As an extension of previous studies on environmentally and economically damaging subsidies, and building on previous Council recommendations, establish a national commission to review the effect of federal tax and subsidy policies on the goal of climate protection. In Sustainable America, the Council recommended that this commission: should review all existing tax and spending subsides to determine if a national need remains to continue individual subsidies. . .[and]. . .should recommend to the President a list of subsidies that fail to meet this test and should be phased out or rapidly eliminated.