The Supreme Court has made clear in the past that the U.S. government has the authority to impose any kind of taxes on the people as long as they do not violate people's basic constitutional rights and are deemed to be of interest for the nation as a whole. I think the authority to regulate the environment would come in the same category. For instance, industries that create pollution are in effect producing externalities that negatively affect the environment and people's health. Thus, in this case, the government would have the right to devise regulations that restrict industries' activity for greater good.
