Philip (Phil) Tingle represents energy companies such as utilities, independent power producers and financial institutions on a wide range of energy tax-related matters. He is the global head of the Firm’s Energy Advisory Practice Group.

Phil provides advice regarding all aspects of renewable-energy projects, including tax equity structures, refinancings, acquisitions and dispositions, restructurings and workouts. He has extensive experience with the production tax credit and with the application of renewable credits to new technologies. Moreover, he works with the investment tax credit for numerous kinds of solar projects. Phil has filed and received a number of private letter rulings on behalf of clients regarding the production tax credit.

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  • Advised an energy investor in the tax equity financing of a 235-mile 500 kV electric transmission line project
  • Advised a major investment bank in the tax aspects of a ground-breaking securitization involving solar energy assets across the United States
  • Represented an international financial services company in the legal due diligence, negotiation and preparation of transaction documents relating to their tax equity investment in a residential solar portfolio

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  • Chambers USA 2019
  • The Legal 500 United States 2019


University of Florida Levin College of Law, LLM, 1992
University of Florida Levin College of Law, JD, with honors, 1990
Tulane University, BSM, 1985


Philip Tingle

Insights & Events / Media

On the Subject / May 20, 2016

Windpower Engineering & Development / February 29, 2016

On the Subject / December 22, 2015

Pratt's Energy Law Report / July/August 2015

IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects

On the Subject / January 16, 2014