Brian AmericusPrincipal at Deloitte Tax LLP
Brian is an attorney and Principal in Deloitte Tax’s Washington National Tax (WNT) practice, in the Federal Tax Accounting, Periods, Methods and Credits group. Brian and his team provide due diligence, structuring, transactional consulting, credit eligibility analyses, and assist clients in interacting with the government on private letter rulings and the development of formal guidance with respect to a wide array of federal income tax incentives including Renewable Energy Tax Credits, Carbon Capture Credits, Oil & Gas Tax Credits, Research Credits, and various other incentives.
Prior to joining WNT in February of 2014, Brian spent 5 years as a tax attorney in the IRS National Office’s Energy & Natural Resources Branch. He specialized in the Production Tax Credit, Investment Tax Credit and 1603 Grant program, writing published guidance, private letter rulings, and assisting both taxpayers and IRS examiners with technical legal issues relating to Renewable Energy Tax Credits. Brian also wrote rulings and provided technical advice on energy storage, electric vehicle credits, research credit activities, and various incentives for oil, gas, and mining.
Prior to joining the IRS National Office, Brian was a tax attorney in the project finance group of a large, international law firm. He was involved with many technical tax issues in the structuring of transactions to finance renewable energy projects, including wind, solar, biomass, hydropower and geothermal projects.
Brian is a frequent public speaker and published author of tax guidance, specifically on the topics of “Beginning of Construction” relating to the Production Tax Credit and Investment Tax Credit, Energy Storage and the 1603 Grant program guidance.