The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes
May 2013
Citation:
43
ELR 10406
Issue
5
In 2012, the U.S. Supreme Court decided a landmark case about the federal government’s power to tax. Although the case involved the constitutionality of President Barack Obama’s health care reform legislation, the Court’s analysis has greater impact. Its definition of the federal taxing power opens the door for the expanded use of environmental taxes. This Comment explores the environmental tax implications of this extraordinary case.