“‘[V]ery diligent and experienced’ in the renewables sector . . . [and] known for his expertise in tax equity matters”
Chambers USA 2019

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. He advises clients on a wide range of US federal income tax matters, with an emphasis on project finance, development and energy transactions.

Jeff has a particular focus on transactions involving renewable energy projects, including tax equity financings (such as flip partnerships and leases), mergers and acquisitions (including portfolios), backleverage financings, tax credits (including those provided under IRC section 45 and section 48) and other incentives such as depreciation and section 1603 Treasury grants in lieu of tax credits. 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, the carbon sequestration credit under IRC section 45Q, 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 and requests for published guidance. He frequently speaks at conferences on topics of interest to the renewable energy industry. He also has served as an adjunct professor in the graduate tax program at Georgetown University Law Center.

Jeff is ranked by Chambers USA 2019 in Projects: Renewables & Alternative Energy - USA - Nationwide. In December 2018, for the second year in a row, Washingtonian Magazine named Jeff a Top Lawyer (Tax). Jeff is also mentioned in connection with Mayer Brown’s rankings for Project Finance and Energy: Renewable/Alternative Power by The Legal 500 United States (2019). The Tax Directors Handbook 2014 quotes clients as describing him as “’knowledgeable’” and “‘always up to date’ with the latest developments.” In 2013, LMG Cleantech and Renewable Energy said Jeff is “[O]ne of the leading tax attorneys in the country. [He is] ‘smart, business savvy, and incredibly devoted to his clients.’” Additionally, they 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.”

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

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