Intern SU25: Tax Policy Analysis for Critical Minerals

Position Summary 

Summer Research Intern (PAID): Tax Policy Analysis for Critical Minerals 

Do you want to begin a career in academic or policy research? Are you interested in contributing to impactful, balanced research that is aimed at improving environmental, energy and natural resource decisions? A summer research internship with Resources for the Future (RFF) might be right for you. The RFF summer internship program provides an opportunity for students to prepare for careers that engage in academic and policy-relevant research. Interns are essential members of the Resources for the Future (RFF) Research and Policy Engagement team. They are responsible for providing technical support that, under the direction of RFF Fellows, allows for the production of compelling and impactful research that aligns with RFF’s mission of improving environmental, energy and natural resource decisions through impartial economic research and policy engagement. 

Our research internships are a 10-week program paid at $20-$26 an hour for up to 35 hours a week. Applications will be open until February 14. Interviews will be conducted beginning in March, with hiring decisions made by April 18. Internships will run from June 9, 2025 through August 15, 2025. Start or end dates can be changed with an approved exception. 

All internships will be conducted in person at RFF’s offices in Washington, DC. 

RFF’s mission is to improve environmental, energy, and natural resource decisions through impartial, evidence-based economic research and policy engagement. We are committed to being the most widely trusted source of research insights and policy solutions leading to a healthy environment and a thriving economy. We envision a future where climate change no longer threatens our well-being and where smart environmental decisions help to uplift communities around the world.  Our experts bring the brightest thinking to bear on our future, while having shaped many of the world’s most successful environmental decisions and policies over the past 70 years.  Our work broadly centers on the economics and design of smart strategies to reduce sectoral and economy-wide emissions of greenhouse gases, and policies that confront climate change risks and build resilience. We also increasingly emphasize issues related to equity, economic transition, and disaggregated climate and policy impacts, not solely aggregate outcomes. 

Responsibilities: 

We are seeking an intern to support a prospective project focused on understanding how state and federal tax policies apply to critical mineral mining, and the extent to which those policies benefit the communities where mining occurs, working with Daniel Raimi (Fellow). The intern will analyze tax policies for minerals production across several states and how these policies may help fund public services or bring other benefits to the community. The intern will also identify possible data sources on mines to explore how critical mineral mining has benefited or created challenges for host communities. The intern will then create an issue brief or other short written product discussing the tax policies and their implications for the future.  

Qualifications, Experience & Competencies:

• Education: Priority is given to candidates enrolled in an undergraduate or graduate program that is relevant to RFF’s research and mission. Highly motivated candidates studying law (especially energy law), public policy, economics, or related fields are encouraged to apply. Master’s students and Doctor in Law (JD) students are preferred for this internship position. 
• Attention to detail and organizational skills is required. 
• Experience with tax policy (especially energy tax policy) is preferred. 
• Ability to interpret legal statutes is preferred. 
• Experience with federal law regarding mining in or around American Indian reservations is preferred. 

All applications must be submitted electronically. Please begin the name of each file with your last name:

• Resume summarizing your experiences and qualifications for the position   

Physical Requirements

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, some standing, walking, sitting, bending, and carrying of light items such as books and papers is required.

Working Conditions

The work may involve everyday light risks and discomforts, which may require normal safety precautions typical of such places as offices, meetings, and training rooms, etc. The work area is adequately lighted, heated, and ventilated. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

This position description may not describe all duties, responsibilities and skills associated with this position. It is intended to portray the major aspects of the job and is not meant to be all inclusive. Other duties or skills may be required.

Commitment to Diversity, Equity and Inclusion

RFF (Resources for the Future) is committed to the letter and spirit of diversity, equity, and inclusion. It does not discriminate on the basis of race, color, religion, gender, sexual orientation, or national and ethnic origin in hiring and employment, nor in the administration and other programs. RFF’s Vision for a Diverse, Equitable, and Inclusive Future.

RFF has made the safety of our staff and community a top priority. As a part of that commitment, all staff and visitors are required to be fully vaccinated against COVID-19, as defined by the CDC. RFF will require all staff and visitors to submit proof of complete vaccination against COVID-19 to work in our office. 

Visit our FAQ page to find out what it’s like to work at a world-class, policy-oriented research organization in the heart of Washington, DC.