Samantha Overly Patel

Sam has a broad federal tax practice with an emphasis on providing tax planning and transactional advice to US and non-US businesses and their investors. She advises clients on a wide range of tax matters with an emphasis on corporate acquisitions and mergers, internal restructurings, and joint ventures. She also advises clients in connection with venture capital, fund formation, and partnerships. She works across various industries, including energy, sports and entertainment, hospitality, real estate, and cryptocurrency.

Sam also advises clients on tax incentives for renewable-energy projects, including recent incentives under the Inflation Reduction Act. She regularly advises clients on the prevailing wage and apprentice requirements, energy communities, domestic content, and project tax credit qualification. She has experience with various technologies and tax incentives including solar (sections 45, 48, 45Y, and 48E), manufacturing (sections 45X and 48C), semiconductors (section 48D), and electric vehicles (section 30D).

By utilizing her former experience as a certified public accountant, Sam approaches issues with an understanding of both the law and the numbers.