities.1
Treasury Department, IRS Release Preliminary Low-Income Community Bonus Credit Guidance
Section 48 of the Internal Revenue Code provides an investment tax credit (ITC) for certain renewable projects, including solar and wind power projects, equal to 30 percent of the qualified investment in the project if prevailing wage and apprenticeship requirements are satisfied.
IRS Energy Community Bonus Guidance Provides Welcome Clarity
The Internal Revenue Service (IRS) released guidance regarding the energy community bonus credit under Sections 45, 48, 45Y and 48E.
Treasury Department, IRS Release Clean Vehicle Tax Guidance
Treasury Department, IRS Release Clean Vehicle Tax Guidance
Eyes on Energy Tax Update: First Quarter 2023
Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax developments.
Break Out Your Calculator: IRS Releases Domestic Content Bonus Credit Guidance
Following the release of energy community bonus credit and low-income community bonus credit guidance, the U.S. Department of the Treasury and IRS recently provided taxpayers with the domestic content bonus credit guidance.
IRS and Department of Energy Release Additional Section 48C Guidance
Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in allocable credits for qualifying advanced energy projects, $4 billion of which must be allocated to projects located in energy communities.
Treasury Department, IRS Release Low-Income Community Bonus Credit Proposed Rules
The U.S. Department of the Treasury and IRS on May 31, 2023, released a Notice of Proposed Rulemaking (NPRM) regarding the low-income community bonus credit under Section 48 of the Internal Revenue Code. The NPRM requests comments by June 30, 2023.
Treasury Department and IRS Release Direct Pay and Transferability Guidance
As part of the Inflation Reduction Act, certain taxpayers may elect for a direct payment in lieu of a tax credit.
IRS Issues Updated Energy Community Bonus Guidance
The IRS on June 15, 2023, updated its energy community bonus guidance by issuing Notice 2023-45 and Notice 2023-47. The IRS also recently issued energy community bonus guidance in Notice 2023-29.
IRS Releases 2023 Section 45 Production Tax Credit Amounts
The IRS on June 21, 2023, released 2023 production tax credit (PTC) amounts under Section 45 of the Internal Revenue Code.
Inflation Reduction Act: Answers to Key Questions on Direct Pay and Transferability
In this alert, the Holland & Knight Energy Tax Team answers many of the key questions on direct payment and transferability of tax credits as provided for under the IRA.
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