Wingate Law’s Tax Credit Practice combines technical knowledge with the responsiveness and accessibility of a boutique firm. We guide investors, developers, lenders, and business owners through the strategic use of tax credit incentives to achieve both commercial and community development goals.

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It's crucial to engage knowledgeable legal counsel early in the development process to fully understand the eligibility requirements, application procedures, and compliance obligations associated with tax credits. By leveraging these incentives effectively, we can help you minimize your tax burden and maximize the success of your development endeavors.​

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• Our attorneys have extensive experience with Federal and State Historic Rehabilitation Tax Credits (HTCs), assisting with every stage of the transaction, from project qualification with the State Historic Preservation Office (SHPO) to entity structuring, financial modeling, investor negotiations, and post-recapture exit strategies. We also help clients apply for, secure, and monetize HTCs to optimize project returns.​

• We offer comprehensive support for Low-Income Housing Tax Credit (LIHTC) transactions, including site selection strategy, application planning, coordination with housing finance agencies, and structuring compliant investor partnerships. We assist with ongoing compliance and recertification requirements to help sponsors maintain program eligibility and investor confidence over the 15-year compliance period.

• We regularly advise on Investment Tax Credit (ITC) transactions under IRC § 48, with a particular focus on renewable solar projects. Our work includes entity structuring, developer-sponsor alignment, safe harbor qualification, and monetization strategies through tax equity investment or sale-leaseback structures. We help ensure that clients remain compliant with prevailing wage, apprenticeship, and other bonus credit requirements introduced under recent federal legislation.

• In addition to HTCs, LIHTCs, and ITCs, we advise on the New Markets Tax Credit (NMTC) program, the sale of Georgia film tax credits, and support clients in leveraging other incentive programs such as property tax abatements, tax increment financing (TIF/TAD), and state and local development grants.​​

 

At Wingate Law, we provide customized, practical solutions—not cookie-cutter advice. Our experience and market knowledge allow us to move quickly, meet tight deadlines, and structure transactions that reflect the latest industry trends, owner returns, and investor expectations.​