Coal severance tax rate.

Wyoming's HB 75 reduces the severance tax rate for surface coal mining from 6.5% to 6% effective July 1, 2025. The bill lowers both the constitutional portion (from 1.5% to 1%) and the statutory portion (from 5% to 4.5%) of the tax. This directly affects surface coal mining companies operating in Wyoming by decreasing their tax burden. The change modifies existing tax distribution rules outlined in Wyoming statutes but does not alter how the tax revenue is allocated to the mineral trust fund or severance tax account.