As climate change worsens, so does the risk of wildfires. This is especially so in already hot, dry areas such as the western United States. Adding to this problem is the rapid growth of the wildland-urban interface (WUI).

Economywide legislation to address climate change will be ineffective unless it addresses greenhouse gas emissions from agriculture and land use. Yet incorporating these sectors into the most popular policy proposal—a carbon tax—carries legal risk that policymakers and legal commentators have ignored. This Article explores whether a carbon tax, as applied to agriculture and land use, is a direct tax within the meaning of the Constitution; it concludes that text, history, and Supreme Court precedent up through National Federation of Independent Business v.