core/vm: revert snapshot on nested create account-creation OOG

When Amsterdam account-creation state gas is exhausted during a nested
CREATE, roll back the snapshot taken before CreateAccount so the
partially created account is not left in state.

core/vm/evm.go

@@ -557,6 +557,7 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 			// Prevents double charging with IntrinsicGas.
 			prev, ok := gas.ChargeState(params.AccountCreationSize * evm.Context.CostPerStateByte)
 			if !ok {
+				evm.StateDB.RevertToSnapshot(snapshot)
 				return nil, common.Address{}, gas.ExitHalt(reservoir), ErrOutOfGas
 			}
 			if evm.Config.Tracer.HasGasHook() {

core/vm/evm_test.go

@@ -0,0 +1,76 @@
+// Copyright 2026 The go-ethereum Authors
+// This file is part of the go-ethereum library.
+//
+// The go-ethereum library is free software: you can redistribute it and/or modify
+// it under the terms of the GNU Lesser General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// The go-ethereum library is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+// GNU Lesser General Public License for more details.
+//
+// You should have received a copy of the GNU Lesser General Public License
+// along with the go-ethereum library. If not, see <http://www.gnu.org/licenses/>.
+
+package vm
+
+import (
+	"errors"
+	"math/big"
+	"testing"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/ethereum/go-ethereum/core/state"
+	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/crypto"
+	"github.com/ethereum/go-ethereum/params"
+	"github.com/holiman/uint256"
+)
+
+func amsterdamTestChainConfig() *params.ChainConfig {
+	cfg := *params.MergedTestChainConfig
+	cfg.AmsterdamTime = new(uint64)
+	return &cfg
+}
+
+func TestCreateAccountCreationStateGasOOGReverts(t *testing.T) {
+	statedb, err := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
+	if err != nil {
+		t.Fatal(err)
+	}
+	caller := common.HexToAddress("0x1111")
+	statedb.CreateAccount(caller)
+
+	cfg := amsterdamTestChainConfig()
+	random := common.Hash{}
+	evm := NewEVM(BlockContext{
+		CanTransfer:      func(StateDB, common.Address, *uint256.Int) bool { return true },
+		Transfer:         func(StateDB, common.Address, common.Address, *uint256.Int, *params.Rules) {},
+		BlockNumber:      big.NewInt(0),
+		Time:             0,
+		Random:           &random,
+		CostPerStateByte: params.CostPerStateByte,
+	}, statedb, cfg, Config{})
+	evm.depth = 1 // nested CREATE; account-creation state gas is charged here, not in intrinsic gas
+
+	contractAddr := crypto.CreateAddress(caller, 0)
+	if statedb.Exist(contractAddr) {
+		t.Fatal("contract address should not exist before create")
+	}
+
+	creationCost := uint64(params.AccountCreationSize * params.CostPerStateByte)
+	gas := NewGasBudget(creationCost-1, 0)
+
+	_, addr, _, err := evm.Create(caller, nil, gas, new(uint256.Int))
+	if !errors.Is(err, ErrOutOfGas) {
+		t.Fatalf("expected ErrOutOfGas, got %v (addr %v)", err, addr)
+	}
+	if statedb.Exist(contractAddr) {
+		t.Fatal("contract account was not rolled back after account-creation state gas OOG")
+	}
+	if statedb.GetNonce(caller) != 1 {
+		t.Fatalf("caller nonce should be incremented, got %d", statedb.GetNonce(caller))
+	}
+}