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HB0046 • 2026

Electricity from solar and nuclear resources-taxation.

AN ACT relating to taxes on electricity production; amending the tax on the production of electricity from wind resources to include a tax on the production of electricity from solar and nuclear generating resources; making conforming amendments; repealing the existing tax on electricity produced from nuclear reactors; and providing for an effective date.

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Revenue
Last action
2026-02-09
Official status
inactive
Effective date
3/1/2026

Plain English Breakdown

The bill did not pass and was introduced but failed on February 9, 2026.

Tax Changes for Solar and Nuclear Electricity

The bill proposes to amend tax rules on electricity production by including solar and nuclear resources, removes the existing tax on nuclear reactors, and sets an effective date of January 1, 2027.

What This Bill Does

  • Amends the tax on the production of electricity from wind resources to include a tax on the production of electricity from both solar and nuclear generating facilities.
  • Repeals the existing tax specifically for electricity produced by nuclear reactors.
  • Sets an effective date of January 1, 2027, for new tax rules on solar and nuclear electricity.

Who It Names or Affects

  • Electricity producers using wind, solar, or nuclear resources in Wyoming.

Terms To Know

Generating facility
A place that makes electricity from wind, solar, or nuclear power.
Megawatt hour (MWh)
A unit of electrical energy equal to one million watt-hours.

Limits and Unknowns

  • The bill did not pass and was introduced but failed on February 9, 2026.
  • It is unclear how the new tax will affect electricity prices for consumers.

Bill History

  1. 2026-02-09 House

    H Failed Introduction 37-25-0-0-0

  2. 2026-01-22 House

    H Received for Introduction

  3. 2026-01-15 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text
26LSO-0190
2026
STATE OF WYOMING
26LSO-0190
Numbered
2.0

HOUSE BILL NO. HB0046

Electricity from solar and nuclear resources-taxation.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxes on electricity production; amending the tax on the production of electricity from wind resources to include a tax on the production of electricity from solar and nuclear generating resources; making conforming amendments; repealing the existing tax on electricity produced from nuclear reactors; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
22
‑
101, 39
‑
22
‑
103, 39
‑
22
‑
105(b) and 39
‑
22
‑
107(a) are amended to read:

CHAPTER 22
TAX UPON PRODUCTION OF ELECTRICITY FROM WIND, SOLAR AND NUCLEAR RESOURCES

39
‑
22
‑
101.

Definitions.

There are no specific applicable provisions for definitions for
As used in
this chapter
, "generating facility" means any facility generating electricity from wind or solar resources in this state and any facility generating electricity from a nuclear reactor in this state
.

39
‑
22
‑
103.

Imposition.

There is levied an excise tax upon the privilege of producing electricity from wind
, solar and nuclear generating
resources in this state. The tax shall be imposed upon the production of any electricity produced
from wind resources for sale or trade on or after January 1, 2012,
by the generating facility
and shall be paid by the person producing such electricity. The tax shall be imposed on each megawatt hour of electricity produced from
wind resources
the generating facility
at the point of interconnection with an electric transmission line.

39
‑
22
‑
105.

Exemptions.

(b)

Electricity produced from
a wind turbine
the generating facility
shall not be subject to the tax imposed under this chapter until the date three (3) years after the
turbine
generating facility
first produced electricity for sale.

After such date the production shall be subject to the tax, as provided by W.S. 39
‑
22
‑
103, regardless of whether production first commenced prior to or after January 1, 2012.

39
‑
22
‑
107.

Compliance; collection procedures.

(a)

Returns and reports. Any person producing electricity
from wind resources
within this state which is subject to the tax imposed by this chapter shall report the amount of megawatt hours produced in this state on or before February 1 of the year immediately following the year in which the electricity was produced.

Section 2.

W.S. 39
‑
23
‑
101 through 39
‑
23
‑
111 are repealed.

Section 3.

This act shall apply to electricity generated from solar resources or from nuclear generating facilities on or after January 1, 2027.

Section 4.

This act is effective January 1, 2027.

(END)

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HB0046