County optional tax on solar energy production.

Wyoming's HB 305 allows counties to impose an optional tax on solar electricity production. The tax, capped at $5 per megawatt-hour or 5% of annual gross earnings (whichever is higher), applies to solar electricity sold or traded, but exempts government-owned facilities and personal use. Counties collect the tax from producers and distribute all revenue to their general fund, with 50% shared if production occurs within city boundaries. The bill takes effect July 1, 2025, though it died in committee in March 2025.