Joshua Bonney is an associate at the firm’s Washington, D.C. office and a member of the real estate investment, development and finance group with a concentration on corporate economic incentive acquirement and tax-advantaged financing transactions.
Joshua represents domestic and foreign inbound entities in connection with the identification and procurement of federal, state, and local subsidization incentives for corporate capital investment programming nationwide. He is part of a team of attorneys that has secured capital investment incentives including cash grants, real property and sales and use tax abatements, employment-creation tax credits, tangible and intangible property investment tax credits, research and development tax credits, real property transfer tax exemptions, payment in lieu of tax arrangements, and other forms of government-sponsored financial assistance across industry sectors including retail, financial services, technology, manufacturing, sports and entertainment, hospitality, and last-mile distribution and fulfillment center warehousing.
Joshua also represents a variety of borrower entities, financial underwriting institutions, and issuer authorities in connection with the structuring and documentation of tax-exempt and taxable financing transactions related to the acquisition and development of qualifying capital assets under Section 103 and Sections 141 through 150 of the Internal Revenue Code. He has experience facilitating the issuance of publicly-offered and directly-placed investment-grade and high-yield debt instruments (credit-enhanced and non-enhanced) on a secured (senior, parity, and subordinate) and unsecured basis in short-term, interim, and long-term form. Products and structures include, among others, appropriation-backed installment method financings for conventional and nonconventional assets (certificates of participation, limited obligation bonds and lease-purchase obligations), on and off-balance sheet project revenue obligations (including public-private partnership “P3” delivery methods), qualified residential rental project obligations for affordable housing development, enterprise revenue obligations, general obligations, special obligations, short-term borrowing programs and other revolving and non-revolving credit facilities, and various forms of credit enhanced financings for fixed-rate, variable-rate, and multi-modal obligations.
Articles in the National Law Review database by Joshua R. Bonney