James O. Lang focuses his tax incentive, tax credit, and project finance practice on current tax advantaged and incentive programs, including a particular sub-focus in emerging Qualified Opportunity Fund financing structuring and working nationally with investors, funds, fund managers, and project sponsors in the new Qualified Opportunity Zone program in the recent Tax Cuts and Jobs Act. Mr. Lang’s practice includes extensive representation in state and federal New Markets Tax Credits financings, affordable housing (Low-Income Housing Tax Credits) transactions, Historic Rehabilitation Tax Credits deals, and energy deals utilizing Renewable Energy Tax Credits, including the Investment and Production Tax Credits for solar, wind, and related bio-technologies. Mr. Lang represents market participants in industries as varied as finance, private equity, family offices, governmental units, oil and gas, community development organizations, sports franchises, venture capital, real estate investment, manufacturing, tax-exempt not-for-profits, and housing (market rate and affordable housing) developers.
He represents investors, lenders, specialized industry groups (Community Development Entities), and for-profit and not-for-profit projects in complex transactions where capital stacks require enhancement through incentive financing, including complex Qualified Opportunity Fund financing structures, state and federal New Markets Tax Credits, affordable housing and Low-Income Housing Tax Credits, Historic Rehabilitation Tax Credits, and Renewable Energy Tax Credits. Lang works with investors, lenders, project sponsors, and qualifying businesses to structure these tax incentive and tax credit programs along with ancillary governmental and non-governmental financing programs. Jim works with clients on developing complex and unique industry structures designed to increase returns and benefits while ameliorating risks and meeting investor expectations.