Tori Roessler is a partner in the Tax Practice Group in Foley’s Washington, D.C. office. She advises investors, developers, manufacturers, and corporate taxpayers on federal income tax issues related to renewable energy and energy transition projects, with a focus on tax equity financings and tax credit transfer transactions.  She is familiar with current tax equity structures in use in the market, with an emphasis on partnership flip and inverted lease transactions, and advises on utility, commercial, and residential projects.

She is involved in transaction structuring, daily deal management, negotiations with counterparties, and drafting and negotiating tax provisions in key project and financing documents. Clients rely on her to navigate complex tax rules that underpin the economics of large-scale solar, battery energy storage, hydrogen, carbon capture, and advanced manufacturing projects.

Tori has significant experience with investment (ITC) and production tax credits (PTC), tax credit transfers, advanced manufacturing production tax credits (45X), hydrogen production tax credits (45V), carbon capture tax credits (45Q), and clean fuel production credits (45Z).  She frequently advises clients on start of construction strategies, prevailing wage and apprenticeship compliance, and eligibility for domestic content, energy community, and low-income community bonus credits.

In addition to her transactional practice, Tori is a frequent author and speaker on renewable energy-related tax issues. She has written and presented on topics such as advanced manufacturing and hydrogen tax credits, bonus credit rules, tax credit transfers, and direct pay, and she regularly provides internal trainings and webinars on start of construction requirements and prevailing wage, and apprenticeship requirements. She is an active member of Foley’s Energy Industry Team and Energy Transition Team.

Tori is also committed to firm stewardship. She serves on the Washington, D.C. recruiting committee, participates in on-campus interviews and law school outreach, and mentors junior associates in the D.C. office and across the Energy Industry Team.