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.
This bill appropriates $15 million from Wyoming's tourism reserve fund to support the development of a rodeo and cowboy museum and hall of fame in Wyoming. The funds will be distributed in three installments of $5 million each on July 1, 2026, 2027, and 2028, contingent on the Wyoming Tourism Board certifying that relocation efforts will boost tourism, jobs, and state revenue. Applicants must provide matching funds (at least $1 for every $1 granted) and relocate to Wyoming by June 30, 2028, or repay the grant. The Wyoming Office of Tourism must report annually on fund usage until 2036.
Wyoming's SF 81 revises how state funds support K-12 public schools by implementing updated funding formulas based on the 2025 cost of education study. The bill establishes specific teacher staffing requirements: core teachers (1 FTE per 16-25 students depending on grade level), minimum teacher thresholds for smaller schools, and additional staff for English learners (1 FTE per 100 students), at-risk students (for summer/extended day programs), and career education. It directly affects all Wyoming public school districts by changing how state education funds are distributed based on student needs and school size, rather than solely on enrollment. The bill also restricts how schools can spend funds from the school foundation program and requires districts to join the state employees' health insurance program.
HB 183 (Renters' Property Tax Relief) expands eligibility for Wyoming's property tax refund program to include renters of their principal residence, not just homeowners. To qualify, renters must meet income limits (not exceeding 145% of their county’s median household income), have total household assets under $150,000 (adjusted annually), and provide proof they are not behind on rent. The bill caps refunds at 75% of the prior year’s property tax paid or half the county’s median residential tax liability, whichever is lower. It becomes effective January 1, 2027, and requires the Department of Revenue to establish rules for implementation.
HB 145 replaces multiple existing fees for electric vehicles with a single per-kilowatt-hour tax on electricity used to power them. It reduces the annual decal fee for plug-in hybrid vehicles from $200 to $100 and sets a $200 annual fee for all-electric vehicles (previously subject to overlapping taxes). The bill allows EV owners to receive refunds for electricity purchased for vehicle use and requires clear display of the new electricity-based tax. This directly affects Wyoming residents who own electric or plug-in hybrid vehicles by eliminating "triple taxation" on their vehicles and shifting the tax burden to electricity usage.
SF 1 is a funding bill that allocates state resources for Wyoming's government operations during the 2026-2028 fiscal biennium. It provides specific funding amounts for state agencies, including $9.1 million for the Governor's Office administration and $22.9 million for Homeland Security, with all funds to be spent within the two-year budget period. The bill includes a $250,000 provision specifically for gubernatorial transition costs if a new governor is elected in 2026, and it specifies how funds from various accounts (like school foundation programs) will be used. This is a standard appropriations bill that sets funding levels for state operations, not a policy change.
