“[O]ne of the leading tax attorneys in the country. [He is] ‘smart, business savvy, and incredibly devoted to his clients.’”
LMG Cleantech and Renewable Energy 2013

Overview

Jeffrey G. Davis is a partner in the Tax Transactions & Consulting group in Mayer Brown’s Washington DC office and is a co-head of the firm’s Renewable Energy group. Jeff represents major corporations, financial institutions and private equity funds on a wide range of US federal income tax matters. His practice focuses on partnership tax, tax credits and other incentives, and project finance and development.

In particular, Jeff advises equity investors, lenders, developers, equipment suppliers and utilities in electric energy projects involving all major renewable resources, including wind, solar, geothermal, hydroelectric, biomass and refined coal. He regularly advises clients on a variety of tax-related issues regarding the development, structuring, financing, and acquisition and/or disposition of renewable energy projects. He has significant experience with the qualification for and monetization of tax credits (including those provided under IRC sections 45 and 48) and other tax benefits associated with renewable energy projects, as well as section 1603 Treasury grants in lieu of tax credits. Jeff has represented investors and sponsors in dozens of “tax equity” financings using the “partnership flip” structure (also known as PAPS), including levered and unlevered transactions, as well as those involving pay-as-you-go (PAYGO) payments and Industrial Revenue Bonds. Jeff also has significant experience with the new markets tax credit (NMTC) under IRC section 45D, the nonconventional source fuel credit under IRC section 45K, the energy efficient appliance credit under IRC section 45M, and the energy efficient commercial building deduction under IRC section 179D.

In addition, Jeff represents clients in matters before the US Department of the Treasury and the Internal Revenue Service, including assisting with applications for private letter rulings, requests for published guidance and applications for Section 1603 Treasury grants in lieu of tax credits. He frequently speaks at conferences on tax credits and other tax incentives and has served as an adjunct professor in the graduate tax program at Georgetown University Law Center.

In December 2017, Washingtonian Magazine named Jeff a 2017 Top Lawyer (Tax). In 2013, LMG Cleantech and Renewable Energy named Jeff one of the CleanTech 100, which “consists of the top 100 clean technology and renewable energy lawyers practicing in the industry today. These practitioners were recommended by their colleagues consistently as reputable and effective attorneys who are constantly involved with the industry.” He is described in The Legal 500 United States (2013) as “’knowledgeable’” and “‘always up to date’ with the latest developments.”

Prior to joining Mayer Brown in 2009, Jeff was a partner at a boutique tax and capital markets firm in Washington DC.

Spoken Languages

  • English

Education

Georgetown University Law Center, LLM in Taxation, with distinction

Pepperdine University School of Law, JD, summa cum laude, Articles Editor, Pepperdine Law Review, 1992-1994

Lipscomb University, BA, summa cum laude

Admissions

  • District of Columbia

Court

  • US Supreme Court
  • US Tax Court
  • US Court of Appeals for the Sixth Circuit

Memberships

  • Member, The Fellows of the American Bar Foundation
  • Member, Mayer Brown Pro Bono Committee, Washington DC Office
  • Opportunity International, Board of Governors
  • Pepperdine University School of Law, Board of Advisors
  • The District of Columbia Bar, Taxation Community
  • American Bar Association, Taxation Section
  • Adjunct Professor, Georgetown University Law Center, 2004-2007