The untitled fantasy project will focus on a young science student who learns that his destiny is tied into the twin kingdoms of heaven and hell, according to Variety.
Set in New York, the potential series will take place against the backdrop of the 2012 presidential race.
The pilot marks ABC's first drama pilot pick-up for the 2012-13 television season. Emmerich will direct and also co-wrote the script with his 2012 and 10,000 BC collaborator Harald Kloser.
Emmerich's other directorial efforts include 1994's Stargate, 2004's The Day After Tomorrow and the recent Anonymous.
ABC's other pilot pick-ups include two comedy projects - a sci-fi project written by Crazy, Stupid, Love. scribe Dan Fogelman and Kirstie Alley's half-hour family sitcom The Manzanis.
> ABC develops comedy We'll Be Out By Christmas
Watch a trailer for Roland Emmerich's last film Anonymous below: