Niven P. Hemraj

Niven Hemraj is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Hemraj advises clients on federal tax planning, tax equity, tax credit transfers and structured tax credit transactions, particularly in the renewable energy sector.

Mr. Hemraj advises clients on various tax credits, including investment tax credits (ITCs) and production tax credits (PTCs) related to clean fuels, clean hydrogen, clean electricity, advanced manufacturing, carbon dioxide sequestration, nuclear power production and qualified commercial clean vehicles. He also advises clients on other credit-related tax matters, such as U.S. Internal Revenue Code Sections 6418 and 6417 tax credit transfers, prevailing wage and apprenticeship (PWA) requirements, domestic content and energy community bonus amounts, foreign entity of concern (FEOC) rules and tax credit recapture concerns. Mr. Hemraj represents clients in the traditional and renewable energy sectors across these various issues.

Prior to joining Holland & Knight, Mr. Hemraj was a tax attorney at a prominent public accounting firm, where he advised clients, performed due diligence on tax credit transfers and published thought leadership pertaining to ITCs and PTCs.

Previously, Mr. Hemraj served as a judicial intern for the Honorable Rossie D. Alston of the U.S. District Court for the Eastern District of Virginia. In this role, he prepared arraignments, bench memos, ex parte orders and legal opinions related to various issues, including a compounded Chapter 7 bankruptcy appeal.

While in law school, Mr. Hemraj was an articles and research editor of the Journal of Law, Economics and Policy.