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Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling land below. The Service’s drop into matters beyond valuation and into elements intended and necessary for easement durability and flexibility has caused a confusing array of Tax Court decisions.

Marine Protected Areas on the Uncertain Frontiers of Climate Change

Scientific communities and policy experts argue that marine protected areas (MPAs) will increase the potential of marine ecosystems to tackle climate change impacts. Yet to date, there has been little legal scholarship about how to design, manage, and implement climate-resilient MPAs. This Article underscores the importance of considering climate change in the design, planning, and implementation of MPAs, and identifies mechanisms for incorporating climate change elements into MPAs.

Salmon and the Clean Water Act: An Unfinished Agenda

Salmon require cool temperatures to migrate and reproduce. The Clean Water Act (CWA) requires states to develop and implement water quality standards sufficient to produce fishable waters. Nearly a half-century after its 1972 enactment, the modern federal statute’s goal of fishable waters has yet to be achieved in the case of salmon streams.

Time Has Come Today for Environmental and Climate Justice Legislation

Faced with interconnected crises—affordable housing, and environmental and climate injustice—in low-income, disadvantaged, and Black and Brown communities, this Comment asserts that President Joseph Biden should adopt the same or similar approach of President Franklin D. Roosevelt, and challenge Congress to enact sweeping environmental and climate justice legislation in the first 100 days.

ELI 2020 Corporate Forum: Reimagining Supply Chains

The coronavirus pandemic, the push for racial justice, and continued efforts to mitigate climate change have emerged as key challenges for corporations. At the center of this trifecta of change are supply chains; onequarter of the global supply chain, approximately $4.5 trillion, could shift by 2025. Leading companies are rebuilding supply chains more resilient to the disruptions caused by climate change and more cognizant of environmental, social, and governance expectations, while prioritizing suppliers that promote racial justice and companies owned by people of color.

Governing the Gasoline Spigot: Gas Stations and the Transition Away From Gasoline

Gas stations are America’s largest carbon spigot, a leading source of neighborhood-based pollution, and a sacred cow. This Article takes a comprehensive look at gas stations through the lens of the climate crisis and the rise of electric vehicles, and proposes steps to improve and shrink the country’s gas station network in an environmentally and fiscally prudent manner. It argues that state and local government should regulate gas stations to advance their climate goals, reduce pollution of air, soil, and groundwater, improve public health, and save taxpayers money.