HB0075

Decreases the severance tax rate on surface coal from 6.5% to 6% and reduces the statutorily imposed portion from 5% to 4.5%.

• Reduces the total severance tax rate for surface coal from 6.5% to 6%, maintaining the 1.5% constitutional portion while lowering the statutory portion from 5% to 4.5%. (W.S. 39-14-104(a))
• Reduces one of the statutory tax components from 1.5% to 1% as part of the overall rate reduction. (W.S. 39-14-104(a)(iv))
• Updates the distribution provision to reflect the new 6% total severance tax rate for surface coal while maintaining existing distribution mechanisms. (W.S. 39-14-111(a))

Effective: July 1, 2025

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