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Judy Kwok

Member

[email protected]

+1.212.692.6295

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Judy helps clients develop and implement tax strategies that optimize their business operations and transactions, including mergers and acquisitions, debt and equity financings, cross-border transactions, and other commercial deals. She has significant experience handling transactions for financing renewable energy.
 
Prior to joining Mintz, Judy was Vice President, Tax Planning and Tax Counsel for GE Energy Financial Services. In that role, Judy was the principal tax planning and tax transactional lead for underwriting and management of US debt, equity, and leasing investments in a $15 billion energy portfolio covering the renewable and thermal sectors.

Judy’s practice is particularly focused on tax-sensitive partnership structures. She also performs an in-depth examination of tax issues relating to energy credit qualification, debt-equity, Subchapter K, depreciation, leasing, intercompany transactions, and the impact of the 2017 tax reform.

Earlier in her career, Judy was a director at PwC’s National Office in Washington, DC, where she focused on international tax planning. She began her career as an associate in the tax planning practice of a national law firm that advised on some of the first flip-partnership renewable credit deals.
 

Education

  • Harvard Law School (JD)
  • Harvard University (BA)

Recent Insights

News & Press

Viewpoints

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Renewables Tax Extenders Passed by Congress

December 22, 2020 | Blog | By Judy Kwok

Late on December 21, 2020, the Senate debated and approved a COVID-19 relief package and omnibus spending bill for 2021 that included, deep in its 5,500-plus pages, tax extenders for a selection of renewables tax credits, including a one-year extension for the wind production tax credit ("ITC") and a two-year extension for the solar investment tax credit ("ITC"), as well as a five-year extension for offshore wind projects taking the ITC. The bill, which was earlier approved by the House, is expected to be signed by President Trump later this week.
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Trends in COVID-Era Renewables Tax Credit Proposals

August 21, 2020 | Blog | By Judy Kwok

This article summarizes the most recent pandemic-era proposals for wind, solar, and carbon capture federal tax incentives and attempts to discern potential trends for the future.
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In February 2020, the IRS issued Notice 2020-12, which provides long-awaited guidance on when a “qualified facility” or carbon capture equipment, in each case within the meaning of section 45Q, is considered to have “begun construction.” This question is of paramount significance because section 45Q allows a carbon capture credit for carbon oxide that is captured using carbon capture equipment that is originally placed in service at a qualified facility, and a qualified facility means an industrial or direct air capture facility, the construction of which began before January 1, 2024.
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In a May 21 letter to Treasury Secretary Steven Mnuchin, three Republican senators—Senator Lisa Murkowski (R-AK), Senator Susan M. Collins (R-ME), and Senator Thom Tillis (R-NC)—have requested that Treasury modify existing Internal Revenue Service (“IRS”) guidance on “start of construction” to provide production tax credit (“PTC”) and investment tax credit (“ITC”) relief to wind and solar projects affected by COVID-19 related disruptions.
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News & Press

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In an article published by New Project Media, Mintz Member Judy Kwok was quoted extensively on federal tax incentives to drive renewable energy expansion in the United States, including those detailed in former Vice President and Democratic presidential nominee Joe Biden’s “Build Back Better” plan.
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Mintz Member Judy Kwok was quoted in an article published by Utility Dive on the Internal Revenue Service (IRS)’ proposed new rules that provide guidance on the 45Q tax credit, which is designed to encourage investment in carbon capture technology.

Events

Mar
18
2020

Party on the Patio with Mintz

At the Solar Power Summit - March 18

Omni La Costa Resort & Spa | VUE Restaurant Patio