Columbia Journal of Environmental Law
The Conservation Easement Tax Expenditure: In Search of Conservation Value
Federal tax law has long provided a tax benefit for charitable contributions of easements for conservation purposes. This Article argues that a fundamental problem with this conservation easement tax expenditure is that the measure for the tax benefit—lost economic development value—is erroneous. The Article explains that the easement program is reflexively justified and understood based on this false measure, as if it represented the conservation value of the program, and that use of such an erroneous measure obscures the conservation benefits of the program by focusing attention and resources on divining a largely extraneous and unhelpful number. The Article argues that, in theory, the measure for the tax benefit should be changed to one that better approximates conservation value. This would help ensure that the program is efficient, in the sense that conservation benefits would exceed program costs. However, conservation value is not, at least not yet, readily susceptible to quantification for tax purposes. Accordingly, this Article suggests a second-best approach: changing the measure of the tax benefit to a more objective number—the fair market value of the underlying fee interest—to provide greater certainty and to shift administrative and legal resources and attention to the conservation benefits of the program. The Article provides several additional suggestions for reforming the easement program, and concludes that, regardless of the details, the conservation easement tax expenditure should be designed to promote a concept of conservation value—an affirmative value—that should represent the highest and best use of the land.
A Risky Business: Generation of Nuclear Power and Deepwater Drilling for Offshore Oil and Gas
Although slightly more than thirty years apart, the direct and indirect causes of the nuclear core meltdown at Three Mile Island Unit 2 and the Macondo well blowout are remarkably similar. But there the similarities stop, as the nuclear industry and the Nuclear Regulatory Commission after Three Mile Island rapidly implemented new safety protocols and risk methodologies that reflected a new-found awareness of the likelihood of a catastrophic nuclear accident happening again and the need to change the industry’s safety culture. Notwithstanding a record of calamitous accidents, the offshore oil and gas drilling industry has made few efforts to change its safety culture or operating practices in the aftermath of the Macondo well blowout and has successfully resisted numerous regulatory efforts to force change. This Article explores why the two industries reacted so differently after their major accidents and concludes the principal reason is the public’s fear of radiation. The Article argues that while the nuclear industry is far from perfect, the offshore oil and gas industry could learn from the post-accident steps that the nuclear industry has taken, particularly those that involve rigorous internal and external auditing of its activities, greater public transparency, and internal corporate restructuring. The Article suggests that these changes implicate how companies that engage in other risky operations might improve their conduct from an accident avoidance perspective. The Article concludes that, in the context of the offshore oil and gas industry, it seems unlikely that these changes will be implemented given the absence of a sustained public fear of oil driving industry reform.
Reconciling Lujan v. Defenders of Wildlife and Massachusetts v. EPA on the Set of Procedural Rights Eligible for Relaxed Article III Standing
The Supreme Court's 2007 decision in Massachusetts v. EPA attracted significant attention for its discussion of Article III standing for state sovereign litigants. However, Massachusetts also engaged with, and modified, an approach to adjudicating Article III standing for claims involving procedural rights that originated in Lujan v. Defenders of Wildlife. This aspect of the Massachusetts opinion presents something of a puzzle, because Massachusetts does not explain how its modification can be squared with the logic of the Lujan framework. This Note explores the interplay of Massachusetts and Lujan with respect to Article III standing for procedural rights claims. The Note analyzes the Lujan approach to standing analysis for claims involving procedural rights, explaining how Lujan altered causation and redressability requirements for certain procedural rights claims. The Note also demonstrates that Massachusetts modified the Lujan approach by expanding the definition of procedural rights accorded relaxed standing, and develops an account of how this modification can be reconciled with the underlying structure of the Lujan framework. Finally, the Note assesses how the Massachusetts modification has been applied and observes that, despite its relatively modest doctrinal implications, it has been neglected by federal courts.
Sea Level Rise and the Freely Associated States: Addressing Environmental Migration Under the Compacts of Free Association
In the coming century, rising sea levels have the potential to submerge coastal regions and displace millions of people. While countries throughout the world will be affected, the Intergovernmental Panel on Climate Change has identified small island nations as “especially vulnerable” to the effects of sea level rise. Three small island nations vulnerable to sea level rise—the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau—have relationships of “free association” with the United States. The Freely Associated States (“FAS”) are sovereign nations that have negotiated Compacts of Free Association with the United States. These Compacts give citizens of the FAS the right to enter, work, and live in the United States with few restrictions. Although these provisions were originally negotiated long before rising sea levels threatened the habitability of islands within the FAS, because current refugee and immigration laws do not adequately address human displacement associated with climate change, these provisions could inadvertently serve as one of the few immigration options open to citizens of the FAS who choose to, or are forced to, relocate abroad due to rising sea levels. This Note discusses whether the immigration provisions of the Compacts will provide an adequate framework to address migration from the FAS connected with sea level rise. It argues that the immigration provisions will not provide an adequate solution to permanent or large-scale population displacement, but they could form part of an adaptive response to the climate change pressures that threaten the future of these island nations.

