Charles S. Henck counsels clients on the tax attributes related to a variety of capital infrastructure projects, including a range of tax credits, energy credits, and Treasury grants. Charlie regularly advises on municipal and corporate financing for utility, industrial, and infrastructure facilities. He has served as bond counsel, underwriter's counsel, special tax counsel, and company counsel in revenue bond, private activity bond, general obligation bond, and leveraged lease financings.
Charlie has extensive experience in the issuance and restructuring of project and revenue-based tax-exempt financings for solid waste disposal and resource recovery facilities. He also has been involved as counsel to the borrower and the issuer in a number of IRS audits of bonds issued to finance utility, industrial, and infrastructure facilities, and is a frequent lecturer and panelist in national conferences on federal tax matters relating to financings of these facilities. Recently, Charlie served as Chair of a working group of the NABL's Tax Law Committee that drafted comments about the implementation of various bond related aspects of the Inflation Reduction Act.
Before joining Ballard Spahr, Charlie was an attorney in the Office of Chief Counsel of the IRS.
Professional Highlights
Professional Activities
American Bar Association, Section of Taxation
American College of Bond Counsel, Fellow
National Association of Bond Lawyers (NABL)
Past Head, Solid Waste Task Force; past Chair, Arbitrage and Education Committees; past Chair, Bond Attorneys Workshop
Recognition & Accomplishments
Charlie served as Chair of a working group of the NABL's Tax Law Committee that drafted comments about the implementation of various bond related aspects of the Inflation Reduction Act. The comments were filed with the IRS and Treasury.
The Best Lawyers in America, Public Finance Law, 2008-2025, "Lawyer of the Year," Public Finance Law, 2021 (Washington, D.C.)
Chambers USA, Public Finance (Washington, D.C.), 2024
Legal 500, Industry Focus - Energy: Renewable/Alternative, 2014
Board Memberships & Community Service
American College of Bond Counsel, past Director
NABL, past Director
Related Insights
Credentials
Education
Emory University School of Law (J.D. 1975, with honors)
Georgetown University Law Center (LL.M. Taxation 1979)
Emory University (B.A. 1969)
Admissions
District of Columbia