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Brandon D.
Hughey

Position
Partner
Office
Birmingham

Brandon Hughey is a partner in the Tax Practice Group.


While he has advised clients in many aspects of federal and state taxation, Brandon’s practice currently focuses on partnership taxation and the representation of lenders and investors in connection with affordable housing transactions using tax credits under Section 42 and 47 of the Internal Revenue Code and housing and historic state tax credits, tax-exempt bonds, tax-exempt loans, MTEBs, Fannie Mae and Freddie Mac debt, HOME loans, HUD, RAD, AHP grants or loans, USDA/RD loans, and other financing sources.

Brandon has also represented clients in matters before the Internal Revenue Service and the Alabama Department of Revenue. He has represented clients in tax and real estate cases in the US District Court, Alabama state courts and the Alabama Supreme Court. He has also advised businesses on tax and corporate business formation, acquisitions, mergers and dispositions.

Prior to joining Jones Walker, Brandon was a partner at the Birmingham, Alabama, law firm Liles & Rushin, a boutique law firm focused on representing lenders and investors in affordable housing transactions around the country. Before joining Liles & Rushin, Brandon practiced at the Mobile, Alabama, firm Armbrecht Jackson focusing on taxation, real estate, oil and gas, business organizations, estate planning, and trust and estate administration. He also served as an adjunct professor at the University of Mobile in 2012, teaching Advanced Federal Taxation.

Noteworthy

  • Chambers USA, Tax (2025)
  • The Best Lawyers in America®, Tax Law (listed annually since 2023)
  • The Legal 500 United States, Real Estate (2019)
  • Alabama State Bar Leadership Forum Class 10 graduate (2014)
  • Alabama State Bar Young Lawyers Section, President (2014–2015)

Publications

  • "IRS Issues Another Trick: Bottom-Dollar Guarantee Applies to Certain Deficit Restoration Obligations," Jones Walker LLP Tax Client Alert, November 2019

Presentations

  • "LIHTC: Partnership Agreements – Key Terms and Negotiations," American Bar Association’s Forum on Affordable Housing and Community Development 2020 Virtual Boot Camp, October 27, 2020
  • "Making Sense of Exit Language: An Investor Counsel’s Perspective," Annual Louisiana Association of Affordable Housing Providers (LAAHP) Conference, New Orleans, Louisiana, October 2, 2019

Memberships

  • American Bar Association Forum on Affordable Housing and Community Development Law
  • American Bar Association Tax Section
  • American Bar Foundation, Fellow (2015–present)
Birmingham
Suite 1100
420 20th St N
Birmingham, AL 35203
D: 205.244.5315
F: 205.244.5472
Emailbhughey@joneswalker.com

Education

  • Northwestern School of Law
    LLM, Taxation, with honors, 2005
  • The University of Alabama School of Law
    JD, 2004 
  • Samford University
    BSBA, Accounting, 2001

Bar Admissions

  • Alabama

Related Practices

  • Tax
  • Tax Credit Programs
  • Tax Credit Finance
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