Brian Polley

About Brian Polley

As a licensed attorney (nonpracticing), I help clients identify, substantiate, and maximize tax credit opportunities created or modified by the Inflation Reduction Act of 2022 and as further modified by the One Big Beautiful Bill. Much of my work is focused on helping producers of clean fuels, developers of qualified biogas, geothermal heat pump, solar, and hydropower property, and manufacturers of renewable energy and grid components think critically and creatively about Sections 48, 48E, 45, 45Y, 45X, 45V, 45Z, and/or 48C of the Internal Revenue Code. Notably, I was the primary author of a 48C round 2 concept paper and application that resulted in the Department of Energy awarding my client a $60 million-dollar 48C tax credit allocation.I have also provided underwriting counsel for the transfer of renewable energy tax credits, including tax credits generated from some of the largest, most notable renewable energy projects in the United States. That largely consisted of reviewing contracts and other documentation, including tax opinions or memorandums authored by big law firms and large public accounting firms, to ensure tax credits that are being transferred and insured are in compliance with pertinent statutory language and Treasury and IRS guidance.

Experience

1. Tax Director - Renewable Energy Incentives

   Christianson CPAs & Consultants

   Feb 2026 — Present

Education

• University of Nebraska College of Law

  Doctor of Law - JD

  2019 — 2022

• University of Nebraska-Lincoln

  Economics & Finance

Skills

• Finance
• Insurance
• Financial Modeling
• Microsoft Excel
• Financial Reporting
• Financial Markets
• Trading
• Customer Service
• Management
• Analysis
• Employee Benefits
• Microsoft Word
• Economics
• Teamwork
• Financial Analysis
• Investments
• Portfolio Management
• Accounting