Sam B. Guthrie
Partner
Areas of Focus
- Projects & Energy Transition
- Tax
- Tax Structuring & Equity Financing
- Project Debt & Equity Finance
- Renewable Energy
- Energy Transition
- Carbon Capture, Utilization & Storage
- Hydrogen
- Bioenergy
- Solar
- Wind
- Energy Storage
- Environmental, Social & Governance (ESG)
- Corporate & Finance
- Capital Markets
- Mergers & Acquisitions
- Joint Ventures & Strategic Alliances
- Represents investors and sponsors on tax equity, cash equity and debt financings of renewable & energy transition projects.
- Advises on projects ranging from residential portfolios to the largest utility-scale projects in the United States, including partnership flips, sale-leasebacks and inverted leases.
Sam advises clients on U.S. federal income tax matters, with a particular emphasis on the tax equity financing of renewable energy & energy transition projects. He helps clients navigate and monetize the tax incentives created by the Inflation Reduction Act.
Sam’s experience encompasses the spectrum of renewable & energy transition technologies, including:
- Solar
- Wind
- Energy storage
- Carbon capture
- Hydrogen and electric vehicle (EV) charging.
He provides tax counsel on a range of business transactions, including public & private securities offerings, corporate reorganizations and restructurings, mergers, acquisitions and dispositions, and joint ventures.
He also has experience representing clients in various phases of audits and litigation with the Internal Revenue Service (IRS), including information document requests by IRS examination teams, settlement negotiations with the IRS Office of Appeals and Tax Court cases.
Prior to joining Akin, Sam practiced as an energy transition tax lawyer in Washington, D.C.
EducationJ.D., University of Virginia School of Law, 2014
B.A., University of Texas at Dallas, 2010
J.D., University of Virginia School of Law, 2014
B.A., University of Texas at Dallas, 2010
Bar AdmissionsDistrict of Columbia
Texas
District of Columbia
Texas
- “US Inflation Reduction Act of 2022 Updates on Regulations and Way Forward,” University of Houston Law Center International Energy Tax Conference and Houston Business and Tax Law Journal Annual Symposium, March 22, 2024.
- “Financing U.S. Carbon Capture Projects,” Project Finance International, May 26, 2021.