Ethan Epstein

Ethan Epstein is an Albuquerque-based tax attorney focused on transferable income tax credits. His legal career includes time at Baker Botts’ Houston office and at the Modrall Sperling Law Firm in Albuquerque. In his role with the tax credit brokerage, he leads the transactional side of each sale. With more than fifteen years in the transferable tax credit industry, Ethan is a founding principal of both the New Mexico Tax Credit Alliance and the United States Tax Credit Alliance. His civic involvement includes service on the United States Military Academy Board of Visitors at West Point, a number of local charitable boards, and his current seat on the Board of the New Mexico Spaceport Authority. He previously served as Civilian Aide to the Secretary of the Army for New Mexico. Ethan holds a BS from the United States Military Academy at West Point, a JD from the George Mason School of Law, and an LLM in Taxation from the New York University School of Law.

Austin Epstein

Austin Epstein serves as a Business Development Associate with the New Mexico Carbon Credit Alliance, where he supports client outreach and helps connect landowners and businesses with New Mexico’s carbon credit and transferable tax credit markets. Austin brings a background in finance and risk analysis to this role, having interned with Merrill Lynch and New Mexico Angels, an early-stage investment network supporting New Mexico’s startup and entrepreneurial community. Through these experiences, he gained hands-on exposure to investment evaluation, financial risk assessment, and the local New Mexico business landscape that informs his work in the carbon credit brokerage space today. Austin graduated from The Pennsylvania State University in 2025 with a degree in Business Risk Management.