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HB0075 • 2025

Coal severance tax rate.

AN ACT relating to severance tax; decreasing the severance tax rate for surface coal; making conforming changes; and providing for an effective date.

Energy Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Clouston
Last action
2025-02-24
Official status
enrolled
Effective date
7/1/2025

Plain English Breakdown

The official summary does not provide details on how funds are used from the tax reductions.

Lowering Coal Tax for Surface Mining

This law reduces the severance tax rate for surface coal mining from 6.5% to 6%, and updates related distribution rules.

What This Bill Does

  • Reduces the severance tax rate for surface coal from 6.5% to 6%
  • Updates the distribution of taxes, reducing one part from 1.5% to 1%

Who It Names or Affects

  • Coal mining companies in Wyoming
  • State and local governments receiving coal severance taxes

Terms To Know

Severance Tax
A tax on the removal of natural resources like coal from a state.

Limits and Unknowns

  • The bill does not specify how much money will be saved or gained by companies.
  • It only affects surface coal mining, not underground coal mining.

Bill History

  1. 2025-02-24 LSO

    Assigned Chapter Number 31

  2. 2025-02-24 Governor

    Governor Signed HEA No. 0011

  3. 2025-02-19 Senate

    S President Signed HEA No. 0011

  4. 2025-02-18 House

    H Speaker Signed HEA No. 0011

  5. 2025-02-18 LSO

    Assigned Number HEA No. 0011

  6. 2025-02-18 Senate

    S 3rd Reading:Passed 23-8-0-0-0

  7. 2025-02-14 Senate

    S 2nd Reading:Passed

  8. 2025-02-13 Senate

    S COW:Passed

  9. 2025-02-12 Senate

    S Placed on General File

  10. 2025-02-12 Senate

    S03 - Revenue:Recommend Do Pass 3-1-1-0-0

  11. 2025-02-10 Senate

    S Introduced and Referred to S03 - Revenue

  12. 2025-01-27 Senate

    S Received for Introduction

  13. 2025-01-27 House

    H 3rd Reading:Passed 57-4-1-0-0

  14. 2025-01-24 House

    H 2nd Reading:Passed

  15. 2025-01-23 House

    H COW:Passed

  16. 2025-01-20 House

    H Placed on General File

  17. 2025-01-20 House

    H09 - Minerals:Recommend Do Pass 8-0-1-0-0

  18. 2025-01-17 House

    H Introduced and Referred to H09 - Minerals

  19. 2025-01-02 House

    H Received for Introduction

  20. 2024-12-23 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary - 25LSO-0295

Bill No.:

HB0075

Effective:

7/1/2025

LSO No.:

25LSO-0295

Enrolled Act No.:

HEA No. 0011

Chapter No.:

31

Prime Sponsor:

Clouston

Catch Title:

Coal severance tax rate.

Has Report:

No

Subject:

Coal severance tax rate.

Summary/Major Elements:

This bill reduces the severance tax rate for surface coal from six and one
‑
half percent (6.5%) to six percent (6%).

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

Read the full stored bill text 
25LSO-0295

ORIGINAL House

Bill No
.
HB0075

ENROLLED ACT NO. 11,

HOUSE OF REPRESENTATIVES

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 General Session

AN ACT relating to severance tax; decreasing the severance tax rate for surface coal; making conforming changes; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
14
‑
104(a)(intro) and (iv) and 39
‑
14
‑
111(a) are amended to read:

39
‑
14
‑
104.

Tax rate.

(a)

The total severance tax rate for surface coal shall be
six and one
‑
half percent (6.5%)
six percent (6%)
.

This rate comprises one and one
‑
half percent (1.5%) imposed by Wyoming constitution article 15, section 19, and
five percent (5%)
four and one
‑
half percent (4.5%)
imposed statutorily.

The tax shall be distributed as provided in W.S. 39
‑
14
‑
111 and is imposed as follows:

(iv)

One and one
‑
half percent (1.5%)
One percent (1%)
; plus

39
‑
14
‑
111.

Distribution.

(a)

As provided by W.S. 39
‑
14
‑
104(a), the total severance tax rate for surface coal shall be
six and one
‑
half percent (6.5%)
six percent (6%)
. As provided by W.S. 39
‑
14
‑
104(b), the total severance tax rate for underground coal shall be three and three
‑
quarters percent (3.75%). A one and one
‑
half percent (1.5%) tax imposed by W.S. 39
‑
14
‑
104(a)(i) and a one and one
‑
half percent (1.5%) tax imposed by W.S. 39
‑
14
‑
104(b)(i) shall be deposited into the permanent Wyoming mineral trust fund. All other taxes imposed by W.S. 39
‑
14
‑
104(a) and (b) shall be deposited into the severance tax distribution account.

Section 2
.

This act is effective July 1, 2025
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1