Bryan Marcelino is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Marcelino focuses his practice on providing tax planning advice to clients in the energy sector and to clients interested in achieving environmental, social and governance (ESG) goals through clean energy. He also advises U.S. and non-U.S. clients on federal income tax matters related to complex mergers and acquisitions (M&A) transactions and corporate restructurings.
In the energy sector, Mr. Marcelino advises clients with respect to investment tax credits (ITCs) and production tax credits (PTCs) for renewable power, including solar, onshore and offshore wind, energy storage, hydrogen, biogas property and other technologies incentivized through tax credits. He also represents energy clients in seeking legislative and regulatory changes; obtaining U.S. Department of the Treasury and IRS guidance, both public and private; maximizing the value of tax credits, including through "begun construction" strategies; and project development, joint ventures and tax equity investments.
Prior to joining Holland & Knight, Mr. Marcelino was the head of tax strategy and planning for one of the world's largest multinational electricity and gas utility companies with a regulated utility business and a nonregulated renewables portfolio. Previously, he was part of the transaction tax practice at a Big Four accounting firm, where he provided advice to clients on M&A transactions in diverse industries.
Not yet admitted to the District of Columbia Bar; admitted to the New York Bar only and practicing under supervision of lawyers licensed to practice in the District of Columbia.
- Georgetown University Law Center, LL.M., Taxation
- Georgetown University Law Center, J.D.
- New York University, B.A., Philosophy, cum laude
- New York
- American Bar Association