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Energy & AI Infrastructure
Data centers, mining sites, and the power assets behind them carry heavy state and local tax exposure and depend on incentives with strict conditions. We model the exposure and help you keep the incentives you have claimed.
Focus areas
What we work on
State incentives
Qualification, certification, and compliance for programs such as the Texas data center sales tax exemption and local property tax abatements.
Sales and use tax
Taxability of equipment, electricity, construction, and hosting arrangements, and predominant-use studies for electricity.
Property tax
Appraisal review and valuation positions on land, improvements, and equipment.
Franchise and income tax
Entity-level state tax on operating and landholding entities, including the Texas franchise tax.
Site conversions
Tax consequences of converting bitcoin mining sites to AI and high-performance compute, including lease structures and incentive eligibility.
Land and mineral rights
Entity structures for surface and mineral rights, title cleanup programs, and landholding companies.
How we help
Our practices, applied to Energy & AI Infrastructure
Tax Advisory
State and local tax modeling, incentive qualification, and compliance files built to be tested in audit.
ExploreTransactions & Restructuring
Tax diligence and structuring for site acquisitions, leases, and joint ventures.
ExploreFractional Finance Leadership
Tax and treasury leadership for operators, including hedging and property tax programs.
Explore
Bring us the hard question.
Tell us what you're working on. We'll tell you whether we can help, who would do the work, and what it would take.