Wyoming's SF 85 (RAVEN Act) creates a dedicated funding account for the state's Internet Crimes Against Children (ICAC) task force, directly supporting law enforcement efforts to investigate and combat online child exploitation. The bill appropriates $1.6 million from the general fund (2026-2028) to sustain the ICAC program, with funds continuously available for investigations, victim assistance, and public education on internet safety. All money in the account must be used solely by the Division of Criminal Investigation to address internet crimes against children, with no funds allowed to lapse or transfer to other purposes. The account will accept additional grants or donations, ensuring stable, long-term resources for this critical law enforcement work.
HB 110 establishes a new formula for funding Wyoming's K-12 public schools, directly affecting all school districts in the state. It calculates funding based on average daily enrollment, requiring specific teacher ratios (e.g., one core teacher for every 16 elementary students) and minimum staffing levels per school type, while also restricting how school foundation funds can be used. The bill mandates school districts to join the state's employee insurance program, modifies cash reserve rules, and continues mental health services grants. It implements the 2025 cost-of-education study and includes provisions for rulemaking and funding appropriations.
HB 137 increases the tax rate on net earnings from skill-based amusement games (like arcade-style games) from 20% to 25% for vendors. It redirects tax revenue distribution: 36% to local governments (county/city), 36% to public schools, 8% to the gaming commission, and 20% to the state highway fund. The bill affects businesses operating these games and changes how their taxes are allocated. It would take effect July 1, 2026, but the bill was withdrawn by its sponsor in February 2026.
HB 176 modifies how Wyoming school funding is calculated by including students who pass competency-based equivalency exams in the average daily membership (ADM) count for the remainder of the semester they took the exam. This directly affects school districts receiving state education funding based on ADM, as it may increase their funding for these students. The bill requires the state superintendent to create implementing rules for the education resource block grant model. It becomes effective immediately upon enactment.
HB 155 requires Wyoming businesses claiming over $250,000 in annual sales or use tax exemptions to submit detailed reports to the state tax department by February 1st each year. The reports must include sales tax collected, exemptions claimed, property taxes paid, and aggregated employee data (full-time/part-time counts, average wages/benefits in Wyoming) without personal identifiers. Businesses failing to report must pay back taxes plus interest/penalties and lose exemption eligibility for that year. The state tax department must annually report aggregated data to the legislature starting August 1, 2027. This bill directly affects large businesses using specific tax exemptions, aiming to improve transparency in tax revenue reporting.
Wyoming's SF 123 creates the Wyoming Energy Dominance Fund, administered by the Wyoming Energy Authority, to support the state's traditional energy industries. The fund receives a portion of severance tax revenues (50% for fiscal years 2027-2028, then 50% for 2029 onward) that would otherwise go to the permanent mineral trust fund or school accounts. It provides grants and loans for projects like coal innovation, natural gas, uranium processing, and pipeline infrastructure - requiring a 1:1 match from non-state funds - but explicitly excludes wind and solar energy projects. The fund aims to bolster Wyoming's energy sector, which supports over 60,000 jobs and generates significant state revenue.
HB 167 increases K-12 school funding in Wyoming by modifying special education reimbursement rules and raising the base teacher salary used in funding calculations. It requires full reimbursement (100% of previous year's spending) for most special education costs (excluding out-of-district placements), with those placements reimbursed quarterly in the year incurred. Starting in the 2026-2027 school year, the base teacher salary used to calculate school funding will be set at $65,000 annually. The bill appropriates $348.6 million for school district payments and $8.9 million for retirement cost reimbursements, both expiring June 30, 2028. These changes directly affect all Wyoming public school districts and their special education programs.
HB 121 imposes a severance tax on hydrogen production in Wyoming, directly affecting companies and entities producing hydrogen within the state. It taxes hydrogen based on its fair market value (similar to natural gas taxation), with a 9% rate for hydrogen produced from water and a 3% rate for hydrogen from other feedstocks like natural gas or biomass. The tax applies to the gross value of hydrogen produced, with exemptions and collection procedures mirroring existing natural gas severance tax rules. The law would take effect for all hydrogen production starting July 1, 2026.
SF 109 creates a permanent "Cowboy State Agricultural Trust Fund" in Wyoming, funded through state investments and eligible contributions. The fund's earnings will provide grants to support agricultural programs, including University of Wyoming research, workforce development at community colleges, K-12 agricultural education, value-added projects, and technology adoption in farming. Recipients must match each dollar from the fund with at least one dollar in non-state funds and report on grant usage annually. The bill establishes a committee to manage grant applications, oversight, and reporting requirements. This legislation directly affects Wyoming agricultural educators, students, producers, and institutions through new funding mechanisms.
Wyoming's HB 190 directs the Board of Land Commissioners to transfer specific parcels of land (totaling approximately 3,000 acres in Natrona County) to the Department of State Parks and Cultural Resources for development as a state park. The bill requires the transfer to occur by July 1, 2027, after completing a site criteria process, with lands sold at fair market value (funds going to the common school account). It appropriates $6.5 million from the general fund specifically for land procurement and resolving mineral leases on the properties. The department must report on the site criteria process to a legislative committee by October 2027.
