Meet Jonathan

Jonathan Moon is an associate in Haynsworth Sinkler Boyd’s Columbia office and focuses his practice on economic development and mergers and acquisitions.
 
Jonathan works with companies that are relocating to or expanding operations in South Carolina on a host of economic development incentives, including negotiating and drafting fee in lieu of tax (FILOT) agreements, structuring special source revenue credit (SSRC) arrangements, job development credits, job tax credits and state and local economic development grants. He also works with local governments on the administration of FILOT and SSRC arrangements.
 
He assists our mergers and acquisitions team with due diligence, document drafting and review and all other aspects of M&A transactions.
 
Jonathan also has experience navigating the Section 48C tax credit application process, which is available to companies investing in new or upgraded manufacturing and industrial facilities. This competitive tax credit program, established under the Inflation Reduction Act, is administered by the Department of Energy and the IRS to promote advanced energy projects—particularly those focused on green manufacturing.

He also advises individuals on building and protecting their personal brands, offering strategic guidance in reviewing and negotiating social media influencer agreements and a range of consulting contracts.
 
Before joining our firm, Jonathan was an M&A tax associate for a multinational accounting firm where he handled tax diligence, structuring and sales purchase agreement review for numerous acquisitions.
 
In law school, Jonathan served as a Managing Editor for the Journal of International Law and Business.

• University of South Carolina, J.D., cum laude, 2022
• University of Michigan, B.A., 2017

• South Carolina, 2022
• North Carolina, 2024
• Michigan, 2025

• South Carolina Bar, Young Lawyers Division
• Columbia Economics Club
• Columbia Economics Club, Member

• “Green Energy Manufacturing Boost: Navigating the 48C Credit Application Process,” HSB Blog, May 28, 2024