Manager, Tax Credits & Incentives

Job description

Work with a Top 20 CPA and advisory firm that Accounts for Anything. Aprio has 40 U.S. office locations, as well as international office locations and more than 3,200 team members that speak 60+ languages across the globe. By bringing together proven expertise, deep understanding, and strategic foresight for fast-growing industries, Aprio ensures clients are prepared for wherever life or business may take them. Discover a top-rated culture, vast growth opportunities and your next big career move with Aprio. Join Aprio's **Specialty Tax** team and you will help clients maximize their opportunities. Aprio Advisory Group, LLC is a progressive, fast-growing firm looking for a **Manager, Tax Credits & Incentives** to join their dynamic team. The TC&I team helps clients identify, quantify, substantiate, and monetize federal, state, and local tax credits and incentives. The work spans clean energy credits, advanced manufacturing, negotiated state and local incentives, and site selection, for clients ranging from project developers and manufacturers to tax-exempt entities and credit purchasers. This Manager works alongside U.S. engagement teams, owns delivery on assigned workstreams, and serves as the first technical review layer on associate work. ### Responsibilities: ### Technical delivery - **Own workstream delivery** - manage credit calculations, eligibility analyses, benefit models, and substantiation packages from kickoff through issuance, in coordination with engagement teams. - **Analyze credit eligibility** - assess clean energy credits under the Inflation Reduction Act (IRA) as amended by the One Big Beautiful Bill Act (OBBBA), including Sections 48E, 45Y, 45X, 45Z, 45Q, 45V, and 45U, along with legacy Sections 45 and 48. - **Build the beginning-of-construction record** - support physical work test and five percent safe harbor positions, continuity, and the underlying documentation, with an awareness that the governing guidance remains unsettled and positions may need to be supported on more than one basis. - **Apply the prohibited foreign entity (PFE) rules** - run material assistance cost ratio (MACR) computations, gather and assess supplier certifications, and trace costs under current guidance. - **Evaluate bonus credit criteria** - prevailing wage and apprenticeship (PWA), domestic content, energy community, and low-income community - and help maintain the supporting record. - **Support credit monetization** - work transferability under Section 6418 and elective (direct) pay under Section 6417, including buy- and sell-side diligence, pre-filing registration, transfer election statements, and closing deliverables. - **Build and review benefit models** - quantify federal, state, and local credit and incentive value, including after-tax value, basis reduction, and recapture exposure. - **Support state and local incentive work** - site-selection comparisons, negotiated incentive modeling, and post-award compliance tracking against hiring, wage, and investment commitments. - **Prepare and review credit filings and workpapers** - and help support filed positions under IRS or state examination. - **Research technical positions** - and help translate new guidance into practical engagement steps. - **Contribute across Specialty Tax** - support R&D tax credit engagements alongside the R&D Tax Credit Services team, building breadth beyond energy and state incentives. ### Team and engagement management - **Review associate work** - check technical accuracy and documentation quality, and provide clear, timely coaching. - **Coordinate delivery** - manage timelines, budgets, and status reporting across time zones. - **Help grow the team** - through training, review notes, and knowledge sharing. ### Qualifications: ### Required - Bachelor's degree in accounting, finance, engineering, economics, or a related field. - Five or more years of relevant experience in tax credits and incentives, tax, or a related technical discipline, including two or more years reviewing the work of others. - Demonstrated experience with U.S. federal energy tax credits and with credit monetization under Sections 6418 and 6417. - Strong modeling skills (advanced Excel), with the ability to build a credit calculation from source data and to review someone else's. - Working knowledge of the credit forms in scope, including Forms 3800 and Schedule A (Form 3800), 3468, 7207, 8835, and 8933, and of the pre-filing registration process for transfer and elective payment elections. - Clear written English, with the ability to document and defend a technical position in writing. ### Preferred - CPA, JD, Master of Taxation (MTax), Enrolled Agent, Chartered Accountant, or steady progress toward one. - Experience with state and local credits and incentives, or site-selection analysis. - Experience with research and development (R&D) tax credits under Section 41, including qualified research expense analysis and supporting documentation. - Hands-on experience with the prohibited foreign entity rules, domestic content substantiation, or PWA compliance. - Prior experience at a Big Four, national, or regional accounting firm, or in-house at a developer, manufacturer, or credit purchaser.