Smith + Howard Launches Two New Tax Practices: Site Selection + Incentives (SSI) and State and Local Income Tax (SALT) Consulting

— Shelly Carmichael and Brandee A. Tilman to Lead New Strategic Offerings —

ATLANTA (July 8, 2025) — Smith + Howard, a nationally recognized accounting and advisory firm, today announced the launch of two new tax practices: Site Selection + Incentives (SSI) and State and Local Income Tax Consulting (SALT). The practices are led by industry veterans Shelly Carmichael and Brandee A. Tilman, respectively, further strengthening the firm’s strategic advisory capabilities for growing businesses.

“These launches mark a pivotal step in the continued evolution of our tax services,” said Marc Azar, National Tax Practice Leader and Partner at Smith + Howard. “Shelly’s background in economic development and site strategy gives her unique insight into location-based tax planning and incentives. Brandee brings technical depth in state and local income tax with the ability to guide clients through complex, multi-state challenges. Together, their leadership enhances our ability to deliver smart, high-impact solutions in two of the most vital areas of tax strategy today.”

Shelly Carmichael leads the firm’s Site Selection + Incentives (SSI) practice, advising clients on location strategy, incentives negotiation, and project implementation for new, expanding or relocating operations. With over 20 years of  business experience, she brings a data-driven, ROI-focused approach to site selection and tax incentive capture. Carmichael joins Smith + Howard following leadership roles at ADP and at independent advisory firms specializing in site selection and business incentives, where she led projects across the U.S. for clients in clean energy, distribution, logistics, and advanced manufacturing.

The SSI practice provides services including industrial site search and evaluation,  labor market analysis, market entry studies, project impact analysis, incentive negotiation, and support for site expansions, relocations, and supply-chain optimization.

“Location strategy isn’t just about geography, it’s about strategic, data-driven decisions that drive long-term growth,” said Carmichael. “By combining operational insights with targeted incentive strategies, we help clients make smarter, faster decisions with measurable results.”

Tilman, a seasoned tax attorney with over 25 years of experience, heads the firm’s newly formed SALT Consulting practice, providing clients with guidance on income and franchise tax, nexus and sourcing, M&A tax implications, and high-stakes refund claims. Her career includes leadership roles at The Walt Disney Company, a Big Four accounting firm, a national CPA firm, and in legal practice, advising clients in technology, entertainment, consumer products, life sciences, and transportation. Tilman holds a JD, an LL.M. in Taxation, and is admitted to the California State Bar. She also served as Editor-in-Chief of The Tax Lawyer and is a former Graduate Fellow of the Council On State Taxation (COST).

Smith + Howard’s  State and Local Income Tax Consulting practice serves public and private companies, high-net-worth individuals, and professional service firms. It also offers SALT Desk Services to support accounting firms needing specialized, on-demand expertise.

“SALT is one of the most dynamic areas of tax law, and the pace of state tax changes makes it incredibly complex for taxpayers to manage,” said Tilman. “My goal is to build a practice that gives clients both technical clarity and strategic foresight—whether managing compliance risk, planning for growth, or recovering overlooked savings.”

The launch of these two practices marks a strategic expansion of Smith + Howard’s Tax Services, reinforcing the firm’s commitment to supporting businesses through every stage of growth and complexity. By combining legal, financial, and operational insights, the SSI and SALT Consulting practices will deliver smart, scalable solutions tailored to today’s economic landscape.

About Smith + Howard:
Smith + Howard is a nationally recognized accounting and advisory firm serving businesses across various industries, including construction, distribution, hospitality, manufacturing, nonprofit, real estate, technology, and transportation/logistics. The firm provides a comprehensive suite of services, including audit, tax, international tax, transfer pricing, cyber risk compliance, R&D tax credits, SOC reporting, and more. Additionally, under its Family of Companies umbrella, Smith + Howard offers wealth management, sales and use tax, property tax, management consulting, human capital consulting, and executive search services, supporting businesses at every stage of growth. Learn more at www.smith-howard.com.

Media Contact:
Lisa Hagendorf
Centerpiece PR for Smith + Howard
[email protected]