Anne Levin-Nussbaum, a federal income tax lawyer for more than 25 years, focuses her practice on transactions involving the development, financing, sales, and acquisitions of renewable energy projects. She advises her clients on energy tax credits, depreciation and other tax incentives for clean energy transition and alternative energy production. Anne has extensive experience representing tax equity investors and developers in structuring, negotiating and closing flip partnership, sale leaseback and tax credit sale transactions involving clean energy projects, such as solar, storage, wind, biogas and geothermal.  Anne regularly provides tax opinions to clients on qualification for the legacy and clean electricity ITC and PTC, including consideration of FEOC, start of construction and bonus credits for domestic content, energy communities and low income communities.

Her practice also includes representing buyers and sellers in M&A transactions, providing tax opinions and structuring advise to sponsors and tax equity, advising tax credit insurers and policyholders, and reviewing PPAs, EPCs, safe harbor supply contracts, leases, tax appraisals, financial models and more.

Anne frequently writes and speaks on the broad range of clean energy tax credits and deductions available through the One Big Beautiful Bill Act and Inflation Reduction Act, including subsequent guidance issued by the Treasury and the IRS.