Michael Tyszko practices in the firm’s business and tax practice groups, where his practice focuses on economic development incentives, including brownfield and other tax credits, in addition to a broad range of business matters. Mike’s interest is in learning about each client’s unique circumstances and working in a cooperative manner to provide valued advice and effective solutions.
“I believe in building trust by learning each client’s goals and objectives and placing those considerations at the foundation of the relationship.”
Economic Development & Tax Credits
Mike helps clients take advantage of economic development incentives, including tax credits, that may apply to real estate and business ventures.
He has represented clients in several key areas, such as:
- New York State tax credits under the Brownfield Cleanup Program
- Federal and state historic rehabilitation tax credits
- Federal investment tax credits for renewable energy
- The Federal Opportunity Zones program
Since fall 2020, Mike has led client matters involving more than $250 million in total tax credits.
In these matters, he helps clients assess the financial impact of incentives on their projects. He also prepares the required calculations and documentation, and represents clients during audits conducted by the New York State Department of Taxation & Finance (DTF). When clients disagree with audit findings, Mike guides them through the appeals process and has successfully negotiated several significant settlements on their behalf.
Additionally, Mike serves as “project counsel” for real estate development efforts. For example, he recently supported a brownfield and historic tax credit project in Buffalo, New York. His work encompassed every aspect of development, from coordinating with the construction manager to securing financing and tax exemptions, negotiating tenant leases, and handling the project’s tax credit components.
Business Matters
Mike advises businesses and owners throughout all phases of the business lifecycle. This includes entity formation, governance, strategic planning, and transactional matters such as acquisitions and sales.
He builds lasting relationships with his clients and often serves as a trusted advisor beyond legal matters. His experience spans a wide range of industries—from professional practices and environmental consulting to food service, hospitality, and high-end musical instrument sales.
Representative matters include:
- Helping a local coffee company restructure its general partnership into a limited liability company, creating subsidiary entities for café and roasting operations under a holding company.
- Structuring a joint venture in the entertainment and film industry, including negotiation of intellectual property rights related to existing and newly created works.
- Representing a local dentist in closing his solo practice and transitioning to part-time work with a colleague’s firm.
- Representing a buyer in the acquisition of an environmental consulting firm, including drafting documents, conducting due diligence, and addressing licensing and tax issues.
- Assisting restaurant owners in resolving internal disputes through negotiated buyouts of one or more partners—on both the buyer and seller sides.
- Collaborating with a team of legal and financial professionals to implement a complex estate litigation settlement. This involved coordinating business interests, commercial lending obligations, real estate, and trust structures.
Cybersecurity & Data Privacy
As online business activity grows, so does the need for robust data protection. Mike helps clients prepare for cyber threats by developing compliance practices and guiding them through response strategies when breaches occur.
He advises clients on compliance with New York’s cybersecurity regulations for financial and insurance entities. Additionally, he interprets how evolving laws – such as those from the European Union and other U.S. states – apply to New York-based businesses.
Mike has experience drafting internal protocols and policy documents to meet legal obligations. When clients face cyber incidents, he assists with insurance issues, compliance requirements, and breach reporting duties.
Community and Background
A Syracuse native, Mike has long been involved with the Volunteer Lawyers Project of Onondaga County (VLP). He began his work with VLP as a law student and, in 2018, received the Pro Bono Champion Award for his contributions.
Mike chairs the board of directors of the Syracuse University Brass Ensemble and also performs in the percussion section. He previously served as vice president of the board for the Central New York Jazz Arts Foundation and continues to volunteer as a musician for community events. These include fundraisers for VLP, bar association events, law school programs, and performances with his firm’s band—The Verdict—at Redhouse Arts Center's annual corporate battle-of-the-bands.
Mike earned his law degree magna cum laude from Syracuse University College of Law, where he served as Editor-in-Chief of the Syracuse Law Review and co-chaired the college’s pro bono advisory board. Before joining the firm, he clerked for the Hon. Frederick J. Scullin Jr. of the U.S. District Court for the Northern District of New York. During law school, he also interned with the Hon. David E. Peebles at the same court.
Mike holds a bachelor's degree in music education from the University of Michigan, where he was a Stamps Scholar. He lives in Westvale with his wife, Chelsea, and their dog, Nelson.
Community Involvement
- Redhouse Arts Center – Member, Board of Directors
- CNY Jazz Arts Foundation – Past Member, Board of Directors
Acknowledgements
- Upstate New York Rising Star – Super Lawyers, 2022-2023
Education
Syracuse University College of Law – Syracuse, NY
Juris Doctor, magna cum laude, May 2015
University of Michigan – Ann Arbor, MI
Bachelor of Music in Instrumental Music Education, April 2010
Admissions
New York
U.S. District Court for the Northern District of New York
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