以下是三州地区2024年的立法更新:
宾西法尼亚 没有立法更新.
西维吉尼亚州的 legislative session opened on January 10 和 is scheduled to end March 9. HB4283 和 SB326 在1月10日推出. The purpose of the bills is to create the West Virginia Black Lung Program 和 grant entitlement for pain 和 suffering for occupational pneumoconiosis. 新税将强加给每一个人, 提取, 归为占有, 生产用于销售, 利润或商业用途, 煤炭, 天然气或石油. 另外, there would be new 税es on the generation of electricity by wind or solar devices equal to 1/10 of the existing 税. The revenue generated by these 税es will be deposited into the “State Black Lung Fund,” which was created in the general revenue account to be used exclusively to offset the cost of the Black Lung Program.
HB4662 requires all lessees of West Virginia real estate who make natural resource royalty payments to withhold West Virginia personal income 税 on royalty payments to lessors who do not reside in the state. Withholding is optional for lessors who receive less than $1,000 annually. 自然资源特许权使用费包括, 但不限于, 租金, 延迟租赁, 皇室利益, 工作兴趣, 租赁奖金和优先特许权使用费. The Tax Commissioner will provide a schedule for lessees to file reports 和 submit the withholding to the Commission. The Tax Commissioner will also prescribe the method for providing annual withholding statements to lessors as well as annual reporting to the Commission by the lessee who reconciles the filings 和 payments made throughout the course of the year. If passed, this bill will be effective for all 税able years after December 31, 2024.
HB4292 和 SB235 provide for a penalty of three times the market value of extracted minerals for which payment is due plus reasonable attorney’s fees 和 costs for payment not made within six months after the due date on conventional vertical oil, 天然气和天然气液体, 井只.
HB4411 amends Article 6 §22-6-2 by adding a section to require the Office of Oil 和 Gas to adopt rules no later than July 1, 2025年规范租赁, 与石油、天然气有关的契据或合同. Any rules adopted will only be applicable to documents dated after July 1, 2025. HB5048 proposes to update §22-6-2 of the Code of West Virginia to remove the cap on the number of wells on which an oversight fee is due. 监管费用是根据平均产量分级的.
SB532 要求为新井和生产井提供新的财务保证. 对于新井, an operator will not be issued a permit unless the operator furnishes for each individual well either:
- Plugging money set aside in agreement with the State Treasurer’s Office to escrow funds with the State Treasurer’s Office as required in §22-10A-7 for this code or
- A bond payable to the State of West Virginia conditioned on full compliance with the plugging 和 reclamation of wells required by this code in an amount determined by the Chief of the Office of Oil 和 Gas for a well with similar characteristics. The Department of Environmental Protection has rule-making authority to determine this amount.
俄亥俄州 没有立法更新.
This update is based on legislative 和 regulatory information available at the time of publication 和 is not intended as legal, 税务或会计建议.
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