National Tax Group

Tax challenges don’t exist in silos, neither should tax advisors

Brownstein’s National Tax Group brings together an integrated, nationwide tax practice built to meet the complexity of today’s business environment. Our team unites federal tax policy insight with corporate and transactional tax capabilities, delivering a coordinated approach to tax strategy, policy advocacy, regulatory engagement and deal‑focused tax counsel as well as employee benefits and executive compensation, litigation and controversy support.

This structure reflects the evolution of our clients’ needs and the sophistication required to navigate today’s tax landscape, allowing our attorneys and policy professionals to deliver sharper insight, faster collaboration and a national approach to tax law and policy.

Our capabilities include:

Legislative and regulatory tax strategy informed by real‑time Capitol Hill and Treasury/IRS developments
Corporate and transactional tax planning and structuring
Tax credits and incentives, including: energy, real estate, manufacturing and emerging technologies
Employee benefits and executive compensation expertise, multiemployer plans counsel and ERISA litigation
Exempt organization and nonprofit tax guidance
IRS controversy support
State and local tax policy monitoring

Securing Permanent Tax Certainty for Pass‑Through Businesses

Until recently, passthrough entities—such as most family-owned businesses, S corporations, partnerships and sole proprietorships—faced uncertainty around the expiration of critical tax provisions. Brownstein deployed a coordinated legislative and legal advocacy strategy to promote long‑term tax certainty for these businesses. The effort supported the permanent extension and expansion of the Section 199A qualified business income deduction, providing lasting relief and predictability for eligible owners. In addition, Brownstein worked with lawmakers to replace repeated temporary extensions with permanent rules governing excess business loss limitations. Together, these changes deliver greater clarity and stability, helping pass‑through businesses plan and grow with confidence.

Creating Educational Opportunity Through Tax Credits

Brownstein played a pivotal role in ensuring the “One Big Beautiful Bill Act” included the Federal Scholarship Tax Credit (FSTC). The FSTC provides a 100% tax credit for qualifying contributions made by individuals to scholarship granting organizations. It significantly boosts resources for scholarship granting organizations, ultimately providing more educational opportunities and financial relief for families nationwide. Our National Tax group is playing a pivotal role in engaging with federal policymakers to shape guidance, clarifying statutory language and ensuring effective implementation. The team also advises clients on the formation of new qualifying entities, navigating the IRS exemption process and drafting necessary governance documents and compliance policies.