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    1. Home
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    3. Mitchell Rapaport

      People
    1. Home
    2. People
    3. Mitchell Rapaport

      People

    Mitchell Rapaport

    Partner


    • Washington, DC
    • Office+1 202.585.8305
      Mobile+1 202.288.4005
    • mrapaport@nixonpeabody.com
    • Download vCard

    Introduction

    Mitch Rapaport focuses on tax issues related to public finance and infrastructure finance transactions. During more than 35 years in practice, he has participated in a wide variety of tax-exempt financings, with an emphasis on public-private partnership transactions and other project financings. Mitch has worked on numerous public power financings, stadium and convention center transactions, as well as education, infrastructure, and other industrial projects.

    Practice Areas

    Public FinanceTaxGeneral Obligation BondsProject FinancePublic PowerStadiums, Arenas & Convention CentersSecuritizationsWater & Wastewater ManagementEnergy Project FinanceInfrastructurePublic-Private Partnerships (P3)Museums & FoundationsTax Services (including Arbitrage)

    Industries

    Renewable Energy

    /My focus

    Having worked for the U.S. Treasury, IRS, and in private practice, I focus my work on three main areas to assist clients in complex tax-exempt finance transactions and related matters.

    • I represent many different types of issuers, borrowers, and underwriters of tax-exempt bonds including cities, counties, states, public power systems, transportation and water authorities, and universities in structuring their transactions to comply with federal tax rules.
    • I work with investment banks, financial advisors, and project developers, putting together finances to maximize the use of tax-exempt debt, particularly in projects involving governmental and private entities working together.
    • Much of my work includes legislative, regulatory, and IRS enforcement matters involving tax-exempt financings on behalf of state and local governments, associations, investment banks, and investors.

    /Looking ahead

    I see an increasing interest in governmental entities and private companies working together to develop and finance critical infrastructure, particularly with respect to roads, bridges, airports, and other transportation facilities, while maximizing the use of tax-exempt bonds to finance these projects. We have worked with a variety of industry participants in developing financing structures to meet these goals.

    /In the news

    • The Bond Buyer

      New York Power Authority lights up market

      This article covering New York Power Authority’s $404.4 million of green revenue bonds brought to market this week mentions NP for serving as co-bond counsel on the deal. The NP team includes New York City partner Liz Columbo, Washington, DC partner Mitch Rapaport, New York City counsel Abbie Olsen, Washington, DC associate Noah Lebowitz, and New York City associates Kate Stack and Paul Dewey, all of the Project Finance & Public Finance practice.

      Oct 24, 2024
    • The Bond Buyer

      Municipal Electric Authority of Georgia to sell $373 million in bonds

      This article mentions NP for serving as special tax counsel on the Municipal Electric Authority of Georgia's $373 million of subordinated bonds scheduled to price this week. Proceeds will be used for capital projects and for refunding bonds, commercial paper, and revolving credit notes. The NP team advising on the bond deal is led by Washington, DC Project Finance & Public Finance partner Mitch Rapaport.

      Aug 29, 2024
    • The Bond Buyer

      Fitch upgrades LIPA ahead of its only deal this year

      This article covers the Long Island Power Authority’s recent upgrade by Fitch and its plans to price a billion-dollar issuance of electric system general revenue bonds on Tuesday, for which NP is mentioned as bond counsel. The NP team is led by Project Finance & Public Finance partners Chris Reitzel of New York City and Mitch Rapaport of Washington, DC.

      Aug 5, 2024
    • The Bond Buyer

      Massachusetts public power agency closes bond deal for solar project

      This article covers the Massachusetts Municipal Wholesale Electric Company closing on a $15 million issuance of green bonds to complete the long-term financing of a solar project that will help six participating utilities meet the state’s upcoming emission targets. The article mentions NP for serving as bond counsel in the deal. The NP deal team was led by New York City partner Liz Columbo and included Washington, DC partner Mitch Rapaport, New York City counsel Barry Rothchild, New York City associate Paul Dewey, and senior paralegals Carolyn Yi-Medina and Patrick McGovern, all of the Project Finance & Public Finance practice.

      Jan 10, 2024
    • Nashville Scene

      Titans financing clears bond market

      This article covers Metro Nashville and the state of Tennessee securing $1.2 billion to finance a new stadium for the Tennessee Titans and mentions NP for serving as special tax counsel in the bond sale. The NP team involved in the deal includes Project Finance & Public Finance partners Mitch Rapaport of Washington, DC and Johnny Hutchinson of New York City.

      Aug 30, 2023
    • Law360

      Local organizations urge US justices to side with utilities in IRS fight

      This article covers a brief filed by the American Public Power Association and Large Public Power Council urging the US Supreme Court to review a lower court’s decision that found the IRS properly reduced payments it made to utilities because of sequestration. The article mentions Project Finance and Public Finance partner Mitch Rapaport and Complex Disputes senior counsel John Hayes and counsel Brian Whittaker, all of Washington, DC, for representing the American Public Power Association and Large Public Power Council in the case.

      Aug 18, 2023
    • El Nuevo Dia

      The Highways and Transportation Authority’s adjustment plan goes into effect

      This article, which covers a debt restructuring of the Puerto Rico Highways and Transportation Authority outstanding indebtedness, mentions NP as legal advisors on the new indebtedness. The NP team includes Project Finance & Public Finance practice group leader Virginia Wong from New York, Washington, DC partners Mitch Rapaport and Carla Young, Los Angeles partner Angelica Valencia, New York associate Sebastian Torres-Rodriguez, and New York senior paralegals Carolyn Yi-Medina and Patrick McGovern, all of the Project Finance & Public Finance group.

      Dec 7, 2022
    • The Bond Buyer

      Puerto Rico's restructured bonds will be exempt, and provide fresh high-yield liquidity

      This article on Puerto Rico’s restructured general obligation bonds mentions NP for the firm’s determination that the bonds will be tax-exempt. The NP team is comprised of New York City partners Virginia Wong, Ken Lind, and Liz Columbo, and associate Sebastian Torres; Washington, DC partners Mitch Rapaport and Carla Young; and Los Angeles partner Angelica Valencia, all of the Project Finance & Public Finance group.
      March 3, 2022
    • The Bond Buyer

      Santee Cooper approves $1.3 billion tender, exchange bond refunding

      This article on Santee Cooper’s board approving a $1.3 billion tender and exchange bond refunding mentions the firm for serving as disclosure counsel. The NP team representing the South Carolina-owned utility company includes partners Liz Columbo, Virginia Wong, and Barry Rothchild of New York, Mitch Rapaport of Washington, DC, and New York counsel Abigail Olsen and associate Sebastian Torres-Rodriguez, all of the Project Finance & Public Finance group. Washington, DC Corporate partner Lloyd Spencer and Los Angeles Project Finance & Public Finance partner Dan Deaton assisted with the analysis of securities laws related to the tender and exchange.
      Feb 9, 2022
    • Inframation News

      Virginia toll road refinancing bonds

      This article on the refinancing of Elizabeth River Crossings’ bonds, which were used to modernize a river tunnel system in Virginia, mentions the firm for the work by New York City partners Virginia Wong and Roddy Devlin and Washington, DC partner Mitch Rapaport, all of the Project Finance & Public Finance group, for serving as bond counsel.
      Jan 11, 2022
    • Bond Buyer

      Treasury IRS propose rules to facilitate investment in bond-financed infrastructure

      Washington, DC, project finance and public finance partner Mitch Rapaport is quoted in this article on a move by the Treasury Department and IRA to clarify rules governing “the use of tax-exempt bonds in connection with public-private partnership projects.”
      June 12, 2018
    • Law360

      New remedial actions for tax-advantaged bonds and P3s

      Nixon Peabody public finance partners Travis Gibbs of San Francisco and Mitch Rappaport, Bruce Serchuk and Carla Young of Washington DC co-wrote this analysis on the new IRS procedures that can be used “to cure impermissible use of bond-financed projects.”
      April 20, 2018
    • The Bond Buyer

      Bond Lawyers Blast Proposed Political Subdivision Rules

      Washington, DC, Public Finance partner Mitch Rapaport is quoted in this article focused on the proposed political subdivision rules put forth by the Treasury Department and Internal Revenue Service.
      March 10, 2016
    • The Bond Buyer

      GFOA Pushing Regulators on HQLA

      Washington, DC, Public Finance partner Mitch Rapaport is quoted throughout this piece on the Government Finance Officers Association’s efforts to galvanize public officials to pressure federal banking regulators into more permissive rules on municipal securities.
      June 1, 2015
    • The Bond Buyer

      Virginia Bay Bridge District Fast-Tracks Subsea Tunnel

      New York City Public Finance partner Ken Lind and Washington, DC, Public Finance partner Mitch Rapaport are both noted as bond and disclosure counsel in this article on the Chesapeake Bay Bridge and Tunnel District of Virginia’s planned subsea tunnel.
      March 23, 2015

    /Admitted to practice

    New York
    District of Columbia

    /Education

    Georgetown University, LL.M.
    George Washington University, J.D.
    Hofstra University, B.A.

    /Professional activities

    • Active member of the National Association of Bond Lawyers
    • New York State Bar Association
    • The District of Columbia Bar.

    /Recognition

    • Selected, through a peer-review survey, for inclusion in The Best Lawyers in America® 2025 in the fields of Public Finance Law and Tax Law
    • Listed in Best Lawyers since 2008
    • Named Best Lawyers® 2024, 2014 and 2019 Public Finance Law “Lawyer of the Year” in Washington, DC
    • Recognized for exceptional standing in the legal community in Chambers USA: America’s Leading Lawyers for Business 2024 for Public Finance (District of Columbia).

    Insights And Happenings

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    • Press Release

      Nixon Peabody advises Bond Buyer ‘Deal of the Year’ winners in four categories

      Dec 9, 2024
    • Press Release

      Nixon Peabody attorneys and practice areas recognized by Chambers USA for 2024

      June 6, 2024
    • Alert

      IRS provides relief for municipal bond issuers in response to COVID-19 pandemic

      May 7, 2020
    View All

    Professionals in the Practice Area

    View All
    • Virginia Wong

      Partner / Practice Group Leader, Project Finance & Public Finance
      • New York City
      • Office:+1 212.940.3028
      • vwong@nixonpeabody.com
      Virginia Wong
    • Julie K. Seymour

      Partner / Lateral Recruiting Partner
      • Chicago
      • Office:+1 312.977.4353
      • jkseymour@nixonpeabody.com
      Julie K. Seymour
    • Daniel M. Deaton

      Partner
      • Los Angeles
      • Office:+1 213.629.6050
      • ddeaton@nixonpeabody.com
      Daniel M. Deaton
    • Scott R. Singer

      Partner
      • New York City
      • Office:+1 212.940.3182
        Mobile:+1 917.886.5967
      • ssinger@nixonpeabody.com
      Scott R. Singer
    • Jade E. Turner-Bond

      Partner
      • Los Angeles
      • Office:+1 213.629.6141
      • jturnerbond@nixonpeabody.com
      Jade E. Turner-Bond
    View All

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