diff --git a/core/state_transition.go b/core/state_transition.go
index 85b519cfe1..22ccd53542 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -745,6 +745,13 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		// Execute the transaction's creation.
 		ret, _, result, vmerr = st.evm.Create(msg.From, msg.Data, st.gasRemaining.ForwardAll(), value)
 		st.gasRemaining.Absorb(result)
+		// EIP-8037: a successful creation to a pre-existing (alive) leaf creates
+		// no new account, so refund the intrinsic NEW_ACCOUNT state gas to the
+		// reservoir (fork.py: refunded when created_target_alive). The failure
+		// case is handled by the vmerr branch below.
+		if rules.IsAmsterdam && vmerr == nil && st.evm.CreateTargetWasAlive() {
+			st.gasRemaining.RefundState(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
+		}
 	} else {
 		// Increment the nonce for the next transaction.
 		st.state.SetNonce(msg.From, st.state.GetNonce(msg.From)+1, tracing.NonceChangeEoACall)
@@ -930,13 +937,13 @@ func (st *stateTransition) settleGas(rules params.Rules, floorDataGas uint64) (g
 	}
 
 	if rules.IsAmsterdam {
-		// EIP-7623/7976: the calldata floor applies to the block-level regular
-		// gas dimension as well, mirroring its effect on the receipt gas. The
-		// spec accumulates max(tx_regular_gas, calldata_floor) into
-		// block_gas_used, so the block must never count fewer regular units
-		// than the floor the sender was charged.
-		blockRegularGas := max(txRegularGas, floorDataGas)
-		if err = st.gp.ChargeGasAmsterdam(blockRegularGas, txStateGas, gasUsed); err != nil {
+		// EIP-7778: the block-level gas accounting uses the gross regular gas
+		// (tx_gas_used_before_refund - tx_state_gas) and ignores both the
+		// EIP-3529 refund and the EIP-7623/7976 calldata floor. The floor and
+		// refund only affect the receipt scalar (tx_gas_used) and the sender's
+		// ETH refund, not what the block charges (fork.py: block_gas_used +=
+		// tx_regular_gas).
+		if err = st.gp.ChargeGasAmsterdam(txRegularGas, txStateGas, gasUsed); err != nil {
 			return 0, 0, err
 		}
 	} else {
@@ -998,7 +1005,7 @@ func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorizatio
 //   - the delegation-indicator portion (AuthorizationCreationSize × CPSB) is
 //     refunded when this auth writes no new indicator bytes (the authority is
 //     already delegated, or the auth clears the delegation).
-func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.SetCodeAuthorization) error {
+func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.SetCodeAuthorization, preDelegated map[common.Address]bool) error {
 	authority, err := st.validateAuthorization(auth)
 	if err != nil {
 		if rules.IsAmsterdam {
@@ -1018,24 +1025,39 @@ func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.Se
 			st.state.AddRefund(params.CallNewAccountGas - params.TxAuthTupleGas)
 		}
 	} else {
-		// EIP-8037 (spec apply_authorization): refund the per-auth intrinsic
-		// state charge for state that does not actually get newly created.
+		// EIP-8037/8038 (spec set_delegation): refund the per-auth intrinsic
+		// state charge for state that is not actually newly created.
 		//
-		//   - NEW_ACCOUNT is refunded when the authority account already exists
-		//     (account_exists), since no new account is created.
+		// delegated_now reflects prior authorizations applied this tx; the
+		// pre-transaction delegation is captured on first touch of the
+		// authority.
+		delegatedNow := curDelegated
+		delegatedBeforeTx, seen := preDelegated[authority]
+		if !seen {
+			delegatedBeforeTx = curDelegated
+			preDelegated[authority] = delegatedBeforeTx
+		}
+		//   - NEW_ACCOUNT (+ worst-case ACCOUNT_WRITE regular) is refunded when
+		//     the authority account leaf already exists, since no new account
+		//     is created.
 		if st.state.Exist(authority) {
 			st.gasRemaining.RefundState(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
-			// EIP-8038: the worst-case ACCOUNT_WRITE charged per authorization in
-			// the intrinsic cost is refunded to the regular refund counter when
-			// the authority account already exists (no new account is created).
 			st.state.AddRefund(params.AccountWriteAmsterdam)
 		}
-		//   - AUTH_BASE is refunded when no new delegation-indicator bytes are
-		//     written: either the authority already carries code/delegation
-		//     (code_hash != EMPTY, i.e. curDelegated) or this auth clears the
-		//     delegation (auth.address == 0). Exactly one refund per auth.
-		if curDelegated || auth.Address == (common.Address{}) {
-			st.gasRemaining.RefundState(params.AuthorizationCreationSize * st.evm.Context.CostPerStateByte)
+		//   - AUTH_BASE refill, mirroring set_delegation:
+		authBase := params.AuthorizationCreationSize * st.evm.Context.CostPerStateByte
+		if auth.Address == (common.Address{}) {
+			// Clearing: refund AUTH_BASE; refund a second time when removing a
+			// delegation that was created earlier in this same transaction
+			// (delegated now but not before the tx).
+			st.gasRemaining.RefundState(authBase)
+			if delegatedNow && !delegatedBeforeTx {
+				st.gasRemaining.RefundState(authBase)
+			}
+		} else if delegatedNow || delegatedBeforeTx {
+			// Setting: refund AUTH_BASE when no new indicator bytes are written
+			// (the authority already carries a delegation now or pre-tx).
+			st.gasRemaining.RefundState(authBase)
 		}
 	}
 
@@ -1058,8 +1080,14 @@ func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.Se
 
 // applyAuthorizations applies an EIP-7702 code delegation to the state.
 func (st *stateTransition) applyAuthorizations(rules params.Rules, auths []types.SetCodeAuthorization) {
+	// preDelegated records each authority's delegation state in the
+	// pre-transaction state, captured on the first authorization that touches
+	// it. EIP-8037 distinguishes a delegation that existed before the
+	// transaction (delegated_before_tx) from one created earlier in the same
+	// transaction (delegated_now) when refilling AUTH_BASE.
+	preDelegated := make(map[common.Address]bool)
 	for _, auth := range auths {
-		st.applyAuthorization(rules, &auth)
+		st.applyAuthorization(rules, &auth, preDelegated)
 	}
 }
 
diff --git a/core/vm/evm.go b/core/vm/evm.go
index af0ad9b5b7..c86704c54c 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -127,6 +127,13 @@ type EVM struct {
 	// order when the sub-call fails (spec generic_call credit_state_gas_refund).
 	callNewAccountChargedTemp bool
 
+	// createTargetAliveTemp records, for the most recent successful create()
+	// frame, whether the target account leaf was already alive (non-empty)
+	// before the create. opCreate/opCreate2 read it to refund the EIP-8037
+	// NEW_ACCOUNT state gas on a successful create to a pre-existing leaf
+	// (spec create_message: refund when target_alive).
+	createTargetAliveTemp bool
+
 	// precompiles holds the precompiled contracts for the current epoch
 	precompiles map[common.Address]PrecompiledContract
 
@@ -491,6 +498,13 @@ func (evm *EVM) StaticCall(caller common.Address, addr common.Address, input []b
 	return ret, exitGas, err
 }
 
+// CreateTargetWasAlive reports whether the most recent successful create()
+// frame targeted an already-alive (non-empty) account leaf. Used by the
+// transaction-level creation path to apply the EIP-8037 NEW_ACCOUNT refund.
+func (evm *EVM) CreateTargetWasAlive() bool {
+	return evm.createTargetAliveTemp
+}
+
 // create creates a new contract using code as deployment code.
 func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value *uint256.Int, address common.Address, typ OpCode) (ret []byte, createAddress common.Address, result GasBudget, err error) {
 	// Depth check execution. Fail if we're trying to execute above the
@@ -552,6 +566,15 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 		// address collision while regular gas is burnt.
 		return nil, common.Address{}, halt, ErrContractAddressCollision
 	}
+	// EIP-8037: record whether the target leaf was already alive (non-empty)
+	// before the create. The collision check above already accessed the
+	// account, so this read adds nothing new to the block access list. A
+	// successful create to an already-alive leaf creates no new account, so
+	// opCreate/opCreate2 refunds the NEW_ACCOUNT charge. Captured here (rather
+	// than eagerly in the opcode) so early-failure paths that never reach the
+	// target — depth, insufficient balance — do not record a spurious access.
+	targetAlive := !evm.StateDB.Empty(address)
+
 	// Create a new account on the state only if the object was not present.
 	// It might be possible the contract code is deployed to a pre-existent
 	// account with non-zero balance.
@@ -613,7 +636,10 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 		return ret, address, exit, err
 	}
 	// Either success, or pre-Homestead ErrCodeStoreOutOfGas (gas preserved).
-	// Both packaged as a success-form GasBudget.
+	// Both packaged as a success-form GasBudget. Record target aliveness for
+	// the EIP-8037 NEW_ACCOUNT refund (set here, after any nested creates ran,
+	// so it reflects this frame's target rather than a deeper one).
+	evm.createTargetAliveTemp = targetAlive
 	return ret, address, contract.Gas.ExitSuccess(), err
 }
 
diff --git a/core/vm/gascosts.go b/core/vm/gascosts.go
index e18da5775a..4a2973e7a2 100644
--- a/core/vm/gascosts.go
+++ b/core/vm/gascosts.go
@@ -293,4 +293,9 @@ func (g *GasBudget) Absorb(child GasBudget) {
 	g.UsedRegularGas += child.UsedRegularGas
 	g.StateGas = child.StateGas
 	g.UsedStateGas += child.UsedStateGas
+	// A successful child propagates its spilled state gas to the parent so a
+	// later parent halt burns it (spec incorporate_child_on_success). On revert
+	// or halt the child's leftover SpilledStateGas is already zero (the exit
+	// form refilled it), so this is a no-op there.
+	g.SpilledStateGas += child.SpilledStateGas
 }
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index 6b86dfb6c6..4ff30ae220 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -663,6 +663,9 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 
 	child := scope.Contract.forwardGas(forward, evm.Config.Tracer, tracing.GasChangeCallContractCreation)
 	res, addr, result, suberr := evm.Create(scope.Contract.Address(), input, child, &value)
+	// EIP-8037: a successful create to an already-alive target leaf creates no
+	// new account; create() records that in createTargetAliveTemp.
+	targetWasAlive := evm.chainRules.IsAmsterdam && suberr == nil && evm.createTargetAliveTemp
 	// Push item on the stack based on the returned error. If the ruleset is
 	// homestead we must check for CodeStoreOutOfGasError (homestead only
 	// rule) and treat as an error, if the ruleset is frontier we must
@@ -679,10 +682,10 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Refund the leftover gas back to current frame
 	scope.Contract.refundGas(result, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
-	// EIP-8037: no account was created on any failure path, so refund the
-	// account-creation state gas charged before the opcode ran (gasCreateEip8037)
-	// in LIFO order (regular gas up to the spilled amount, then the reservoir).
-	if evm.chainRules.IsAmsterdam && suberr != nil {
+	// EIP-8037: refund the account-creation state gas charged before the opcode
+	// ran (gasCreateEip8037) in LIFO order when no new account leaf is created:
+	// any failure path, or a success where the target leaf already existed.
+	if evm.chainRules.IsAmsterdam && (suberr != nil || targetWasAlive) {
 		scope.Contract.Gas.CreditStateRefund(params.AccountCreationSize * evm.Context.CostPerStateByte)
 	}
 
@@ -707,8 +710,12 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 
 	// reuse size int for stackvalue
 	stackvalue := size
+
 	child := scope.Contract.forwardGas(forward, evm.Config.Tracer, tracing.GasChangeCallContractCreation2)
 	res, addr, result, suberr := evm.Create2(scope.Contract.Address(), input, child, &endowment, &salt)
+	// EIP-8037: a successful create to an already-alive target leaf creates no
+	// new account; create() records that in createTargetAliveTemp.
+	targetWasAlive := evm.chainRules.IsAmsterdam && suberr == nil && evm.createTargetAliveTemp
 	// Push item on the stack based on the returned error.
 	if suberr != nil {
 		stackvalue.Clear()
@@ -720,10 +727,10 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Refund the leftover gas back to current frame
 	scope.Contract.refundGas(result, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
-	// EIP-8037: no account was created on any failure path, so refund the
-	// account-creation state gas charged before the opcode ran (gasCreate2Eip8037)
-	// in LIFO order (regular gas up to the spilled amount, then the reservoir).
-	if evm.chainRules.IsAmsterdam && suberr != nil {
+	// EIP-8037: refund the account-creation state gas charged before the opcode
+	// ran (gasCreate2Eip8037) in LIFO order when no new account leaf is created:
+	// any failure path, or a success where the target leaf already existed.
+	if evm.chainRules.IsAmsterdam && (suberr != nil || targetWasAlive) {
 		scope.Contract.Gas.CreditStateRefund(params.AccountCreationSize * evm.Context.CostPerStateByte)
 	}