The Sierra Club favors those reforms in federal tax law that will encourage environmentally sound action and discourage environmentally damaging action. The Sierra Club will support proposals that utilize tax policy to further the achievement of the Sierra Club's established environmental policies. As an example, the Club strongly supports energy conservation and renewable energy tax credits until such time as all tax subsidies for the energy sector have been removed.
Adopted by the Board of Directors, May 4-5, 1985