Keith Hagan

Keith focuses his practice on the federal income tax aspects of renewable energy and sustainable infrastructure projects, with a particular emphasis on tax incentives and structures that support the energy transition. He regularly advises sponsors, developers, investors, and financial institutions on federal energy tax credits, including Sections 45, 48, 45Y, 48E, 45Q, 45X, and 45Z, and on structuring tax-efficient investments through partnership flips, sale-leasebacks, and other tax equity structures.

Keith’s experience spans a broad range of clean energy technologies and fuels, including solar, wind, carbon capture, utilization and storage (CCUS), renewable natural gas (RNG), hydrogen, battery storage, and advanced manufacturing. He also provides counsel on the Inflation Reduction Act of 2022 (IRA), advising clients on prevailing wage and apprenticeship compliance, domestic content rules, and transferability and monetization of tax credits.

Keith advises on tax issues related to data centers and AI infrastructure, particularly where energy-intensive operations intersect with clean energy deployment and federal tax incentives.

In addition to his work in the energy and tech sectors, Keith advises on cross-border tax issues, fund formation, and syndication strategies. He brings commercial and strategic insight to development and infrastructure transactions, including public and private M&A, joint ventures, and private equity investments in the energy and digital infrastructure space.

Prior to joining the Firm, Keith advised on the following matters:

• Represented a Fortune 100 company in matters related to its digital economy and cloud computing platform.
• Advised on a 10-figure cross-border de-SPAC acquisition of an EMEA agricultural technology group.
• Assisted a wind developer in financing 300 MW, 200 MW, and 1000 MW wind projects in Oklahoma, qualifying for production tax credits.
• Guided a tax equity investor in financing a 180 MW wind project in Texas, qualifying for production tax credits.
• Represented a developer in privatizing a community-owned utility’s nuclear project in Florida, financed with Build America Bonds and eligible for production tax credits.
• Counseled a USD 300 million qualified opportunity fund investing in healthcare practice management.
• Advised a USD 500 million qualified opportunity fund acting as a venture capital incubator for start-ups.

• "Ones to Watch," Tax Law, Best Lawyers 2021-2025