Heather Cooper - McDermott Will & Emery


Heather Cooper focuses her practice almost exclusively on federal income tax issues within the renewable and transitional energy industry. She has substantial experience advising clients on federal energy tax credits, including the investment tax credit (Section 48) and production tax credit (Section 45). Additionally, Heather’s real-time analysis, webinars and client updates on the Inflation Reduction Act of 2022 (IRA) have made her a go-to authority in the post-IRA world.

Her breadth of experience spans many technologies and tax incentives, including solar and wind (Sections 45, 48, 45Y and 48E), storage, fuel cell, hydrogen (Sections 48 and 45V), biomass, offshore, refined coal, hydro, waste, biogas, nuclear (Section 45U), renewable natural gas (Sections 48 and 45Z), manufacturing (Sections 45X and 48C), carbon sequestration (Section 45Q) and electric vehicles (Sections 30B, 30C, 30D, 45W and 48C).

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Tax Equity Investments

  • The direct investment arm of a roofing manufacturer in connection with negotiating and structuring an up to $30 million tax equity investment in a portfolio of commercial- and industrial-scale solar projects being developed by a leading C&I solar developer
  • A leading commercial-scale solar and storage developer majority-owned by BlackRock Real Assets, in connection with securing a tax equity investment to support the development of an approximately 72 MWdc portfolio of commercial-scale and community solar projects being developed by this developer throughout the United States
  •  An affiliate of South Korean conglomerate that focuses on eco-friendly engineering and infrastructure projects, in negotiating a tax equity commitment to fund a portfolio of solid oxide fuel cell projects being developed at data centers, manufacturing facilities and healthcare facilities in various locations across the United States

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  • The Legal 500 US, Recommended, 2022-2023


Georgetown University Law Center, JD, cum laude, 2006
McGill University, Montreal, BComm, 2001