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Jason L. McIntosh
Jason L. McIntosh
Partner — Tax
Partner — Tax

Jason L. McIntosh

Jason L. McIntosh

Texas Tower
845 Texas Avenue
Suite 4700
Houston, Texas 77002

start quote symbolI love the collaborative, creative and diverse nature of my practice. I enjoy working with broad teams of clients and other advisors from a wide range of industries, both domestically and around the world.end quote symbol
Jason L. McIntosh

Experience Highlights

  • Global Infrastructure Partners in its $1.1 billion acquisition of a 50 percent interest in the South Fork and Revolution Offshore Wind Projects from Eversource Energy, including the negotiation of the joint venture arrangements with Orsted for the construction and operation of the projects, and the acquisition and construction financing in connection with GIP’s ownership in the projects (pending)

  • Apollo Global Management in the formation of a joint venture with Altius Renewable Royalties to accelerate the growth of Great Bay Renewables, a leading provider of renewable energy development capital in North America

  • Funds managed by Apollo in the $2 billion sale by New Fortress Energy Inc. of 11 LNG infrastructure vessels to a newly formed venture owned approximately 80% by Apollo funds and 20% by NFE

  • Baytex Energy Corp. (TSX:BTE) in its $2.5 billion acquisition of Ranger Oil Corporation, a pure play Eagle Ford company

  • Brigham Minerals in its $4.8 billion business combination with Sitio Royalties

  • Talos Energy in its $1.1 billion acquisition of EnVen Energy Corporation, a private operator in the deepwater U.S. Gulf of Mexico

  • Apollo Global Management in connection with the acquisition of a majority interest in Composite Advanced Technologies, a leading provider of compressed natural gas, renewable natural gas and hydrogen transportation and storage solutions in the United States

  • Global Infrastructure Partners in the execution of a definitive agreement with Canadian-based TC Energy to acquire a 40% interest in its Columbia Gas Transmission, LLC and Columbia Gulf Transmission, LLC systems, in a new joint venture, with total proceeds expected to be US$3.9 billion

  • Woodside Energy Group Ltd, based in Australia, in its merger with BHP Petroleum with an approximately US $43 billion merged entity value and concurrent listing of American Depositary Shares (ADSs) on the NYSE

  • Funds managed by Ares Management in the acquisition and related financing of Atlas Crane Service, a full-service crane rental company that primarily serves the wind industry

  • ioneer Ltd in the $490 million equity commitment from Sibanye-Stillwater to a newly formed joint venture to develop ioneer’s flagship Rhyolite Ridge lithium-boron project in Nevada

  • Avangard Innovative in the sale of its U.S. operations to Waste Management and the subsequent joint venture with Waste Management to form Natura PCR, a company that monetizes recyclables and refurbishes them for reuse

  • SUSI Partners AG in a joint venture with SMT Energy to develop, own and operate multiple battery energy storage systems in the United States, including 10 battery energy storage system in South Texas with a combined capacity of 100 MW

  • CENAQ Energy Corp., a SPAC, in a business combination with Bluescape Clean Fuels, a private company specializing in the supply of gasoline derived from renewable feedstocks

  • Enviva JV Development Company, a joint venture between Enviva Development Holdings and The John Hancock Life Insurance Company, in its acquisition of a wood pellet production plant in South Carolina

  • The Lion Electric Company, a leading designer, manufacturer and distributor of all-electric medium and heavy-duty urban vehicles, in its $1.9 billion combination with Northern Genesis Acquisition Corp., a SPAC

  • Spartan Acquisition Corp. II, a SPAC sponsored by funds managed by an affiliate of Apollo Global Management, in its $1.3 billion business combination with Sunlight Financial, a premier U.S. residential solar financing platform

  • Takkion, a portfolio company of Apollo Global Management, in its acquisition of Airway Services, a leading provider of operations and maintenance solutions to the renewable energy industry, from Northaven Capital Partners and Concentric Equity Partners

  • Switchback Energy Acquisition Corporation, a SPAC sponsored by an affiliate of NGP Energy Capital Management, in its $2.4 billion business combination with ChargePoint, a leading electric vehicle charging network

  • Apollo Global Management in a $150 million equity commitment to FlexGen Power Systems, a leading integration services and software technology provider for energy storage solutions in the U.S. and globally

  • Tortoise Acquisition Corp. II, a SPAC sponsored by an affiliate of Tortoise Investments, LLC, in its $1.4 billion business combination with Volta Industries, an industry leader in commerce-centric electric vehicle charging networks

  • Apollo Global Management in connection with its $175 million strategic investment in Summit Ridge Energy, a leading owner-operator of community solar assets

  • Three Cairns Group and Galvanize Climate Solutions in their investment in Zhero, a new green energy development company

  • 4×4 Capital in its controlling interest investment in Yelloh, a pioneer in home frozen food delivery in the U.S.

  • Stronghold Digital Mining, Inc., an ESG-focused crypto asset mining company focused on bitcoin, in its $146 million initial public offering of Class A common stock utilizing an Up-C structure

  • Atlas Energy Solutions Inc. in its $324 million initial public offering of Class A common stock utilizing an Up-C structure (In Registration)

  • Rice Acquisition Corp., a SPAC, in its $215 million initial public offering of units utilizing an Up-SPAC structure

  • New Fortress Energy LLC in its $291 million initial public offering of Class A shares utilizing an Up-C structure

  • Brigham Minerals, Inc. in its $261 million initial public offering of Class A common stock utilizing an Up-C structure

  • Decarbonization Plus Acquisition Corporation II, a SPAC sponsored by an affiliate of Riverstone Holdings, in its $1.2 billion business combination with Tritium, a Brisbane-based developer and manufacturer of direct current fast chargers for electric vehicles

  • Spartan Acquisition Corp. III, a SPAC, in its $3.14 billion business combination with Allego Holding B.V., a leading pan-European electric vehicle charging network

  • A US private equity fund on its €3.17 billion carve-out acquisition of a global construction chemicals business from a public company

  • Decarbonization Plus Acquisition Corporation IV, a SPAC, in its $1.39 billion business combination with Hammerhead Resources, a Calgary-based energy company

  • Aligned Data Centers and its sponsor Macquarie Asset Management in the acquisition of ODATA, a data center service provider offering scalable, reliable, and flexible IT infrastructure in Latin America, and the structured investment by funds managed by SDC Capital Partners in ODATA in connection with the acquisition

  • A controlling shareholder in connection with the sale of Ridgeback Resources, a privately held oil and gas producer focused on light oil in Saskatchewan and Alberta, Canada, to Saturn Oil & Gas for CAD$525 million, including cash and stock consideration


  • University of Virginia School of Law, J.D., 2007 (Edwin S. Cohen Tax Prize; Law Review; Order of the Coif)
  • University of Nebraska-Lincoln, B.S., 2004 (Tau Beta Pi)
  • Chambers USA, Tax (Texas), 2022 and 2023; “Up and Coming” in Tax (Texas), 2022 and 2024
  • Latin Lawyer 250, 2018 and 2020
  • Legal 500 U.S., International Tax, 2019, 2020 and 2024
  • The Best Lawyers in America© (BL Rankings, LLC), Tax Law (Houston), 2022–2024
  • Member: Tax Section, American Bar Association
  • Council Member: Tax Section, Houston Bar Association (2019–2023)
  • Member: International Fiscal Association
  • Member: American Petroleum Institute
  • Texas
  • “Tax Issues in the Lifecycle of a Private Equity Investment,” Houston Bar Association Taxation Section January Luncheon, January 15, 2020 (speaker)
  • “Tax Considerations on the Acquisition and Disposition of Midstream and Upstream Assets: Avoid the Big Traps,” American Institute of Certified Public Accountants AICPA Oil & Gas Conference, November 11, 2019 (panelist)
  • “Partnerships, U.S. Tax Reform and International Tax Planning,” 2018 International Fiscal Association Annual Conference, February 22, 2018 (speaker)
  • “Tax Reform Update and Implications,” YPE Houston Breakfast Series, January 23, 2018 (speaker)
  • “International Tax Reform: What You Should Know About GILTI and BEAT,” Annual In-House Symposium 2018, April 27, 2018 (speaker)
  • “District Court Invalidates Section 7874 Inversion Regulation and Opens Door for Challenges of Certain Temporary Regulations,” V&E Tax Update E-communication, October 9, 2017 (co-author)
  • “A Greek Company Mines for Magnesite and Strikes Gold for Inbound Investors,” V&E Tax Update E-communication, July 17, 2017 (co-author)
  • “Proposed Regulations under Section 751,” Tax Executives Institute Houston Chapter 27th Annual Tax School, May 2015 (co-speaker)
  • “Recent Trends and Traps in M&A Transactions,” Tax Executives Institute Houston Chapter 26th Annual Tax School, February 2014 (co-speaker)
  • “Partnership Tax Distribution Clauses Explained,” Texas Tax Lawyer, May 2011 (author)