Hoffman v. United States Department of Treasury

ELR Citation: 55 ELR 20086
No(s). 5:25-cv-04003-HLT-BGS (D. Kan. Jul 1, 2025) (Teeter, J.)

A district court dismissed a lawsuit brought by Kansas landowners and the city of Rossville challenging construction of a nearby large-scale industrial solar power project. The plaintiffs argued tax credits provided under the 2022 Inflation Reduction Act (IRA) incentivized the project, and sought to enjoin the Treasury Department from honoring the credits until a renewable energy project claiming them undergoes NEPA review; they also sought to enjoin Jackson County, where the project is being proposed, from continuing to consider draft zoning regulations that would allow construction of a solar power plant until a NEPA-style review is done for the project. The Department and the county moved to dismiss for lack of jurisdiction and failure to state a claim. The court found plaintiffs lacked standing due to a mismatch between their environmental concerns tied to construction of the project and the IRA tax credits and draft regulations, and that they failed to state a claim because they did not plausibly allege the substantial federal control and responsibility necessary to trigger NEPA review.

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