When Samuel Makikalli decided to attend the University of Minnesota Law School, he wasn’t just looking for a degree—he was searching for a way to combine his passion for addressing climate change with the practical tools needed to make a real-world impact. At Minnesota Law, he found the perfect blend of analytical rigor, hands-on experience, and a supportive community that is empowering him to turn his vision into action.
Before law school, Makikalli’s career path was already impressive. After graduating with a double major in economics and international affairs from Lewis & Clark College, he completed military service in Finland as a dual citizen. He then worked at the Federal Reserve Bank of Boston, conducting research on opioid treatment access and regional economic trends.
But while Makikalli found his work in research intellectually rewarding, he felt a growing desire to be more directly involved in solving problems.
This realization set him on the path to law school.
At Minnesota Law, Makikalli has tailored his studies to focus on environmental law, energy law, and tax law—fields that intersect when it comes to tackling climate change. “I’m really interested in finding ways to channel money into uses that will help mitigate climate change,” he says. “Tax law is one of the main tools we use to incentivize renewable energy and other climate-related initiatives, so I’ve really tailored my coursework to focus on that.”
One of the most transformative experiences for Makikalli has been his involvement in the Law School’s Ronald M. Mankoff Tax Clinic, where he worked as a student and later returned as a student director. “Working in the tax clinic was the first time I really felt like a lawyer,” says Makikalli. “It was a great growth opportunity—learning how to empathize with clients, work with them when they’re not giving you all the information you need, and deliver bad news. It taught me the soft skills that are essential to being a lawyer. At first, I wasn’t sure I wanted to focus on tax law, but that experience changed my perspective—I realized how much I enjoy tax law and how impactful it can be.”
Reflecting on his time at Minnesota Law, Makikalli says that scholarship support has been critical in his journey. "Without it, I wouldn’t have been able to attend,” he says.
“[So] I want donors to know that their contributions are making a really big impact,” he adds. “[Scholarship support] wasn’t just an investment in my education—it was an investment in my future. It has allowed me to immerse myself in an amazing community that’s full of driven, intelligent people.”
After graduation, Makikalli plans to join a large law firm, working in its tax group. "In the near term, I’m going to work at a firm that does a lot of transactional work—capital markets, M&A, and other corporate transactions," he says. "Someday I hope to build a practice around tax credit advisory work, particularly related to renewable energy development and climate finance."
- Categories:
- Law and Policy
- Climate Change
- Environmental health
