Thu Pham, a partner at Akerman LLP, is a leading figure in the digital infrastructure sector, specializing in state and local tax incentives for data centers. Pham recently devised a creative legal strategy that preserved millions of dollars in incentives for a client by arguing for a broader economic impact when job creation thresholds were challenged.

She successfully argued that third-party security personnel should be included in qualifying job counts, overcoming restrictive legacy interpretations of the law. Pham was also part of the team that facilitated an $80 million participation in a $2.5 billion project finance loan for a major data center development in Abilene, Texas.

Her work involves drafting proposed legislation to modernize tax incentive frameworks for the data center industry. She is a regular speaker at national DICE (Data Center Investment Conference & Expo) events and has been recognized as a Best Lawyers "One to Watch" since 2023.

Pham frequently meets with clients to craft forward-thinking strategies that enhance project financial viability. Her visionary leadership has been instrumental to the success of data center developers and operators nationwide.