Marc D. Nickel Associate

Marc advises business on a broad range of energy issues related to U.S. federal, state, and local taxes. He has provided counsel on the qualification of transactions for renewable energy tax credits, application of existing tax laws to new technologies, multi-state product launch transactions, and resolution of tax controversies at the federal and state level.

Before joining McGuireWoods, Marc held in-house tax counsel roles with a large public utility and a publicly-traded residential solar company, and he held roles with other large law firms. These positions have given him a breadth of experience balancing technical tax advice and the need for business flexibility and responsiveness.

Marc is licensed to practice in California and Washington, D.C. He is also admitted to practice in U.S. Tax Court. Marc also has a Master of Laws in Taxation from Georgetown University Law Center.

Experience

Advised a publicly-traded solar company on the successful design of federal investment tax credit (ITC) safe harbor program under Notice 2018-59.

Representation of clients on the function, use cases, and financial impact of tax statutes and regulations relevant to the renewables industry.

Defense of client tax positions for income, sales/use, and property tax matters, including retention of tax credits/exemptions for energy projects and deductions for tangible repairs.

  • Georgetown University Law Center, LLM, with Distinction, Dean's List, 2009
  • The George Washington University Law School, JD, 2007
  • University of California Los Angeles, BA, 2002
  • California
  • District of Columbia
  • U.S. Tax Court
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