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Meet Our Professionals

Madison Felder

Partner
Greenville | 864.577.6362
Fax | 864.242.9888

Madison Felder helps clients navigate state and local tax (SALT) and federal tax laws in pursuit of their economic development goals. His experience includes drafting fee-in-lieu of tax (FILOT) agreements, drafting infrastructure credit agreements, filing claims for refunds, and applying for various tax incentives for economic development. 

In addition, Madison assists clients with tax questions in a wide variety of areas, including tax controversy, tax planning, business incentives, and corporate formation. For example, he has represented businesses on income tax issues before the South Carolina Department of Revenue, property tax issues before local taxing authorities, and license tax issues before out-of-state regulators. He has also advised international clients on corporate law, ranging from initial corporate formation decisions to buy-sell agreements to merger transactions. 

Additionally, Madison has advised large retail and distribution clients on the alcohol licensing process, including interacting on their behalf with the Department of Revenue. He has experience advising clients in all three tiers of South Carolina's alcohol distribution system.

Madison earned a master's in tax law from the University of Florida, a law degree from the University of South Carolina, and a bachelor's degree from Wofford College.

Representative Experience

  • Advised on the property tax and sales tax elements of what was then the single largest economic development announcement in South Carolina’s history: Redwood Materials' $3.5 billion investment that will create approximately 1,500 jobs.  
  • Assisted in representing a Fortune 500 company both during audit and during trial in the state’s Tax Court in seeking a refund of $5 million of corporate income tax due to the state’s improper taxation of exempt federal interest income in violation of the United States Constitution.
  • Assisted in representing a Fortune 500 company in obtaining a settlement involving disputed nexus, disputed sourcing of income, and disputed years subject to tax with settlement terms favorable to the client and presenting no penalties for non-filing and non-payment of taxes for prior years.
  • Assisted in representing a Fortune 100 company by successfully negotiating a settlement with a state taxing agency seeking $125 million in license fees and corporate income taxes. The taxing agency sought nexus over banks, credit card companies, and securitization companies plus the taxing agency sought to apportion taxable income using a “market based” apportionment (based on the location of the customer) rather than a cost of performance basis.
  • Counseled a publicly traded food retailer on the alcohol licensing process for new stores in South Carolina, including interacting on its behalf with the director of the Department of Revenue's Alcohol Beverage Licensing division.  

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Honors & Awards

  • The Best Lawyers in America "Ones to Watch" in Tax Law, 2021-2025; Public Finance Law, 2024-2025
  • Leadership South Carolina, Class of 2023
  • South Carolina Super Lawyers Rising Star, 2022
  • Greenville Business Magazine's "Legal Elite" in Tax and Estate Planning, 2022 

Memberships

  • Leadership South Carolina, Board of Directors, 2023-present