Whatever else you can say about the Obama Administration’s energy policies, you have to give it credit for consistency and perseverance. The White House consistently misrepresents tax deductions and other provisions as “subsidies.” And it perseveres in its years-long, disastrous campaign to raise tens of billions in new taxes on America’s domestic energy producers.

As my colleague Demian Brady at National Taxpayers Union’s research affiliate pointed out in a recent analysis, ...