Roger D Aksamit
USA Guide 2024
Band 4 : Tax
Band 4
About
Provided by Roger D Aksamit
Practice Areas
Tax | Corporate Tax | Energy | Renewable Energy | Solar Energy | Tax - 1031 Exchanges | State and Local Tax | Oil and Gas Tax | Partnership Tax | Oil and Gas | Carbon Capture, Use and Storage| Environmental, Social and Governance (ESG) | Opportunity Zones | Tax Insurance Policy Underwriting | Representations and Warranties Insurance| Renewable and Alternative Energy Tax
Career
Roger Aksamit is a tax and energy attorney in Holland &Knight's Houston office, where he focuses his practice on energy, natural resources, real estate and private equity taxation. He has significant experience counseling public, private equity and closely held clients in both upstream and renewable energy project planning and development, mergers and acquisitions, financing and joint venture transactions, as well as all other aspects of transactional tax matters and planning. Mr. Aksamit is Board Certified in Tax Law by the Texas Board of Legal Specialization.
Professional Memberships
Board Certified in Tax Law by the Texas Board of Legal Specialization; American College of Trust and Estate Counsel; American and Houston Bar Associations; American and Houston Bar Foundations; The Priory in the USA of the Order of St John, Officer; Executives Association of Houston; Alley Theatre, Board of Directors; UT McDonald Observatory, Board of Visitors; The Kalahari Children's Home Foundation, Board Member; Hermann Park Conservancy; Houston Asia Society.
Personal
SMU Dedman School of Law(LLM, 1987); University of Texas School of Law(JD, 1978); Southern Methodist University (BBA, with honors, 1975).
Chambers Review
USA
Roger Aksamit is noted for his skill in acting on tax issues in connection with transactions in the oil and gas space.
Strengths
Provided by Chambers
"He is incredibly knowledgeable, extremely helpful, always responsive and happy to talk through things until I fully understand."
"He is incredibly knowledgeable, extremely helpful, always responsive and happy to talk through things until I fully understand."
Articles, highlights and press releases
14 items provided by Holland & Knight LLP
Notice 2023-7: First Peek at Corporate AMT Guidance
As promised, the U.S. Department of the Treasury (Treasury Department) and IRS on Dec. 27, 2022, issued guidance regarding the new corporate alternative minimum tax (CAMT) enacted as part of the Inflation Reduction Act (IRA).
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.
Notice 2023-7: First Peek at Corporate AMT Guidance
As promised, the U.S. Department of the Treasury (Treasury Department) and IRS on Dec. 27, 2022, issued guidance regarding the new corporate alternative minimum tax (CAMT) enacted as part of the Inflation Reduction Act (IRA).
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.