Bryan Marcelino

Bryan Marcelino provides sophisticated and practical tax planning advice and representation to clients in the energy sector, as well as clients interested in achieving environmental, social and governance (ESG) goals through clean energy, helping them capture and maximize the value of available tax incentives.

In the energy sector, Bryan helps clients navigate the investment tax credit (ITC) and production tax credit (PTC) landscapes for renewable energy projects, including solar, onshore and offshore wind, energy storage, clean fuels, hydrogen, biogas property and other technologies incentivized through such tax credits. He advises on "begun construction" strategies, tax credit monetization strategies, as well as on project development, and on the tax structuring of joint ventures and other strategic investments.

Bryan also advises clients seeking legislative and regulatory changes to energy tax laws and in obtaining both public and private guidance from the U.S. Department of the Treasury and IRS, helping bring greater certainty to project and investment decisions.

Beyond the energy sector, Bryan advises U.S. and non-U.S. clients on federal income tax matters arising in complex merger and acquisition (M&A) transactions and corporate restructurings, drawing on his experience leading the global tax strategy at one of the world's largest multinational electricity and gas utility companies. Having led tax strategy and planning from inside the industry, Bryan understands the business priorities behind his clients' energy investments and brings that insider's perspective to each engagement.

Earlier in his career, Bryan was part of the transaction tax practice at a Big Four accounting firm, where he advised clients on complex domestic and cross-border M&A transactions in diverse industries. He also advised on sophisticated tax structures designed to enhance his clients tax efficiency and deliver practical solutions to business challenges.