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Wyoming2025Did Not Pass

SF0018

Oil and Gas Tax Exemption for Enhanced Recovery

Last scannedOct 13, 2026, 2:19 AM

In one sentence

The bill proposes to exempt certain oil and gas production from part of the severance tax if it uses enhanced recovery techniques with Wyoming carbon dioxide.

What it does

  • Exempts one-half of the severance taxes on crude oil and natural gas produced through enhanced oil recovery methods using Wyoming carbon dioxide.
  • Requires taxpayers seeking this exemption to apply for it on a form provided by the department.
  • Specifies that the carbon dioxide used must come from within Wyoming.
  • Allows the department to consult with other commissions before approving exemptions.
  • Requires annual reports to committees about the use of the exemption and its financial impact.

Who it affects

  • Oil and gas companies using enhanced recovery techniques in Wyoming
  • The state government departments involved in tax collection and oversight

Limits and unknowns

  • The bill did not pass in its current session.
  • It is unclear how many companies will qualify for this exemption.
  • The financial impact of the tax exemption on state revenue is uncertain.

Plain language

Terms to know

Enhanced oil and gas recovery
All existing and future technologies or methods to recover oil and gas beyond traditional primary and secondary recovery methods.
Carbon capture, utilization and storage technology
Technology that has the principal purpose of capturing, reusing, storing, sequestering or using carbon dioxide emissions to prevent carbon dioxide from entering the atmosphere.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestCurrent bill text

Public statements

Why lawmakers voted

Last checked Aug 5, 3:35 AM

Voted No

Why they voted this way

The lawmaker opposes the bill because he believes a more sophisticated approach is needed and argues that this specific tax cut skews the market rather than debiasing it.

Public statementFloor statement at 1:42:26 Watch the statement

Ed Cooper

R · S20

Voted Yes

Why they voted this way

The lawmaker supports the bill because he believes that without this specific incentive, many expensive projects will not move forward due to high front-end costs.

Public statementFloor statement at 1:49:09 Watch the statement

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker opposes the bill because he doubts that production will not happen without it and is concerned about losing significant state revenue.

Public statementFloor statement at 1:50:12 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

3 roll calls

S COW:Failed 9-22-0-0-02025-01-27 · Senate9 yes 22 no
Yes
9
No
22
Absent
0
Excused
0
Conflict
0

Yes 9

Barry CragoR · S22Bo BitemanR · S21Dan DockstaderR · S16Ed CooperR · S20Eric BarlowR · S23Jim AndersonR · S28Mike GierauD · S17Ogden DriskillR · S01Stacy JonesR · S13

No 22

Bill LandenR · S27Bob IdeR · S29Brian BonerR · S02Cale CaseR · S25Charles ScottR · S30Cheri SteinmetzR · S03Chris RothfussD · S09Dan LaursenR · S19Darin SmithS06Evie BrennanR · S31Gary CrumR · S10Jared OlsenR · S08John KolbR · S12Larry HicksR · S11Laura PearsonR · S14Lynn HutchingsR · S05Stephan PappasR · S07Tara NethercottR · S04Tim FrenchR · S18Tim SalazarR · S26Troy McKeownR · S24Wendy SchulerR · S15
S02 - Appropriations:Recommend Do Pass 5-0-0-0-02025-01-24 · Senate5 yes 0 no
Yes
5
No
0
Absent
0
Excused
0
Conflict
0

Yes 5

Dan LaursenR · S19Darin SmithS06Mike GierauD · S17Ogden DriskillR · S01Tim SalazarR · S26
S09 - Minerals:Recommend Do Pass 4-1-0-0-02025-01-17 · Senate4 yes 1 no
Yes
4
No
1
Absent
0
Excused
0
Conflict
0

Yes 4

Ed CooperR · S20Jim AndersonR · S28Stacy JonesR · S13Tara NethercottR · S04

No 1

Chris RothfussD · S09

Official activity

Bill history

  1. S COW:Failed 9-22-0-0-0Senate
  2. S Placed on General FileSenate
  3. S02 - Appropriations:Recommend Do Pass 5-0-0-0-0Senate
  4. :Rerefer to S02 - AppropriationsSenate
  5. S09 - Minerals:Recommend Do Pass 4-1-0-0-0Senate
  6. S Introduced and Referred to S09 - MineralsSenate
  7. S Received for IntroductionSenate
  8. Bill Number AssignedLSO