On January 15, 2021, the Department of Interior finalized revisions to the 2016 Coal, Oil, and Gas Valuation Rule. The 2016 Valuation Rule was issued to boost revenue for taxpayers and states by changing how energy companies value sales of coal, oil and gas extracted from federal and tribal land. The rule cites actions taken by the Trump Administration to promote domestic fossil fuel use and development, including the Executive Order on Promoting Energy Independence and Economic Growth.
In August 2017, the Department of Interior repealed the 2016 Valuation Rule; a California District Court vacated that repeal in March 2019, concluding that the Department had violated the Administrative Procedures Act.