Education:
University of Nebraska
Joined Christianson CPAs and Consultants:
February 2026
Professional Focus:
Brian Polley specializes in renewable energy and clean fuels tax credits for Christianson. He brings deep technical and practical experience advising producers of qualified biogas and renewable natural gas, clean fuel producers, and renewable energy developers on complex federal tax incentives. Brian has extensive expertise across Internal Revenue Code Sections 48, 48E, 45, 45Y, 45X, 45V, 45Z, and 48C, and is particularly skilled at helping clients identify, maximize, and substantiate renewable energy tax credits. Prior to joining Christianson, Brian was the primary author of a successful Section 48C Round 2 concept paper and application that resulted in the U.S. Department of Energy awarding a client a $60 million tax credit allocation. More recently, Brian has provided underwriting counsel for the transfer of renewable energy tax credits, including credits generated from some of the largest renewable energy projects in the United States.
Office Location:
Brian works remotely out of Nebraska.
