Client Alerts
Storing Up Certainty: IRS Expands the 45Q Safe Harbor
On August 14, 2026, the Internal Revenue Service (“IRS”) issued its Notice 2026-50 (the “2026 45Q SH Notice”), which expands …
August 17, 2026
August 17, 2026 • 3-minute read
Partner
Tax
“Clients appreciate that I provide a broader prospective when delivering advice, having spent over 20 years in renewable energy doing everything from working in an in-house capacity, to serving in a senior business role, to leading renewable energy and infrastructure practice groups at major law firms.”
Jorge Medina focuses on federal tax policy and controversy issues involving renewable energy and energy transition assets, and he has extensive experience structuring tax-driven transactions. Jorge manages the execution of tax equity, M&A and debt transactions and represents both sponsors and investors in the energy sector in connection with energy storage, wind, solar, hydrogen, renewable natural gas, carbon capture, geothermal, biofuels and electric vehicle infrastructure projects. He is deeply familiar with all forms of tax equity structures, having closed dozens of partnership flip, lease pass-through and sale-leaseback transactions.
Prior to joining Vinson & Elkins, he led the renewables and infrastructure practices at two other firms. He also previously served as Associate General Counsel-Tax at automotive and energy company Tesla Inc., where he was primarily responsible for all tax issues across Tesla related to the energy and storage business and served as Vice President and Deputy General Counsel at SolarCity, which Tesla purchased in 2016.
Jorge is recognized by Chambers USA 2025 in Tax where one client notes “Jorge is open-minded, creative and finds solutions for his clients to get deals done.”
Renewable project sponsor/developer in the $60 million tax equity financing and $30 million ITC transfers to fund approximately $180 million in residential solar assets across 35 states
Palmetto Solar, in partnership with Generac Power Systems, in securing a $200 million Department of Energy grant to install, own, and operate residential solar projects in Puerto Rico
Renewable project sponsor/developer in the $150 million tax equity financing and $90 million ITC transfers to fund approximately $450 million in residential solar assets across 35 states; this is the first hybrid tax equity transaction to employ a combined representation and warranty and tax insurance policy covering a tax equity investor and multiple tax credit purchasers within a single policy
APG Asset Management NV, a Dutch pension manager, in its purchase from Quinbrook Infrastructure Partners of a 49% stake in the $1.2 billion Gemini project, which is expected to be the largest solar project in America
GreenPoint Partners in tax credit structuring related to the formation of a joint venture with EV Realty, an EV infrastructure development platform, to build out $200 million in electric vehicle charging hubs
Complete Solar Holding Corporation, a leading U.S. solar technology, services, and financing company, in its $888 million merger with The Solaria Corporation, forming Complete Solaria, Inc.
TeraWatt Infrastructure, an electric vehicle fleet charging specialist, in a transaction that will provide approximately $1 billion of institutional capital to support the buildout of its fleet-focused charging centers and operations
CMS Energy in the acquisition and tax equity financing of the Aviator transaction, the largest wind project transaction in 2020 (short listed for multiple Deal of the Year awards)
TC Energy, a North American energy infrastructure company with operations in the natural gas, oil, and power industries, in a joint venture with Nikola Corporation, a global leader in zero-emissions transportation and energy infrastructure solutions, to explore co-developing large-scale clean hydrogen hubs in the U.S. and Canada
Archaea Energy LLC, an emerging leader in the development and advancement of renewable natural gas (RNG), in a business combination agreement with Aria Energy LLC, led by Rice Acquisition Corporation (RAC), a special purpose acquisition company focused on the energy transition sector
NextEra Energy Partners, LP in its $733 million acquisition of a 391 MW portfolio of four operating wind assets located in California and New Hampshire
Chanel in the $80 million development and tax equity financing of Sunrun solar and solar plus battery storage projects on low-income, multifamily housing, which was Chanel’s first investment in a renewable energy transaction and winner of the 2020 RE100 Leadership Award For Best Community Changemaker deal of the year
Tesla in a first-of-its-kind tax credit monetization transaction structure for electric vehicle tax credits, financing over $795 million in vehicles
SolarCity in the largest solar distributed generation tax equity transaction in history, funding over $1 billion in solar and battery storage projects
SolarCity as tax counsel in the first four solar securitization transactions ever completed
S&B USA (previously Shikun and Binui America) in the acquisition and debt and tax equity financing of the 260 MW Brazoria West Solar Project
CMS Energy in the tax equity financing of the 100MW NW Ohio Wind Farm by Wells Fargo
Tesla, SolarCity, Palmetto, Sunrun and others in over 60 residential solar tax equity transactions
NextEra in its $650 million electric vehicle charging joint venture with Blackrock and Daimler
Lyft in electric vehicle financing transactions
Tesla in the expansion of its electric vehicle charging network
NextEra in its electric school bus joint venture with First Student
SK Group in a joint venture with World Energy GH2 for the development of Project Nujio’qonik, a $4.5 billion green hydrogen facility in Canada
Chevron New Energy in its investment in the $600 million Drysdale fund by Climate Asset Management
Heirloom Carbon, a direct air capture company, in a long term contract with Microsoft for up to 315,000 metric tons of CO2 removal– one of the largest carbon dioxide removal deals to-date
Chevron New Energy in its geothermal energy joint venture with Baseload Capital
Represented Tesla in nine IRS audits of SolarCity/Tesla’s solar funds, involving more than $500 million at issue, with no adjustments
Various tax equity funds in the placement of over 50 tax insurance policies that cover billions in tax exposure
Education
Admissions
Client Alerts
Storing Up Certainty: IRS Expands the 45Q Safe Harbor
On August 14, 2026, the Internal Revenue Service (“IRS”) issued its Notice 2026-50 (the “2026 45Q SH Notice”), which expands …
August 17, 2026
August 17, 2026 • 3-minute read
Client Alerts
5% Safe Harbor Resurrected for Wind and Solar (At Least for Now)
On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia (the “District Court”) vacated Internal Revenue …
June 8, 2026
June 8, 2026 • 2-minute read
Articles
The Inflation Reduction Act of 2022 introduced the Clean Electricity Investment Tax Credit under section 48E of the Code[1] (the …
May 15, 2026
May 15, 2026 • 5-minute read
Articles
Energy Tax Credits in 2026: A Tale of Two Markets
The One Big Beautiful Bill Act’s sweeping reforms have reshaped tax planning across much of the U.S. economy, but no …
March 17, 2026
March 17, 2026 • 4-minute read
Client Alerts
Material Assistance Guidance Released, Leaving Taxpayers Wanting More
On February 12, 2026, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) released IRS Notice 2026-15 …
February 13, 2026
February 13, 2026 • 5-minute read
Deals & Cases
Vinson & Elkins advised Industrial Development Funding (“IDF”) and its affiliates in connection with a $1.7 billion project investment supporting …
August 6, 2026
August 6, 2026 • 2-minute read
Media Coverage
Jorge Medina Examines Solar and Wind Tax Credit Uncertainty in Law360
Vinson & Elkins partner Jorge Medina shared insights with Law360 about ongoing uncertainty surrounding solar and wind tax credits following …
June 18, 2026
June 18, 2026 • 1-minute read
Awards & Rankings
The Legal 500 US 2026 recommended Vinson & Elkins as a leading law firm in 47 practice categories. In total, …
June 10, 2026
June 10, 2026 • 3-minute read
Awards & Rankings
Vinson & Elkins announced today that it achieved 20 Band 1 rankings in Chambers USA 2026: Nationwide: Energy Transition; Energy: …
June 4, 2026
June 4, 2026 • 3-minute read
Awards & Rankings
The Legal 500 US 2025 recommended Vinson & Elkins as a leading law firm in 43 practice categories. In total, 133 attorneys are recognized, many in more than one category. Vinson & Elkins attorneys earned multiple special designations, such as “Leading Trial Lawyer,’ “Hall of Fame,” “Leading Partner,” “Next Generation Partner,” and “Leading Associate.”
June 11, 2025
June 11, 2025 • 3-minute read
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