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Shawn J.
Daray

Position
Associate
Office
New Orleans

Shawn Daray is an associate in the Tax Practice Group, where he represents clients on a broad range of federal tax matters and tax credit opportunities.


Shawn counsels businesses, project developers, community development entities (CDEs), and other nonprofit organizations on the full range of federal tax issues. He has particular experience advising clients on current, industry-specific economic development tax credit opportunities, including new market tax credits; historic rehabilitation tax credits; offshore wind, solar, and other renewable energy tax credits; and carbon sequestration tax credits; among other federal incentives.

Shawn’s clients include upstream, midstream, and downstream oil, gas, and energy companies; manufacturers, retailers, and other energy end users across numerous industries; and participants in public-private partnerships and infrastructure projects. Well versed in the technologies — such as blue and green hydrogen — that are currently the focus of federal incentives, Shawn also recognizes that many of these targeted programs are time-limited. With this in mind, he helps clients develop effective strategies to maximize these opportunities before they expire.

He also advises clients on niche federal tax issues, including programs associated with fuel plants regulated by the Alcohol and Tobacco Tax and Trade Bureau (TTB), helping companies and organizations navigate the complex processes required to identify, apply for, and comply with the requirements of these unique federal tax regulations.

In addition to his federal tax and tax credit counsel, Shawn advises nonprofit entities on formation issues, including qualifying for 501(c)(3) status, tax reporting, and other day-to-day and strategic issues.

Shawn also provides estate planning services to high-net-worth individuals and families and closely held companies. He drafts and establishes multigenerational trusts, grantor trusts and grantor-retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), and other trust structures, and he documents a wide range of other complex estate planning transactions.

Shawn is a regular contributor to the firm’s blogs and client alerts and speaks frequently to industry and legal groups and at client seminars on emerging federal tax issues. Prior to joining Jones Walker, Shawn served as an extern for the Litigation Division of the Louisiana Department of Revenue, where he published articles on the effects of the Amazon Tax for online retailers and state retroactive tax laws.

Publications

  • "Planning for Green? How the 2024 Election Might Impact Current Alternative Energy Tax Credits," Jones Walker LLP Environmental Issues at the 2024 Ballot Box — Environmental Client Alert, October 2, 2024
  • "Understanding IRS Credits, Regulations & Compliance," Construction Business Owner, July 24, 2024
  • "Internal Revenue Service Releases Final Rules on IRA Wage and Apprenticeship Requirements," Jones Walker LLP Tax Client Alert, July 8, 2024
  • "Follow the Money: Will the IRA Drive Renewable Energy Construction Projects?" American Bar Association, Under Construction Magazine, April 29, 2024
  • "IRS Releases Notice Providing Hydrogen Tax Credit Emissions Information," Jones Walker LLP Tax Client Alert, April 11, 2024
  • "Good News for Offshore Wind Blows in With New Guidance From the Treasury and IRS," Jones Walker LLP Tax Client Alert, April 3, 2024
  • "IRS Considers Allowing Individuals to Purchase Clean Energy Tax Credits, but Buyer Beware," The Energy Transition ERA: Environmental, Renewables & Alternative Energy Client Alert, December 4, 2023
  • "IRS Proposed Regulations Provide Guidance on New Inflation Reduction Act Prevailing Wage and Apprenticeship Requirements," The Energy Transition ERA: Environmental, Renewables & Alternative Energy Client Alert, October 17, 2023
  • "Inflation Reduction Act: Implications for Solar and Wind Tax Credit Equity Markets," Jones Walker LLP Tax Client Alert, September 1, 2022
  • "Sunny Days for Solar Projects and Strong Tailwinds for Offshore Wind Projects," Jones Walker LLP Tax Client Alert, August 18, 2022
  • "Beyond the Blog — COVID-19 Recap — November 14, 2021," Jones Walker LLP Disaster Prep & Recovery Alert, November 14, 2021
  • "IRS Releases 2022 Benefit Plan Limits and Thresholds — Updated FSA Limits," Jones Walker LLP Employee Benefits Client Alert, November 11, 2021
  • "Overview of Wind Tax Credits: IRS Guidance on Beginning of Construction of Wind Projects," Jones Walker LLP Offshore Wind Client Alert, May 13, 2021
  • "Overview of Wind Tax Credits: Internal Revenue Code Sections 45 and 48," Jones Walker LLP Offshore Wind Client Alert, May 6, 2021
  • "Beyond the Blog — COVID-19 Recap — March 14, 2021," Jones Walker Disaster Prep & Recovery Client Alert, March 14, 2021
  • "DOL Issues Guidance on COVID-19 Deadline Extensions for Benefit Plan Participants and Plan Sponsors," Jones Walker LLP Employee Benefits Client Alert, March 5, 2021
  • "Beyond the Blog — COVID-19 Weekly Recap — September 13, 2020," Jones Walker LLP Disaster Prep & Recovery Client Alert, September 13, 2020
  • "Department of Labor Releases Guidance for 401(k) Plan Investments in Private Equity," Jones Walker LLP Employee Benefits Client Alert, July 22, 2020
  • "IRS Provides New Markets Tax Credit and Opportunity Zone Relief," Jones Walker LLP Tax Client Alert, June 15, 2020
  • "Lawmakers Secure Signatures on the SECURE Act," Jones Walker LLP Tax Client Alert, February 2020
  • "IRS Issues Another Trick: Bottom-Dollar Guarantee Applies to Certain Deficit Restoration Obligations," Jones Walker LLP Tax Client Alert, November 2019
  • "All Tricks and No Treats: IRS Puts Final Nail in the Coffin of the Bottom-Dollar Guarantee," Jones Walker LLP Tax Client Alert, October 2019

Presentations

  • "The IRA in 2025: Updates for the Offshore Wind Industry," 2025 Oceantic International Partnering Forum, Virginia Beach, Virginia, April 29, 2025
  • "IRA Energy Tax Credits: Buyer Beware!" Beverly Hills Bar Association Virtual CLE, November 5, 2024
  • "The Inflation Reduction Act: One Year Later," Rice Global Forum, Houston, Texas, July 25, 2024
  • "The Resounding Impact of the Inflation Reduction Act on Deployment of Climate Technology and the Global Response to its Economic Impact," American Institute of Chemical Engineers (AIChE) 2024 Spring Meeting and 20th Global Congress on Process Safety, New Orleans, Louisiana, March 24, 2024
  • "US Policy Of Interest To The Maritime Industry," German Shipbuilding & Maritime Industry Delegation Louisiana & Mississippi Briefing, World Trade Center New Orleans & Greater New Orleans Inc., June 26, 2023
  • "Inflation Reduction Act: Navigating the Murky Waters of Compliance and Incentives," Rice Global Engineering & Construction Forum (RFC), June 8, 2023
  • "Offshore Wind – Recent Developments, Developing Trends, and Inflation Reduction Act Incentives," LSU Journal of Law and Energy Resources Virtual Symposium, "Congressional Action in the Energy Transition", January 27, 2023
  • "The New World of Carbon Sequestration Tax Credits," Louisiana State Bar Association, April 2022
  • "COVID-19 Impact on Employee Benefits Plans," Association of Employee Benefit Planners, August 3, 2020
New Orleans
201 St. Charles Ave
New Orleans, LA 70170-5100
D: 504.582.8488
F: 504.589.8488
Emailsdaray@joneswalker.com

Education

  • New York University School of Law
    LLM, Taxation, 2019 
  • Louisiana State University Paul M. Hebert Law Center
    JD, DCL, 2018
  • University of New Orleans
    BS, Finance, summa cum laude, 2011

Bar Admissions

  • Louisiana

Related Practices

  • Employee Benefits
  • Tax
  • Tax Credit Finance
  • Tax Credit Programs

Related Industries

  • Construction Industry
  • Energy, Environmental & Natural Resources
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