Photo of Craig Lammlin
Craig Lammlin
Managing Director
JD
craig.lammlin@mossadams.com
(469) 453-7120
My Profile

Industry Expertise

Aerospace & Defense Manufacturing & Consumer Products Technology

Practice Focus

Credits & Incentives State & Local Income Tax

Biography

Craig has practiced public accounting since 2001, specializing in credits and incentives. He provides advisory credits and incentives tax services to clients in a variety of industries including clean energy, technology, manufacturing, telecommunication and media clients.

Craig consults with clients on statutory and discretionary credits and incentives related to clean energy projects, economic development activity such as job creation and retention, capital investment, and employee training. He also advises clients on multistate incentive opportunities related to site selection, corporate expansion, and relocation.

Prior to joining Moss Adams, Craig worked at a Big Four firm, where he managed a credits and incentives consulting practice. Craig is a veteran of the US Army, having served in Iraq and Afghanistan.

Selected Speaking Engagements

  • Direct Pay – Clean Energy Incentives for Tax Exempt Entities
    (November 2024)

Professional Affiliations

  • Member, Connecticut Bar Association

Education

  • BA, political science, Villanova University
  • JD, Quinnipiac University School of Law

Insights from Craig Lammlin

Alert
Navigate Tech-Neutral Credits for Clean Energy Investments Under Final Rule
Final regulations aim to clarify eligibility requirements for tech-neutral production and clean energy investment tax credits.
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Alert
IRS Modifies Elective Safe Harbor
The rules have changed for taxpayers using the domestic content bonus credit amount for clean energy tax credits.
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Alert
Department of the Treasury Issues Final Regulations for Clean Hydrogen Production
The IRS clarified the clean hydrogen tax credit under IRC Section 45V, offering $0.12 to $0.60 per kilogram produced.
Alert
Alert
Proposed Rules Expand Low-Income Communities Bonus Credit Program Eligibility
Proposed regulations aim to enhance access to bonus tax credits for clean energy investments. Learn more.
Alert
Article
IRS Guidance Simplifies Leveraging Domestic Content Bonus Credit
A new elective safe harbor provided in Notice 2024-41 simplifies claiming the credit for solar, onshore wind, and battery projects.
Article
Article
Incentivizing Innovation and Infrastructure with the JETI Program
Texas’ Jobs, Energy, Technology, and Innovation (JETI) Act offers tax breaks for partnering with schools to foster innovation.
Article
Article
Global Minimum Tax and the Changes for Transferable Tax Credits
Explore the global minimum tax and how transferrable credits have changed. Start your credit and incentive discovery here.
Article
Alert
2025 Clean Fuel Production Tax Credit Registration Deadline Approaches
Learn how the upcoming 2025 Clean Fuel Production Tax Credit impacts fuel producers and how to leverage this opportunity.
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Alert
IRS Proposes Partnership Rule Workaround for Entities that Qualify for Direct Pay
Proposed rules would allow partnership rule workarounds related to energy property for select organizations. Learn requirements.
Alert
Alert
IRS Clarifies Qualifying for Direct Pay Under the Inflation Reduction Act
The IRS published new rules for qualifying for cash refunds for eligible green energy projects under IRC 6417.
Alert
Alert
Find Out if Your EV Fueling Station Is Eligible for a Tax Credit
Some electric vehicle charging properties are eligible for a $100,000 credit. Find out if you qualify per new IRS guidance.
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Webcast
Tax Strategies and Trends for Health Care Organizations
Explore 2024 hot topics and industry trends for for-profit and not-for-profit health care leaders.
Webcast
Article
How Organizations Could Receive Cash from a Refundable Tax Credit
Some clean energy tax credits and incentives can not only reduce liability but yield a cash refund. Learn more.
Article
Article
IRS Provides Guidance on Domestic Content Requirements for Applicable Entities
The IRS published guidance on the statutory elective payment phaseout if domestic content requirements aren’t met.
Article
Webcast
Cash Refunds for Green Energy Projects
The Inflation Reduction Act presents significant opportunities to benefit from refundable tax credits. Learn more.
Webcast
Alert
IRS Issues Guidance for Direct Payment of Energy Tax Credits
The IRS published a notice of proposed rulemaking, which proposes rules concerning elective payment for the monetization of energy tax credits.
Alert
Webcast
The Inflation Reduction Act: Benefits for Tribes
The Inflation Reduction Act provides Tribes with new funding opportunities to pursue economic development. Learn details.
Webcast
Webcast
Inflation Reduction Act Clean Vehicle Tax Incentives
The Inflation Reduction Act provides tax credits related to the purchase of clean vehicles. Learn how you can benefit.
Webcast
Article
How Credit Unions Qualify for the Employee Retention Credit (ERC Credit)
Some credit unions could qualify for the Employee Retention Credit (ERC) under the partial suspension allowance.
Article
Webcast
Inflation Reduction Act Tax Credits and Incentives Overview
The Inflation Reduction Act offers tax credits and incentives that can reduce your organization’s tax burden. Learn details.
Webcast
Webcast
Top Tax Credits and Incentives to Utilize in 2022
Explore tax credits and incentives available to your organization and how they can help you achieve your goals.
Webcast
Article
How Texas Enterprise Zones Can Help Business Expansion or Retention Projects
The Texas Enterprise Zone Program (EZP) advocates for private business investment in economically distressed areas.
Article
Webcast
Credits and Incentives to Incorporate in Year End Planning
Explore available credits and incentives that could reduce your organization’s tax burden and increase cash flow.
Webcast
Alert
Texas Establishes Tax Credit Program to Encourage Apprentice Hiring
Texas has established a refundable tax credit pilot program for businesses who employ apprentices. Learn more.
Alert

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