Fall 2022

5297 Energy Taxation - MATLOCK- 25390

Professor(s): Greg Matlock (ADJUNCT)

Credits: 2

Course Areas: Taxation 
Energy, Natural Resources and Environmental Law

Time: 5:30p-7:30p  TH  Location: 222 

Course Outline: The course will focus on the unique U.S. federal income tax aspects of (and tax planning and tax structuring related to) energy transition related investments (such as carbon capture use and sequestration), renewable and alternative energy (such as wind and solar), as well as each of the traditional energy sectors (including mining and mining and metals, power and utilities, and oil and gas).

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.


First Day Assignments:

Final Exam Schedule: Take home exam      

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No (no more than 1/3 of the class sessions have the instructor separated from all students via technology)

Pass-Fail Student Election: Available

Course Materials

Book(s) Required

Tax Law & the Environment, a Multidisciplinary and Worldwide Perspective
Mann & Roberts, 2018
ISBN: 978-1498559669