diff --git a/core/vm/evm.go b/core/vm/evm.go
index e733e79793..9330d72aa5 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -544,10 +544,12 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 		if evm.Config.Tracer != nil && evm.Config.Tracer.OnGasChange != nil {
 			evm.Config.Tracer.OnGasChange(gas.RegularGas, 0, tracing.GasChangeCallFailedExecution)
 		}
-		// Record all burned gas
-		burned := gas.RegularGas
+		// Drain the entire budget on collision
 		gas.Exhaust()
-		return nil, common.Address{}, gas, GasUsed{RegularGas: burned}, ErrContractAddressCollision
+		if evm.chainRules.IsAmsterdam {
+			gas.StateGas = 0
+		}
+		return nil, common.Address{}, gas, GasUsed{}, ErrContractAddressCollision
 	}
 	// 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