Wyoming 2026 Regular Session

Wyoming House Bill HB0128

Introduced
2/11/26  
Report Pass
2/19/26  
Engrossed
2/21/26  
Refer
2/23/26  
Report Pass
2/25/26  
Enrolled
3/2/26  

Caption

AN ACT relating to taxation and revenue; providing a severance tax exemption for tertiary oil production as specified; requiring reports; and providing for an effective date.

Impact

The legislation is expected to significantly impact state revenue from the oil and gas sector by providing financial relief that encourages companies to invest in technology and methods for enhanced oil recovery. The expectation is that by exempting these taxes, more oil will be produced using innovative extraction methods, thus potentially increasing overall state revenue in the long run as production rises. Reporting requirements outlined in the bill will ensure that the effectiveness and benefits of this exemption are tracked and evaluated over time.

Summary

House Bill 0128 establishes a tax exemption for severance taxes associated with tertiary oil production in Wyoming. This bill aims to incentivize the oil and gas industry by offering a five-year severance tax exemption on projects certified by the Wyoming Oil and Gas Conservation Commission during a specified time frame from July 1, 2026, to July 1, 2031. The motivation behind the bill is to enhance oil recovery efforts which are deemed essential for maintaining and promoting economic growth in the energy sector.

Sentiment

The sentiment surrounding HB 0128 appears largely positive among supporters in the energy industry and some legislative circles who view the bill as a necessary step to promote resource extraction in a competitive market. There is a recognition that the successful implementation of advanced oil recovery technologies can lead to job creation and energy security. However, concerns may arise from those who fear that such tax exemptions could reduce state resources in the short term, causing a fiscal imbalance.

Contention

While the bill has gained strong support, contention could stem from debates regarding the fiscal sustainability of the state’s budget, which may need to accommodate short-term revenue losses due to the tax exemptions. Critics might argue that reliance on fossil fuel revenues should be reconsidered in light of broader economic and environmental challenges. Discussions during committee meetings may reflect divided opinions on the balance between immediate economic benefits and long-term sustainability goals.

Companion Bills

No companion bills found.

Previously Filed As

WY SF0018

Enhanced oil recovery-severance tax exemption.

WY HB0320

Taxation and Revenue Task Force 2028.

WY HB0075

Coal severance tax rate.

WY HB0161

Hydrogen severance tax.

WY HB0311

Exemption for transported fuel and power sales-amendments.

WY HB0124

Reduction in taxation act.

WY HB0029

Severance tax distribution-highway fund.

WY SF0099

Game and fish property tax exemption.

WY HB0038

Ad valorem taxation-payment and credit of penalties.

WY HB0279

Property tax exemptions-order of application.

Similar Bills

No similar bills found.