Shelley Leonard is Deputy Tax Legislative Counsel in the Department of Treasury’s Office of Tax Policy, where she reviews and advises on tax regulations and other guidance. Currently, Shelley helps lead the team of Attorney-Advisors implementing the renewable energy provisions of the Inflation Reduction Act. Prior to this role, Shelley served as a Legislation Counsel at the Joint Committee on Taxation where she advised on legislative and policy matters relating to tax administration and compliance, individual income tax, health, employment tax, and certain business tax credits. Before her time at JCT, Shelley previously was Deputy Tax Legislative Counsel and an Attorney-Advisor in the Office of Tax Policy. Shelley also was an associate in the tax group of local law firm, practicing in the areas of federal tax controversy, litigation, and counseling. Shelley began her legal career as a trial attorney for the U.S. Department of Justice, Tax Division.

Shelley served as a law clerk for the Honorable Michael Baylson in the U.S. District Court, Eastern District of Pennsylvania. She received her B.A., cum laude, from Dartmouth College and her J.D., cum laude, from Harvard Law School.