Susan L. Rogers

Susan Rogers is a Partner in the firm’s Taxation group.  She has three decades of experience advising clients on federal and international tax issues with extensive experience coordinating US and global tax policy issues for a leading Fortune 100 energy company and several years as Majority Tax Counsel to the U.S. House Ways & Means Committee. She is accomplished in the field of tax policy developments with broad experience in Washington, D.C., and the international tax community, with respect to the tax legislative and regulatory process as well as the development of international tax rules.

Ms. Rogers advises US and international businesses on federal, foreign, and key state tax issues related to tax incentives, business transactions, investments, and financings, and on-going business operations.

Ms. Rogers advises clients on tax incentives and new tax credits available in a broad range of categories including energy, infrastructure, health care, employment, small business, and issues related to the COVID-19 relief and stimulus legislation. She has represented businesses in a variety of sectors including renewable energy, retail, manufacturing, health, hospitality, services, media, consulting, and energy generally.

Representative Experience

Energy Tax including Renewable Energy Incentives

• Counsel to several clients on energy tax issues including legislative and regulatory developments related to the renewable energy issues in the Inflation Reduction Act of 2022
• Advises several clients including for-profit and non-profit businesses on a variety of new tax code rules affecting renewable energy credits including the Prevailing Wage and Apprenticeship rules, the Direct Pay Election rules, the Transfer of Credit rules, and the Domestic Content rules
• Advises clients interested in the areas of solar development, wind incentives, electric vehicles, hydrogen, energy communities, the low-income communities program, energy manufacturing credits, and home/building energy incentives
• Counsel to a state trade association on renewable energy for a year-long project of monthly webinars on the renewable energy provisions included in the Inflation Reduction Act
• Lead in-house company tax counsel on all US federal energy tax policy issues including renewable energy, upstream, downstream, and excise taxes for a leading Fortune 100 energy company

Business Tax

• Advises clients in connection with COVID-19 stimulus programs including the Employee Retention Tax Credit, the paid sick and family leave tax credit, and tax issues related to the Paycheck Protection Program
• Advises clients including for-profit and non-profit businesses on a broad range of employment tax issues related to remote working in the US and abroad; state tax issues for employers related to tax nexus, business registration, and remote workers; business expense and reimbursement issues; termination of employees; Social Security; and tax issues related to visas
• Counsel to national accounting firm related to all tax developments covering federal, state, and international issues in all tax subject areas providing tax content for monthly newsletters and periodic technical articles
• Advises clients on tax legislative and regulatory developments related to corporate and international tax rules for US-based companies and foreign-owned companies
• Established and managed US tax policy practice at a leading international law firm

Corporate In-House and Government Experience

• Lead in-house tax counsel for leading Fortune 100 energy company on all US federal corporate and international tax policy issues including both in-bound and out-bound issues covering strategy development through advocacy on the issues before Congress, the Treasury Department, and the IRS
• As Head of US & Global Tax Policy for a leading Fortune 100 energy company, established and managed internal Global Tax Policy Team, which coordinated tax policy issues worldwide and managed company work on the OECD Base Erosion and Profit Shifting (BEPS) project
• Served as Majority Tax Counsel to the House Ways & Means Committee covering several key tax laws including the Tax Reform Act of 1986 with responsibility for formulating revenue proposals; drafting legislation and Committee reports; briefing the Committee Chairman; other Committee members and the press on legislative proposals; and coordinating Committee hearings
• In-house company manager for a 4-year successful tax treaty project between the US and the UK