Wyoming legislation · 2025 General Session
Wyoming HB300: Electrical generation tax.
Status: Failed, March 3, 2025
AN ACT relating to taxation and revenue; imposing an excise tax on the production of electricity; providing credits for other taxes paid; providing for administration and rulemaking authority; providing penalties; providing for distribution of the tax; creating an account; providing an exemption for sales tax on electricity sales; making conforming amendments; and providing for effective dates.
What the bill says
An act relating to taxation and revenue; imposing an excise tax on the production of electricity; providing credits for other taxes paid; providing for administration and rulemaking authority; providing penalties; providing for distribution of the tax; creating an account; providing an exemption for sales tax on electricity sales; making conforming amendments; and providing for effective dates.
From the introduced text:
AN ACT relating to taxation and revenue; imposing an excise tax on the production of electricity; providing credits for other taxes paid; providing for administration and rulemaking authority; providing penalties; providing for distribution of the tax; creating an account; providing an exemption for sales tax on electricity sales; making conforming amendments; and providing for effective dates. Section 1. W.S. 39‐24‐101 through 39‐24‐111 are created to read: CHAPTER 24 TAX ON ELECTRICAL GENERATION 39‐24‐101. Definitions. There are no specific applicable provisions for definitions for this chapter. 39‐24‐102. Administration. The department of revenue shall enforce this chapter. The department shall promulgate rules necessary for the implementation and enforcement of this chapter. 39‐24‐103. Imposition. There is levied an excise tax upon the privilege of producing and selling electricity in this state. The tax shall be imposed upon the sale of any electricity produced in Wyoming on or after January 1, 2026, and shall be paid by the person producing the electricity. The tax shall be imposed on the annual gross energy earnings from energy produced in Wyoming. 39‐24‐104. Taxation rate. The tax rate shall be three and one‐half percent (3.5%) of the annual gross energy earnings from energy produced in this state. 39‐24‐105. Exemptions. (a) No tax shall be imposed upon electricity that is produced from any generating facility owned or operated by …
Sponsors
- Byron, Andrew (R, H22)
- Davis, Bob (R, H47)
- Harshman, Steve (R, H37)
- Jarvis, Julie (R, H57)
- Larsen, Lloyd (R, H54)
- Larson, J.T. (R, H17)
- Tony Locke (R, H35)
- Nicholas, Bob (R, H07)
- Wylie, Cody (R, H39) · primary sponsor
- Case, Cale (R, S25)
Latest actions
- : H:Died in Committee Returned Bill Pursuant to HR 5-4
- : H No report prior to CoW Cutoff
- : H Introduced and Referred to H09 - Minerals
- : H Received for Introduction
- : Bill Number Assigned
Subjects: Electrical generation tax.
Common questions
- What is HB300?
- HB300 is a bill in the Wyoming Legislature (2025 General Session): Electrical generation tax.
- What does HB300 do?
- In its own words: An act relating to taxation and revenue; imposing an excise tax on the production of electricity; providing credits for other taxes paid; providing for administration and rulemaking authority; providing penalties; providing for distribution of the tax; creating an account; providing an exemption for sales tax on electricity sales; making conforming amendments; and providing for effective dates.
- What is the status of HB300?
- Failed as of March 3, 2025. Latest action: H:Died in Committee Returned Bill Pursuant to HR 5-4 (March 3, 2025).
- Who sponsored HB300?
- Wylie, Cody (R, H39), with 9 co-sponsors.
- Where is the official record for HB300?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2025/HB0300
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.