Please apply to no more than two jobs within a six-month period.

USA - Tax - Indirect Tax - Credits & Incentives - JD/LLM Intern - Summer 2026

Locations: San Francisco, California; Chicago, Illinois; Detroit, Michigan; Grandview Heights, Ohio; Dallas, Texas

Requisition ID: 1641288

________

At EY, we’re all in to shape your future with confidence.

We’ll help you succeed in a globally connected powerhouse of diverse teams and take your career wherever you want it to go. Join EY and help to build a better working world.

_________

USA - Tax - Indirect Tax - Credits & Incentives – JD LLM Intern – Summer 2026

The Opportunity

Join our dynamic EY Tax team, where our global expertise and deep technical knowledge across all tax disciplines are enhanced by the latest in innovation and cutting-edge technology. We pride ourselves on exceptional client service, strong accountability, and governance, making us the top choice for industry executives and the largest revenue-generating US and global tax practice.

Our Indirect Tax practices navigate the complexities of state and local taxes, which often constitute a company's largest tax burden and are on the rise globally. Our approach helps businesses understand their tax liabilities, identify risks and opportunities, and align with their broader tax strategy, reinforcing the critical role of tax and finance in the modern business landscape. Learn from our experienced professionals, cutting-edge technology, and proven methodologies to effectively manage our clients’ indirect tax posture.

Your Key Responsibilities

Our Credits and Incentives (C&I) practice provides holistic site selection, location investment and government business incentives services to global and domestic clients, with considerations across tax, labor, real estate, supply chain, geopolitics, trade, and sector-specific themes. Our C&I practice also provides holistic tax advisory and compliance services relating to sustainability taxes including global, federal, state, and local grants, incentives and tax credits, to support transformation to a green and de-carbonized economy.

The team plays a critical role as client advisors in strategic planning, location decisions, and enabling client use of government grants, incentives and tax credits which are intended to spark positive societal change.

As an Intern on our team, your role will include:

Collecting and analyzing large economic and demographic datasets for both internal and external project purposes.

Researching and assisting in the production of reports, including the creation of supporting tables, charts, graphics and maps.

Following evolving global, federal, state and local taxation developments for incentives.

Contributing to the writing and editing of project reports and proposals.

Informing client policy decisions on sustainability taxes and grants, and tax credits and incentives.

Developing client deliverables such as location assessments, incentives analysis and documentation, tax and incentives analysis, grants and incentives applications, benchmarking studies, requests for proposal from state and local economic development authorities, and tax and business cost modeling.

Delivering value to internal and external clients by identifying innovative and leading trends in location analysis and economic incentives by following federal, state and local legislative, statutory, and case law developments.

Working collaboratively with the team to advise clients on the impacts of sustainability taxes and incentives and their potential impact on achieving corporate sustainability goals.

Skills and attributes for success

To qualify for the role, you must have

An undergraduate or graduate degree in Business, Economics, Public Policy, Urban Planning, International Trade, International Relations, or related field, along with a predicted Juris Doctor (JD); supported by a strong academic record.

A demonstrable plan for passing a US state Bar exam.

Strong analytical and writing skills.

Proficiency in Microsoft Office, including Excel, Word and PowerPoint.

The ability and willingness to travel and work in excess of standard hours when necessary.

Access to reliable transportation to/from the EY office and client sites. A driver’s license is strongly recommended as ride share and public transportation options may not be available in all locations.

Ideally, you will have

Interest in government/politics.

Interest in environmental sustainability or LEED-certified professional status.

Experience with federal, state and local incentives.

Experience with site selection experience.

Experience building dashboards using data visualization software, such as PowerBI, Alteryx.

Experience working in the field of environmental sustainability, taxes or incentives.

Knowledge of how to leverage firm-approved AI tools in a business setting, including Microsoft Copilot.

Please note this position is not able to consider candidates with an Accounting major who have plans to pursue the CPA.

CPA-track candidates with an interest in Tax should explore opportunities in the 360 Careers Diversified Staff Group; you can learn more about the360 Careers Experience here.

__________

What we offer you
At EY, we’ll develop you with future-focused skills and equip you with world-class experiences. We’ll empower you in a flexible environment, and fuel you and your extraordinary talents in a diverse and inclusive culture of globally connected teams. Learn more.

We offer a comprehensive compensation and benefits package where you’ll be rewarded based on your performance and recognized for the value you bring to the business. The base salary range for this job in all geographic locations in the US is $40.87 to $52.88. Individual salaries within those ranges are determined through a wide variety of factors including but not limited to education, experience, knowledge, skills and geography. In addition, our Total Rewards package includes medical and dental coverage, pension and 401(k) plans, and a wide range of paid time off options.
Join us in our team-led and leader-enabled hybrid model. Our expectation is for most people in external, client serving roles to work together in person 40-60% of the time over the course of an engagement, project or year.
Under our flexible vacation policy, you’ll decide how much vacation time you need based on your own personal circumstances. You’ll also be granted time off for designated EY Paid Holidays, Winter/Summer breaks, Personal/Family Care, and other leaves of absence when needed to support your physical, financial, and emotional well-being.

We value your application
• To make the most of your application experience, please limit yourself to two applications within a six-month period.
• Applications to EY are reviewed by a dedicated member of our early careers team.
• You may receive outreach from an EY Recruiter to discuss your application and interests.

Are you ready to shape your future with confidence? Apply today.

To learn more about our anticipated application deadlines, please visit this link .

For those living in California, please click here for additional information.

EY focuses on high-ethical standards and integrity among its employees and expects all candidates to demonstrate these qualities.

EY | Building a better working world

EY is building a better working world by creating new value for clients, people, society and the planet, while building trust in capital markets.

Enabled by data, AI and advanced technology, EY teams help clients shape the future with confidence and develop answers for the most pressing issues of today and tomorrow.

EY teams work across a full spectrum of services in assurance, consulting, tax, strategy and transactions. Fueled by sector insights, a globally connected, multi-disciplinary network and diverse ecosystem partners, EY teams can provide services in more than 150 countries and territories.

EY provides equal employment opportunities to applicants and employees without regard to race, color, religion, age, sex, sexual orientation, gender identity/expression, pregnancy, genetic information, national origin, protected veteran status, disability status, or any other legally protected basis, including arrest and conviction records, in accordance with applicable law.

EY is committed to providing reasonable accommodation to qualified individuals with disabilities including veterans with disabilities. If you have a disability and either need assistance applying online or need to request an accommodation during any part of the application process, please call 1-800-EY-HELP3, select Option 2 for candidate related inquiries, then select Option 1 for candidate queries and finally select Option 2 for candidates with an inquiry which will route you to EY’s Talent Shared Services Team (TSS) or email the TSS at ssc.customersupport@ey.com.