| 1 | | - | ORIGINAL HOUSE |
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| 2 | | - | BILL NO. HB0075 |
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| 3 | | - | ENROLLED ACT NO. 11, HOUSE OF REPRESENTATIVES |
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| 4 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 5 | | - | 2025 GENERAL SESSION |
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| 6 | | - | 1 |
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| 7 | | - | AN ACT relating to severance tax; decreasing the severance |
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| 8 | | - | tax rate for surface coal; making conforming changes; and |
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| 9 | | - | providing for an effective date. |
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| 10 | | - | Be It Enacted by the Legislature of the State of Wyoming: |
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| 11 | | - | Section 1. W.S. 39-14-104(a)(intro) and (iv) and |
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| 12 | | - | 39-14-111(a) are amended to read: |
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| 13 | | - | 39-14-104. Tax rate. |
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| 14 | | - | (a) The total severance tax rate for surface coal |
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| 15 | | - | shall be |
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| 16 | | - | This rate comprises one and one-half percent (1.5%) imposed |
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| 17 | | - | by Wyoming constitution article 15, section 19, and |
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| 18 | | - | percent (5%) imposed |
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| 19 | | - | statutorily. The tax shall be distributed as provided in |
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| 20 | | - | W.S. 39-14-111 and is imposed as follows: |
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| 21 | | - | (iv) One and one-half percent (1.5%) |
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| 22 | | - | (1%); plus |
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| 23 | | - | 39-14-111. Distribution. |
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| 24 | | - | (a) As provided by W.S. 39-14-104(a), the total |
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| 25 | | - | severance tax rate for surface coal shall be |
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| 26 | | - | one-half percent (6.5%) |
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| 27 | | - | W.S. 39-14-104(b), the total severance tax rate for |
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| 28 | | - | underground coal shall be three and three-quarters percent |
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| 29 | | - | (3.75%). A one and one-half percent (1.5%) tax imposed by |
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| 30 | | - | W.S. 39-14-104(a)(i) and a one and one-half percent (1.5%) |
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| 31 | | - | tax imposed by W.S. 39-14-104(b)(i) shall be deposited into |
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| 32 | | - | the permanent Wyoming mineral trust fund. All other taxes |
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| 33 | | - | imposed by W.S. 39-14-104(a) and (b) shall be deposited |
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| 34 | | - | into the severance tax distribution account. ORIGINAL HOUSE |
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| 35 | | - | BILL NO. HB0075 |
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| 36 | | - | ENROLLED ACT NO. 11, HOUSE OF REPRESENTATIVES |
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| 37 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 38 | | - | 2025 GENERAL SESSION |
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| 1 | + | 2025 |
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| 2 | + | STATE OF WYOMING |
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| 3 | + | 25LSO-02951HB0075 |
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| 4 | + | HOUSE BILL NO. HB0075 |
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| 5 | + | Coal severance tax rate. |
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| 6 | + | Sponsored by: Representative(s) Clouston, Angelos, Bear, |
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| 7 | + | Connolly, Kelly, Knapp, Pendergraft and |
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| 8 | + | Strock and Senator(s) Barlow, Boner, Crago |
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| 9 | + | and Driskill |
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| 10 | + | A BILL |
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| 11 | + | for |
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| 12 | + | 1 AN ACT relating to severance tax; decreasing the severance |
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| 13 | + | 2 tax rate for surface coal; making conforming changes; and |
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| 14 | + | 3 providing for an effective date. |
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| 15 | + | 4 |
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| 16 | + | 5 |
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| 17 | + | 6 |
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| 18 | + | 7W.S. 39-14-104(a)(intro) and (iv) and |
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| 19 | + | 8 39-14-111(a) are amended to read: |
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| 20 | + | 9 |
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| 21 | + | 10 |
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| 22 | + | 11 |
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| 23 | + | 12 (a) The total severance tax rate for surface coal |
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| 24 | + | 13 shall be . |
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| 25 | + | 14 This rate comprises one and one-half percent (1.5%) imposed 2025STATE OF WYOMING25LSO-02952HB0075 |
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| 26 | + | 1 by Wyoming constitution article 15, section 19, and |
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| 27 | + | 2 imposed |
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| 28 | + | 3 statutorily. The tax shall be distributed as provided in |
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| 29 | + | 4 W.S. 39-14-111 and is imposed as follows: |
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| 30 | + | 5 |
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| 31 | + | 6 (iv) One and one-half percent (1.5%) |
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| 32 | + | 7 |
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| 33 | + | 8 |
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| 34 | + | 9 |
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| 35 | + | 10 |
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| 36 | + | 11 (a) As provided by W.S. 39-14-104(a), the total |
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| 37 | + | 12 severance tax rate for surface coal shall be |
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| 38 | + | 13. As provided by |
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| 39 | + | 14 W.S. 39-14-104(b), the total severance tax rate for |
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| 40 | + | 15 underground coal shall be three and three-quarters percent |
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| 41 | + | 16 (3.75%). A one and one-half percent (1.5%) tax imposed by |
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| 42 | + | 17 W.S. 39-14-104(a)(i) and a one and one-half percent (1.5%) |
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| 43 | + | 18 tax imposed by W.S. 39-14-104(b)(i) shall be deposited into |
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| 44 | + | 19 the permanent Wyoming mineral trust fund. All other taxes |
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| 45 | + | 20 imposed by W.S. 39-14-104(a) and (b) shall be deposited |
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| 46 | + | 21 into the severance tax distribution account. |
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| 47 | + | 22 2025STATE OF WYOMING25LSO-02953HB00751. This act is effective July 1, 2025. |
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