Published on September 16, 2025 by Morgan Black  
Roberts Tracey
On Sept. 8, Tracey Roberts, professor of law at Samford University’s Cumberland School of Law, represented the school’s Land Use & Natural Resources Law Center as a featured speaker in the American Tax Policy Institute’s national webinar, “Rewriting the Rules: Environmental Tax Policy in a Shifting Legal Landscape.”
 
As governments reevaluate climate commitments and fiscal priorities, environmental tax law is undergoing rapid change. The webinar brought together experts in law, accounting and policy to examine the impact of recent federal legislative developments on clean energy investment and tax incentives.
 
Panelists discussed the rollback of climate-related tax benefits, evolving project qualification standards, and the uncertain future of energy tax credits. They also explored how state and local governments, nonprofits, and the private sector are responding—and what these shifts could mean for the future of environmental tax policy.
 
Roberts was joined by:
  • Michael Hamersky, Energy and Climate Change Center, Pace University’s Elisabeth Haub School of Law
  • Seth Hanlon, Tax Law Center at New York University School of Law
  • Amish Shah, Holland & Knight LLP
The webinar was chaired, organized and introduced by Bridget J. Crawford, president of the American Tax Policy Institute and a distinguished professor of law at Pace University. Colin J. Lingle with the Pace Energy and Climate Change Center served as the moderator.
 
Roberts is the author of the forthcoming book chapter “Creation Care, Environmental Stewardship and Taxation,” in Render Unto Caesar, and has published extensively on tax, property and environmental law. Her recent works include “The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits,” coauthored with Roberta F. Mann and published in the National Tax Journal Online, and “The Tax Trench Deepens”, published in the Florida Tax Review.
 
Watch a recording of the webinar here.