ELR Citation: 56 ELR 20090
No(s). 25-3131 (10th Cir. Jul 7, 2026)

The Tenth Circuit affirmed dismissal of a NEPA challenge brought by Kansas landowners against the Department of Treasury. The landowners argued Treasury violated NEPA by failing to require NEPA compliance in the regulations it issued regarding the Inflation Reduction Act (IRA). A district court dismissed the suit for lack of jurisdiction and failure to state a claim. The appellate court concluded the landowners did not have standing because their alleged injury—Treasury's failure to require NEPA compliance as a condition for claiming or transferring tax credits—was not an injury in fact under NEPA. It affirmed dismissal.