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SB25-307

Decarbonization Tax Credits Administration Cash Fund

Type Bill
Session 2025 Regular Session
Subjects
Energy Fiscal Policy & Taxes

Concerning the decarbonization tax credits administration cash fund, and, in connection therewith, requiring that money credited to the fund not exceed the net revenue from the collection of oil and gas severance tax, transferring two million five hundred thousand dollars from the energy and carbon management cash fund to the fund, and transferring two million five hundred thousand dollars from the fund to the energy and carbon management cash fund.

Bill Summary:

For state fiscal years 2023-24 through 2026-27, current law requires the state treasurer to credit to the decarbonization tax credits administration cash fund (fund) oil and gas severance tax revenue equal to the amount attributable to the decreased severance tax credit allowed for oil and gas production for tax years 2024 through 2026. For state fiscal years 2024-25 and 2025-26, section 2 of the act specifies that the amount of oil and gas severance tax revenue credited to the fund shall not exceed the net revenue from the oil and gas severance tax collection.

Section 3 requires the state treasurer to transfer $2,500,000 from the energy and carbon management cash fund to the fund on June 30, 2025.

Section 1 requires the state treasurer to transfer $2,500,000 from the fund to the energy and carbon management cash fund on January 1, 2026.


(Note: This summary applies to this bill as enacted.)

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
06/03/2025 Signed Act PDF
05/13/2025 Final Act PDF
05/01/2025 Rerevised PDF
04/30/2025 Revised PDF
04/28/2025 Reengrossed PDF
04/25/2025 Engrossed PDF
04/23/2025 Introduced PDF
Date Version Documents
08/22/2025 FN2 PDF
04/29/2025 FN1 PDF
Date Version Documents
04/29/2025 SA2 PDF
04/24/2025 SA1 PDF
Activity Vote Documents
Refer Senate Bill 25-307 to the Committee of the Whole. The motion passed on a vote of 8-3. Vote summary
Activity Vote Documents
Refer Senate Bill 25-307 to the Committee of the Whole. The motion passed on a vote of 6-1. Vote summary
Date Calendar Motion Vote Vote Document
05/01/2025 Third Reading BILL
43
AYE
20
NO
2
OTHER
Vote record
Date Calendar Motion Vote Vote Document
04/28/2025 Third Reading BILL
27
AYE
7
NO
1
OTHER
Vote record
Date Location Action
06/03/2025 Governor Governor Signed
05/13/2025 House Signed by the Speaker of the House
05/13/2025 Senate Signed by the President of the Senate
05/13/2025 Governor Sent to the Governor
05/01/2025 House House Third Reading Passed - No Amendments
04/30/2025 House House Second Reading Special Order - Passed - No Amendments
04/30/2025 House House Committee on Appropriations Refer Unamended to House Committee of the Whole
04/28/2025 House Introduced In House - Assigned to Appropriations
04/28/2025 Senate Senate Third Reading Passed - No Amendments
04/25/2025 Senate Senate Second Reading Special Order - Passed - No Amendments
04/25/2025 Senate Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
04/23/2025 Senate Introduced In Senate - Assigned to Appropriations
Effective Date Chapter # Title Documents
06/03/2025 382 Decarbonization Tax Credits Admin Cash Fund PDF