我们准备在2023年结束, let’s take a look at the year’s legislative updates for the tri-state area.
宾夕法尼亚州立法更新
Pennsylvania opened its legislative session January 3 and is scheduled to close on November 30. HB1273, which attempts to improve a volumetric severance 税 on unconventional natural gas, 于5月31日推出. The 税 fee does not affect the collection of the unconventional gas well fee imposed under Chapter 23 of the 税 Code (Impact Fee), and is graduated based on the average annual price of natural gas for the calendar year preceding the start of the imposition period, 如下表所示.
| Average Annual Price of Natural Gas for Calendar Year Immediately Preceding the Start of the Imposition Period | 每MCF的税率 |
|---|---|
| 低于3美元 | $0.134 |
| 等于或大于3美元且小于5美元的 | $0.152 |
| 等于或大于5美元且小于6美元的 | $0.174 |
| 等于或大于6美元的 | $0.200 |
For fiscal year 2023-24, the imposition period is July 1, 2023, to April 30, 2024. 2024-25财年及以后, the imposition period is May 1 of the preceding fiscal year to April 30 of the current year. 到6月15日, 2024, 在那之后的每一年, every producer must submit payment of the volumetric severance 税 to the department and submit a report on a form prescribed by the department for the imposition period.
西弗吉尼亚州立法更新
West Virginia’s legislative session ran from January 11 through March 11. SB13 would amend sections 22-6-2 and 22-6-29 to provide for a $100 annual oversight fee per well for wells producing more than 10,000 cubic feet of gas per day (10 MCF) and allow for transfer of this fee to the Oil and Gas Reclamation Fund. 它彻底失败了.
俄亥俄州 没有立法更新.
This update is based on legislative and regulatory information available at the time of publication and is not intended as legal, 税务或会计建议.
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