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Brian Americus
Washington National Tax | Leader – Credits & Incentives Group
Managing Principal | Deloitte Tax LLP
Brian’s tax work focuses on complex federal credits and incentives issues and typically involves structuring project finance transactions, providing due diligence on credit eligibility, drafting tax opinions and technical memoranda, and assisting clients in interacting with the government on private letter rulings and the development of formal guidance for renewable energy tax credits, carbon capture credits, American Recovery and Reinvestment Act section 1603 cash grants, oil and gas tax credits, research credits, and various other incentives.
Brian previously worked for the Internal Revenue Service (IRS) National Office in its energy and natural resources branch. While at the IRS, Brian specialized in the production tax credit, investment tax credit, and ARRA section 1603 grant program, writing published guidance, private letter rulings, and assisting both taxpayers and IRS examiners with issues relating to renewable energy, energy storage, electric vehicles, research credit activities, and various incentives for oil, gas, and mining.
Brian is a frequent speaker at conferences organized by Deloitte, American Bar Association Tax Section, Tax Executives Institute, and various energy industry organizations. He has published articles in Tax Notes, Taxes–The Tax Magazine, and The Tax Adviser.
Brian holds a BBA from Emory University, a JD from University of Pittsburgh School of Law, and an LLM in taxation from Georgetown University Law Center.