ABOUT

Developed through graduate research at Harvard Extension School

The Wildfire Prevention Tax Credit framework was developed by Brandon Corcoran, CPA, as the capstone research project for an ALM in Sustainability at Harvard Extension School (May 2026). The framework draws on firsthand experience with transferable tax credit investment markets — not only as described in policy literature, but as they operate in institutional capital markets.

Prior to Harvard, Corcoran spent nearly a decade at ORIX Corporation USA in progressively senior roles focused on private equity and alternative asset management. He drove ORIX’s acquisitions of Boston Financial Investment Management and Boston Capital’s LIHTC fund platform — transactions that combined two of the nation’s largest LIHTC syndication businesses into a single platform managing approximately $15 billion in assets across nearly 190 funds. This experience informs the financial architecture and capital formation strategy underlying the WPTC framework.

Active engagement is underway with practitioners, funders, and land managers across the wildfire resilience and environmental finance communities. Current work focuses on MRV protocol development, TPA governance design, and advancing the stakeholder and legislative groundwork for a state-level pilot in Colorado — the first step toward federal authorization.