Carbon dioxide (CO2) is an end product created by the combustion of carbon-based fuel. It is usually released to the atmosphere, and most scientists believe these emissions are a major contributing factor to climate change. Under both international law and U.S. domestic law, CO2 is a pollutant, but it cannot be controlled with the techniques used to control traditional air pollution. One option for preventing CO2 emissions from being released to the atmosphere is to require combustion sources to utilize carbon capture and storage (sequestration) (CCS).

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.

What effects will the second Obama Administration have on environmental law, policy, and practice in 2013? What are the implications of a new EPA Administrator for current regulatory trends? What priorities will the new Administration place on public land development and conservation? How will the U.S. energy policy change, if at all? On February 27, 2013, ELI invited four expert practitioners to discuss upcoming policies and regulatory agendas at EPA, DOJ, FERC, and DOI, among other regulatory agencies.