Law Commons^™

Building Better Conservation Easements For America The Beautiful, K. King Burnett, John D. Leshy, Nancy Mclaughlin

Utah Law Faculty Scholarship

In January 2021, the Biden Administration endorsed the goal of protecting 30% of the nation’s lands and waters by 2030 to conserve biodiversity and help curb greenhouse gas emissions. The Administration’s initial report on this “America the Beautiful” initiative, issued in May, indicates that federally-deductible conservation easements are likely to play an important role in its implementation. This essay addresses whether and how such easements should be counted in this process.

This matter is of great importance. Donations of conservation easements, by which landowners receive generous federal tax deductions if they restrict the use of their properties in perpetuity in …

Charting A “Substantially Different” Approach To Land Management Planning Following A Congressional Review Act Joint Resolution Of Disapproval, John C. Ruple, Devin Stelter

Utah Law Faculty Scholarship

Congress enacted the Congressional Review Act (“CRA”) in 1996 as part of the Gingrich Revolution. The CRA creates an expedited path for Congress to repeal agency rules. It also prohibits an agency from reissuing a new rule that is “substantially the same” as a repealed rule. But the CRA fails to define “substantially the same” and does not require Congress to identify its objections to a repealed rule. The uncertainty that results has a chilling effect on federal agencies. Indeed, Congress has struck down twenty rules using the CRA, and just two of those rules have been replaced. We use …

Americans For Prosperity Foundation V. Matthew Rodriquez, Nancy Mclaughlin

Utah Law Faculty Scholarship

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

Using Current Legal Tools To Achieve Net Zero Greenhouse Gas Emissions From New And Existing Federal Oil And Gas Leases, Jamie Gibbs Pleune, Nada Wolff Culver, John C. Ruple

Utah Law Faculty Scholarship

Fossil fuel development on federal lands accounts for 24% of all U.S. carbon dioxide (CO2) emissions. These emissions can be reduced significantly by requiring federal oil and gas development activity to mitigate greenhouse gas (GHG) emissions. The Bureau of Land Management (BLM) has authority to define the terms and conditions of new oil and gas leases and to impose conditions of approval on existing leases at the drilling stage. Using this authority, the BLM could require net zero emissions on some existing and all new oil and gas leases without waiting for congressional action or regulatory changes. Applying existing legal …

Conservation Easements And The Proceeds Regulation, Nancy Mclaughlin

Utah Law Faculty Scholarship

This article provides an in-depth look at Treasury Regulation § 1.170A-14(g)(6)(ii), known as the proceeds regulation. The proceeds regulation is intended to protect the public investment in conservation if a perpetual conservation easement that was the subject of a charitable deduction under Internal Revenue Code § 170(h) is later extinguished. A proper understanding of the proceeds regulation is critical because the public investment in deductible easements is significant—billions of dollars are being invested in such easements annually—and the regulation has recently been subject to challenges regarding its interpretation and validity. This article examines the history and operation of the proceeds …