Tim C. Reilly

I am a tax attorney focused on state and local tax (SALT), tax policy, and tax controversy. I help clients navigate complex tax issues, resolve disputes with taxing authorities, and pursue tax credits and incentives. During Iowa’s legislative session, I help shape tax policy, serving as a go-to resource for policymakers on tax proposals and their practical implications for businesses and taxpayers.

My tax practice includes matters affecting energy companies and utilities, combining technical SALT expertise with the practical considerations that shape how energy infrastructure and utility operations handle tax obligations. I help my clients evaluate, structure, and negotiate state and local tax incentive arrangements and navigate related compliance requirements.

I also support BrownWinick’s government relations team through analysis and advice on lobbying registration, reporting, and compliance requirements, including multistate guidance for clients’ advocacy activities.

My Approach

Before joining BrownWinick, I spent more than a decade in state government, including six years with the Iowa Department of Revenue as a tax attorney and policy director. I also spent two years in public accounting focused on state and local tax matters. I bring those perspectives together to explain complex requirements, identify practical options, and help clients make informed decisions.

I enjoy solving complex problems, but the right solution must fit each client’s unique circumstances. A cornerstone of my practice is being honest and clear with my clients about their expectations. Can I always make all problems disappear? No. But will I do everything I can to get to a result that works best for my clients? Absolutely.

I have worked with clients across industries, including construction, manufacturing, technology, financial services, retail, and nonprofits. In addition to deep knowledge of sales and use taxes, my tax expertise extends to insurance premium taxes (including captives or for surplus line purchases), property taxes, utility replacement taxes, income taxes for businesses, vehicle registration fees and taxes, motor fuel and electric vehicle taxes, other excise taxes, and credits and incentives for all tax types.

More About Me

I grew up in the New York City metro area and have lived in Iowa for over two decades. I earned my B.A. in political science and music from the University of Iowa in 2008 and my J.D. from Drake University in 2011. I live in the Des Moines area with my wife and our two boys. I enjoy being outdoors and staying active.  

My Specialties

• Taxation Law—State & Local Tax (SALT)
• Tax Controversy
• Tax Policy
• Sales and Use Tax
• Property Tax
• Energy & Utility Taxation
• State and Local Tax Credits & Incentives
• Local Government Finance
• Lobbying & Public Policy