New Section 25F Education Freedom Tax Credit and Recent IRS Guidance

Mr. Palmer provides policy, legal, strategic planning, and advocacy services to education leaders across the country, including state/national policy counsel and federal advocacy before the White House, U.S. Department of Education, and Congress. He works on a wide range of major reforms, from designing K-12 policies that promote college and career readiness, to building comprehensive birth-to-five early learning systems, to promoting access and diversity in higher education. Mr. Palmer previously served as Deputy Assistant Secretary for Civil Rights at the U.S. Department of Education and Attorney and Policy Advisor in the Clinton White House where he worked on the President's Race Initiative on education and civil rights issues. He holds a Juris Doctor from the University of California Berkeley Boalt Hall School of Law, a Master's in Public Policy from Harvard University's John F. Kennedy School of Government, and a Bachelor of Arts with honors from the University of Maryland.

Mr. Sanders concentrates his practice in taxation, bringing extensive experience in matters involving partnerships, limited liability companies, S corporations, real estate, tax controversies, opportunity zone funds, and estate planning, including trusts and estates. His work also encompasses exempt organizations, with a focus on healthcare and low-income housing, as well as associations and joint ventures between for-profit and nonprofit entities. Mr. Sanders is highly experienced in structuring New Markets Tax Credit (NMTC) and Historic Tax Credit (HTC) transactions and frequently serves as an expert witness in complex litigation. In addition to his practice, Mr. Sanders serves as an adjunct professor at both The George Washington University Law School and Georgetown University Law Center, where he teaches courses on Income Taxation of Partnerships and S Corporations, Tax Treatment of Charities and Other Nonprofit Organizations, and Joint Ventures Involving Tax-Exempt Entities, including those in healthcare, education, housing, and conservation.