James O. Lang focuses his tax and corporate project finance practice on tax incentive programs, Qualified Opportunity Zone and Qualified Opportunity Fund financing, tax credits, and related state and federal incentive programs. Jim is closing over $15 billion of Qualified Opportunity Funds and ancillary Qualified Opportunity Zone deployment of funds and has closed or is structuring several billion dollars in tax credit incentivized transactions. Jim and his team have accomplished more than 750 QOZ deployments and more than 300 captive QOF formations for high-net-worth individuals and family offices.
Jim represents funds, investors, lenders, community development entities, and for-profit and not-for-profit project sponsors in complex transactions where capital stacks require enhancement through incentive financing, including Qualified Opportunity Zone incentives, state and federal new markets tax credits, affordable housing and low-income housing tax credits, historic rehabilitation tax credits, and renewable energy tax credits. He works with funds, investors, lenders, project sponsors, and qualifying businesses to structure these tax incentive programs along with ancillary governmental and non-governmental financing programs, including inbound immigration and Visa investment programs, grants, and taxable and tax-exempt bonds. Jim works with clients on developing creative structures designed to increase benefits and ameliorate risks.
Concentrations
•Qualified Opportunity Zones
•Qualified Opportunity Funds
•Tax credit incentive programs
•New Markets Tax Credit Program
•Tax exempt organization finance
•Real estate development
•Operating business expansion
•Affordable housing
•Project finance
Recognition & Leadership
Awards & Accolades
•Listed, Chambers USA Guide, 'Up and Coming,' Tax, 2024-2025
•Listed, The Best Lawyers in America, Tax Law, 2023-2026
•Team Member, a Law360 'Real Estate Practice Group of the Year,' 2023
•Selected, Opportunity Zone Magazine, “Top 25 OZ Attorneys,” 2021
•Listed, The Legal 500 United States, Tax - US Taxes: Non-Contentious, 2021 and 2023
•Listed, Tampa Bay Business Journal, '40 Under 40,' 2020
•Selected, Opportunity Zone Magazine, 'Top 25 OZ Influencer,' Ranked #11 - second attorney in ranking, 2020
•Selected, Daily Business Review, 'Florida Trailblazers,' 2019
•Team Member, a Law360 'Florida Powerhouse,' 2018
•Selected, ABA “On the Rise - Top 40 Young Lawyers,” 2018
•NAIOP Tampa Bay Chapter, 'Best Urban/Infill Project: Armature Works,' 2018