Virtual 2026 Fall Tax Meeting

Tax attorneys Lee Meyercord, Mary Kate Nicholson, Daniel Strickland and Kyle Wingfield will participate in the American Bar Association (ABA) Tax Section's Virtual 2026 Fall Tax Meeting. The program will bring together tax practitioners to discuss legal, regulatory and policy developments influencing federal, state and local tax matters. In addition to the firm's panel appearances, Lee will guide the conference's administrative tax programming as chair of the section.

Daniel will lead a panel on recent developments affecting energy tax incentives, including the Alta Wind decision and its implications for investment tax credits and audits. He will also discuss updates involving the Section 45Z Greenhouse Gases, Regulated Emissions and Energy Use in Technologies (GREET) model and modified accelerated cost recovery guidance, offering insight into their significance for energy projects and taxpayers.

Mary Kate will moderate a discussion on the tax landscape for energy generation projects following the July 4, 2026, beginning of construction (BOC) deadline. The panel will consider continuity requirements, procurement difficulties tied to material assistance rules and barriers to financing and monetization arising from prohibited foreign entity provisions, helping practitioners assess how these requirements may shape project planning.

Kyle will participate in a two-part session focused on changing state and local tax policies affecting data center investment. The discussion will draw on recent activity in Virginia, Texas and Washington state to address new taxes, proposed repeals and the rollback of existing exemptions, along with national trends such as moratoriums, sunset legislation, heightened compliance scrutiny and renewed efforts by some states to attract data centers. The speakers will offer practical perspectives to help taxpayers assess exposure and manage risk as state approaches to data center incentives continue to shift.

Session Times & Topics

Energy Tax Updates
October 5, 2026 | 12:30 – 2:00 p.m. ET
Panelist: Daniel Strickland

BOC Deadline: Where Do We Go From Here?
October 5, 2026 | 2:30 – 4:00 p.m. ET
Moderator: Mary Kate Nicholson

Exemptions? Nevermind. States Seek Data Center Tax Nirvana (Part 1)
October 9, 2026 | 1:30 – 2:00 p.m. ET
Panelist: Kyle Wingfield

Exemptions? Nevermind. States Seek Data Center Tax Nirvana (Part 2)
October 9, 2026 | 2:30 – 3:00 p.m. ET
Panelist: Kyle Wingfield