Jay T. Taylor is a partner in the firm’s Real Estate and Commercial Transactions Practice Group and serves as chair of the firm’s Tax Credit practice. His practice is concentrated on complex commercial financing transactions, with particular depth in state and federal tax credit incentive structures.
For nearly twenty years, Jay has structured and closed transactions nationwide involving New Markets Tax Credits (NMTC), representing project sponsors, qualified active low-income community businesses (QALICBs), and financial institutions. He is nationally recognized as QALICB counsel and regularly closes multiple NMTC transactions annually across diverse asset classes and jurisdictions. Jay also advises clients on renewable energy transactions utilizing the Investment Tax Credit (ITC), as well as conventional commercial real estate and commercial/industrial lending.
In addition to tax credit work, Jay represents lenders and owners and developers in all phases of commercial real estate transactions, including acquisition, development, financing, operation, and disposition. His practice is known for handling sophisticated capital stacks, navigating regulatory complexity, and delivering efficient, execution-focused closings.
Jay’s work has been consistently recognized by leading legal ranking organizations and his peers. The Best Lawyers in America® has named him Lawyer of the Year in Little Rock for Real Estate Law in 2012, 2021, 2024, and 2026, and for Commercial Finance Law in 2025. He is perennially listed in The Best Lawyers in America® for Commercial Finance Law, Real Estate Law, and Securities/Capital Markets Law. Jay is also ranked by Chambers USA, recognized by Mid-South Super Lawyers, and named Arkansas Business’s Top 40 Under 40.