Martha (Marty) Pugh is a corporate tax partner in the firm's Power practice group, with significant focus on renewable energy incentives, such as production tax credits and investment tax credits related to wind, solar, and energy storage projects. She has been heavily involved in developing opportunities for clients related to the Inflation Reduction Act of 2022, including the new production tax credit for existing nuclear plants and tax credits for clean hydrogen. She represents developers, utilities, and tax equity providers in renewable energy and tax equity transactions.
Prior to joining the firm, Marty served as counsel at a global law firm based in its Washington, D.C. office. Through this role, she advised clients on federal income tax issues with a particular emphasis on the nuclear and energy industries. Marty helped clients seek and receive many private letter rules and has extensive experience in drafting legislative language for tax proposals. In addition, she has extensive experience with renewable energy incentives, such as production tax credits for wind, biomass, and geothermal projects and investment tax credits related to solar projects.
- "Wage Mandates Complicate IRS Renewable Energy Tax Credit Program," Bloomberg Tax, 27 September 2023
- IRS Energy Direct Pay Rules Take Some Projects 'Off the Table,' Bloomberg Tax, 30 June 2023
- Spotlight on Attorney and Energy Tax Specialist Martha Pugh, Bloomberg Tax, 19 May 2023
- 450 Women Partners Across Big Law Issue Call to Action Post-Dobbs, The American Lawyer, 27 June 2022
- Court Shift on Economic Substance May Favor Energy Deals, Law360, 27 July 2021
- Treasury Updates Nuclear Decommissioning Rules, Tax Notes, 4 September 2020
- IRS Largely Adopts Nuclear Decommissioning Rules, Bloomberg Law, 3 September 2020
- Final Nuclear Decommissioning Fund, Tax Notes, 6 December 2019