id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-18367	Leagre, Ryan	Community-Based Tax Credits: Tax Credits That Reduce Consumer-Driven Pollution by Encouraging Collective Action	2015	26	.pdf	application/pdf	11512	665	55	I:\28962 Indiana Law Rev 47-2\47masthead.wpd Indiana Law Review Volume 47 2014 Number 3 NOTES COMMUNITY-BASED TAX CREDITS: TAX CREDITS THAT REDUCE CONSUMER-DRIVEN POLLUTION BY ENCOURAGING COLLECTIVE ACTION RYAN LEAGRE* INTRODUCTION Kellen Bolden dreamed of being a millionaire.1 Then, at the age of ten, his dreams were destroyed.2 Kellen boarded his school bus after a day at Pointe South Elementary School, located in a community twenty miles south of Atlanta.3 Suddenly, without any warning, he collapsed onto the ground, gasping for breath.4 Despite urgent attempts to save his life, he passed away less than an hour later.5 The cause of death: asthma.6 The likely trigger: diesel exhaust from the school buses.7 Unfortunately, the loss of Kellen Bolden is not an isolated incident; Brennan Passons,8 Jovante Woods,9 and countless others, young and old, have lost their lives to asthma.10 In 2009, approximately one in ten children in the United States * J.D. Candidate, 2014, Indiana University Robert H. McKinney School of Law; B.A. 2008, Wabash College, Crawfordsville, Indiana. When first enacted in 2006, only 0.7% of new homes sold qualified for this credit.154 By 2011, 11% of new homes sold qualified for the tax credit.155 Similarly, tax credits for energy-efficiency improvements have also been shown to alter consumer behavior.156 In 2006, 4.3 million taxpayers claimed tax credits for energy-efficiency improvements.157 By 2009, this number rose to 6.8 million taxpayers.158 These tax credits have the ability to significantly reduce electricity demand and reduce air pollution and greenhouse gases.159 Some studies have found that energy-efficiency tax incentives, if implemented on a nation-wide scale, could reduce current electricity consumption by 23% by 2020, potentially abating 1.1 gigatons160 of greenhouse gases annually.161 The potential is there to significantly reduce energy consumption and air pollution, but the current tax credit system’s potential, particularly in regards to energy-efficiency tax credits, is not being fully exploited.	cache/inlawrev-18367.pdf	txt/inlawrev-18367.txt