Final answer:
CERCLA taxes the oil and gas industry and the chemical manufacturing industry as the two largest pollution industries.
Step-by-step explanation:
The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) taxes the oil and gas industry and the chemical manufacturing industry as two of the largest pollution industries. These industries are subject to taxes and regulations due to their significant contributions to environmental pollution. For example, oil and gas activities can result in air pollution through the release of greenhouse gases and chemical manufacturing can contribute to water pollution through the discharge of hazardous chemicals.