Jennifer Bernardini is an Attorney in Passthroughs & Special Industries in the IRS Office of Chief Counsel. Her practice focuses on tax issues related to natural resources, renewable energy resources and technologies, and utilities. Jennifer is the principal drafter of guidance addressing the application of the beginning of construction standard to the §§ 45, 48, and 45Q credits and the proposed and final regulations under § 468A, which provide guidance on the treatment of nuclear decommissioning costs. She also participated in the drafting of the proposed and final regulations under § 45Q that provide guidance regarding the credit for carbon oxide sequestration.

Jennifer currently serves as Vice Chair of the ABA’s Energy and Environmental Taxes Committee. She is a regular speaker and a member of the Planning Committee for the Parker C. Fielder Oil and Gas Tax Conference. In 2019, Jennifer received the Parker C. Fielder Award for Achievement in Oil and Gas Taxation. Jennifer received her B.S. from George Washington University, J.D. from George Mason University School of Law, and her LL.M. in Taxation from Georgetown University Law Center.