diff --git a/cmd/evm/internal/t8ntool/transaction.go b/cmd/evm/internal/t8ntool/transaction.go
index ad89876601..d8eb86523a 100644
--- a/cmd/evm/internal/t8ntool/transaction.go
+++ b/cmd/evm/internal/t8ntool/transaction.go
@@ -133,7 +133,8 @@ func Transaction(ctx *cli.Context) error {
 		}
 		// Check intrinsic gas
 		rules := chainConfig.Rules(common.Big0, true, 0)
-		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules.IsHomestead, rules.IsIstanbul, rules.IsShanghai)
+		gasCostPerStateByte := core.CostPerStateByte(&types.Header{}, chainConfig)
+		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, gasCostPerStateByte)
 		if err != nil {
 			r.Error = err
 			results = append(results, r)
@@ -147,7 +148,7 @@ func Transaction(ctx *cli.Context) error {
 		}
 		// For Prague txs, validate the floor data gas.
 		if rules.IsPrague {
-			floorDataGas, err := core.FloorDataGas(rules, tx.Data())
+			floorDataGas, err := core.FloorDataGas(rules, tx.Data(), tx.AccessList())
 			if err != nil {
 				r.Error = err
 				results = append(results, r)
diff --git a/core/bench_test.go b/core/bench_test.go
index 20d1a7794b..b0cbc0ec4e 100644
--- a/core/bench_test.go
+++ b/core/bench_test.go
@@ -89,7 +89,7 @@ func genValueTx(nbytes int) func(int, *BlockGen) {
 	data := make([]byte, nbytes)
 	return func(i int, gen *BlockGen) {
 		toaddr := common.Address{}
-		cost, _ := IntrinsicGas(data, nil, nil, false, false, false, false)
+		cost, _ := IntrinsicGas(data, nil, nil, false, params.Rules{}, 1)
 		signer := gen.Signer()
 		gasPrice := big.NewInt(0)
 		if gen.header.BaseFee != nil {
diff --git a/core/bintrie_witness_test.go b/core/bintrie_witness_test.go
index 1b033151d3..89074236f9 100644
--- a/core/bintrie_witness_test.go
+++ b/core/bintrie_witness_test.go
@@ -63,12 +63,12 @@ var (
 func TestProcessUBT(t *testing.T) {
 	var (
 		code                            = common.FromHex(`6060604052600a8060106000396000f360606040526008565b00`)
-		intrinsicContractCreationGas, _ = IntrinsicGas(code, nil, nil, true, true, true, true)
+		intrinsicContractCreationGas, _ = IntrinsicGas(code, nil, nil, true, params.TestRules, 1)
 		// A contract creation that calls EXTCODECOPY in the constructor. Used to ensure that the witness
 		// will not contain that copied data.
 		// Source: https://gist.github.com/gballet/a23db1e1cb4ed105616b5920feb75985
 		codeWithExtCodeCopy                = common.FromHex(`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`)
-		intrinsicCodeWithExtCodeCopyGas, _ = IntrinsicGas(codeWithExtCodeCopy, nil, nil, true, true, true, true)
+		intrinsicCodeWithExtCodeCopyGas, _ = IntrinsicGas(codeWithExtCodeCopy, nil, nil, true, params.TestRules, 1)
 		signer                             = types.LatestSigner(testUBTChainConfig)
 		testKey, _                         = crypto.HexToECDSA("b71c71a67e1177ad4e901695e1b4b9ee17ae16c6668d313eac2f96dbcda3f291")
 		bcdb                               = rawdb.NewMemoryDatabase() // Database for the blockchain
diff --git a/core/evm.go b/core/evm.go
index 818b23bee5..fe0847dfce 100644
--- a/core/evm.go
+++ b/core/evm.go
@@ -18,6 +18,7 @@ package core
 
 import (
 	"math/big"
+	"math/bits"
 
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/consensus"
@@ -68,21 +69,50 @@ func NewEVMBlockContext(header *types.Header, chain ChainContext, author *common
 	}
 
 	return vm.BlockContext{
-		CanTransfer: CanTransfer,
-		Transfer:    Transfer,
-		GetHash:     GetHashFn(header, chain),
-		Coinbase:    beneficiary,
-		BlockNumber: new(big.Int).Set(header.Number),
-		Time:        header.Time,
-		Difficulty:  new(big.Int).Set(header.Difficulty),
-		BaseFee:     baseFee,
-		BlobBaseFee: blobBaseFee,
-		GasLimit:    header.GasLimit,
-		Random:      random,
-		SlotNum:     slotNum,
+		CanTransfer:      CanTransfer,
+		Transfer:         Transfer,
+		GetHash:          GetHashFn(header, chain),
+		Coinbase:         beneficiary,
+		BlockNumber:      new(big.Int).Set(header.Number),
+		Time:             header.Time,
+		Difficulty:       new(big.Int).Set(header.Difficulty),
+		BaseFee:          baseFee,
+		BlobBaseFee:      blobBaseFee,
+		GasLimit:         header.GasLimit,
+		Random:           random,
+		SlotNum:          slotNum,
+		CostPerStateByte: CostPerStateByte(header, chain.Config()),
 	}
 }
 
+// CostPerStateByte computes the cost per one byte of state creation
+// after EIP-8037.
+func CostPerStateByte(header *types.Header, config *params.ChainConfig) uint64 {
+	if !config.IsAmsterdam(header.Number, header.Time) {
+		return 0
+	}
+	const (
+		blocksPerYear  uint64 = 2_628_000 // 7200 * 365
+		offset         uint64 = 9578
+		significantBts uint64 = 5
+	)
+	numerator := header.GasLimit * blocksPerYear
+	denominator := uint64(2) * params.TargetStateGrowthPerYear
+	raw := (numerator + denominator - 1) / denominator
+	shifted := raw + offset
+	// bit length of shifted
+	bitLen := uint64(64 - bits.LeadingZeros64(shifted))
+	var shift uint64
+	if bitLen > significantBts {
+		shift = bitLen - significantBts
+	}
+	quantized := (shifted >> shift) << shift
+	if quantized > offset {
+		return quantized - offset
+	}
+	return 1
+}
+
 // NewEVMTxContext creates a new transaction context for a single transaction.
 func NewEVMTxContext(msg *Message) vm.TxContext {
 	ctx := vm.TxContext{
diff --git a/core/gaspool.go b/core/gaspool.go
index 14f5abd93c..7cab36307e 100644
--- a/core/gaspool.go
+++ b/core/gaspool.go
@@ -27,6 +27,11 @@ type GasPool struct {
 	remaining      uint64
 	initial        uint64
 	cumulativeUsed uint64
+
+	// EIP-8037: per-dimension cumulative sums for Amsterdam.
+	// Block gas used = max(cumulativeRegular, cumulativeState).
+	cumulativeRegular uint64
+	cumulativeState   uint64
 }
 
 // NewGasPool initializes the gasPool with the given amount.
@@ -68,20 +73,44 @@ func (gp *GasPool) ReturnGas(returned uint64, gasUsed uint64) error {
 	return nil
 }
 
+// ReturnGasAmsterdam calculates the new remaining gas in the pool after the
+// execution of a message.
+func (gp *GasPool) ReturnGasAmsterdam(txRegular, txState, receiptGasUsed uint64) error {
+	gp.cumulativeRegular += txRegular
+	gp.cumulativeState += txState
+	gp.cumulativeUsed += receiptGasUsed
+
+	blockUsed := max(gp.cumulativeRegular, gp.cumulativeState)
+	if gp.initial < blockUsed {
+		return fmt.Errorf("%w: block gas overflow: initial %d, used %d (regular: %d, state: %d)",
+			ErrGasLimitReached, gp.initial, blockUsed, gp.cumulativeRegular, gp.cumulativeState)
+	}
+	// TX inclusion: only the regular dimension is checked when deciding
+	// whether the next transaction fits.
+	gp.remaining = gp.initial - gp.cumulativeRegular
+	return nil
+}
+
 // Gas returns the amount of gas remaining in the pool.
 func (gp *GasPool) Gas() uint64 {
 	return gp.remaining
 }
 
-// CumulativeUsed returns the amount of cumulative consumed gas (refunded included).
+// CumulativeUsed returns the cumulative gas consumed for receipt tracking.
+// For Amsterdam blocks, this is the sum of per-tx tx_gas_used_after_refund
+// (what users pay), not the 2D block-level metric.
 func (gp *GasPool) CumulativeUsed() uint64 {
 	return gp.cumulativeUsed
 }
 
-// Used returns the amount of consumed gas.
+// Used returns the amount of consumed gas. For Amsterdam blocks with
+// 2D gas accounting (EIP-8037), returns max(sum_regular, sum_state).
 func (gp *GasPool) Used() uint64 {
+	if gp.cumulativeRegular > 0 || gp.cumulativeState > 0 {
+		return max(gp.cumulativeRegular, gp.cumulativeState)
+	}
 	if gp.initial < gp.remaining {
-		panic("gas used underflow")
+		panic(fmt.Sprintf("gas used underflow: %v %v", gp.initial, gp.remaining))
 	}
 	return gp.initial - gp.remaining
 }
@@ -89,9 +118,11 @@ func (gp *GasPool) Used() uint64 {
 // Snapshot returns the deep-copied object as the snapshot.
 func (gp *GasPool) Snapshot() *GasPool {
 	return &GasPool{
-		initial:        gp.initial,
-		remaining:      gp.remaining,
-		cumulativeUsed: gp.cumulativeUsed,
+		initial:           gp.initial,
+		remaining:         gp.remaining,
+		cumulativeUsed:    gp.cumulativeUsed,
+		cumulativeRegular: gp.cumulativeRegular,
+		cumulativeState:   gp.cumulativeState,
 	}
 }
 
@@ -100,6 +131,8 @@ func (gp *GasPool) Set(other *GasPool) {
 	gp.initial = other.initial
 	gp.remaining = other.remaining
 	gp.cumulativeUsed = other.cumulativeUsed
+	gp.cumulativeRegular = other.cumulativeRegular
+	gp.cumulativeState = other.cumulativeState
 }
 
 func (gp *GasPool) String() string {
diff --git a/core/state/journal.go b/core/state/journal.go
index a79bd7331a..6a7f54ebc8 100644
--- a/core/state/journal.go
+++ b/core/state/journal.go
@@ -55,12 +55,19 @@ type journal struct {
 
 	validRevisions []revision
 	nextRevisionId int
+
+	// stateBytesCharged caches the state bytes result per snapshot ID.
+	// When a call boundary computes its state bytes and charges gas,
+	// the result is stored here. The parent frame subtracts the sum
+	// of its subcalls' cached results to avoid double-counting.
+	stateBytesCharged map[int]int64
 }
 
 // newJournal creates a new initialized journal.
 func newJournal() *journal {
 	return &journal{
-		dirties: make(map[common.Address]int),
+		dirties:           make(map[common.Address]int),
+		stateBytesCharged: make(map[int]int64),
 	}
 }
 
@@ -71,6 +78,7 @@ func (j *journal) reset() {
 	j.entries = j.entries[:0]
 	j.validRevisions = j.validRevisions[:0]
 	clear(j.dirties)
+	clear(j.stateBytesCharged)
 	j.nextRevisionId = 0
 }
 
@@ -135,6 +143,101 @@ func (j *journal) length() int {
 	return len(j.entries)
 }
 
+// stateChangedBytes computes the state bytes created by the call frame
+// identified by snapshotId. Since subcalls always compute their results
+// before the parent (innermost-first), this only scans journal entries
+// between this snapshot and the next one — the frame's own entries.
+// Subcall results are summed from the cache and subtracted.
+//
+// The result is cached in stateBytesCharged[snapshotId] so the parent
+// frame can look it up instead of re-scanning.
+func (j *journal) stateChangedBytes(snapshotId int, stateObjects map[common.Address]*stateObject) int64 {
+	// TODO (MariusVanDerWijden): this is a bit slop-py needs to be cleaned up
+	// Resolve snapshot index.
+	idx := sort.Search(len(j.validRevisions), func(i int) bool {
+		return j.validRevisions[i].id >= snapshotId
+	})
+	if idx == len(j.validRevisions) || j.validRevisions[idx].id != snapshotId {
+		panic(fmt.Errorf("snapshot id %v not found for stateChangedBytes", snapshotId))
+	}
+	start := j.validRevisions[idx].journalIndex
+
+	// Our range is [start, end) where end is the next revision's start,
+	// or the end of the journal if we're the last revision.
+	end := len(j.entries)
+	if idx+1 < len(j.validRevisions) {
+		end = j.validRevisions[idx+1].journalIndex
+	}
+
+	// Walk only our own entries.
+	type slotKey struct {
+		addr common.Address
+		key  common.Hash
+	}
+	type slotInfo struct {
+		prev common.Hash // value before first write in this frame
+		orig common.Hash // committed/original value from trie
+	}
+	slots := make(map[slotKey]*slotInfo)
+	created := make(map[common.Address]bool)
+	codeChanged := make(map[common.Address]bool)
+
+	for i := start; i < end; i++ {
+		switch e := j.entries[i].(type) {
+		case createContractChange:
+			created[e.account] = true
+		case codeChange:
+			codeChanged[e.account] = true
+		case storageChange:
+			sk := slotKey{e.account, e.key}
+			if _, seen := slots[sk]; !seen {
+				slots[sk] = &slotInfo{prev: e.prevvalue, orig: e.origvalue}
+			}
+		}
+	}
+
+	var totalBytes int64
+	for range created {
+		totalBytes += CostPerAccount
+	}
+	for sk, si := range slots {
+		obj := stateObjects[sk.addr]
+		if obj == nil {
+			continue
+		}
+		cur := obj.dirtyStorage[sk.key]
+		prevZero := si.prev == (common.Hash{})
+		curZero := cur == (common.Hash{})
+		origZero := si.orig == (common.Hash{})
+
+		if prevZero && !curZero && origZero {
+			// Frame-entry zero, frame-exit non-zero, tx-entry zero:
+			// this frame created a new slot, charge.
+			totalBytes += CostPerSlot
+		} else if !prevZero && curZero && origZero {
+			// Only refund slots created and freed in this transaction
+			totalBytes -= CostPerSlot
+		}
+		// All other transitions are free:
+		// - prevZero && !curZero && !origZero: pre-existing slot was
+		//   cleared in earlier frame, re-set here — no charge.
+		// - X → Y (non-zero to non-zero): no charge.
+		// - zero → zero: no change.
+		// - !prevZero && curZero && !origZero: pre-exising slot was
+		// cleared now, don't refund to not enable gas tokens.
+	}
+	for addr := range codeChanged {
+		obj := stateObjects[addr]
+		if obj != nil {
+			totalBytes += int64(len(obj.code))
+		}
+	}
+
+	// Cache our result so the parent can look it up.
+	j.stateBytesCharged[snapshotId] = totalBytes
+	return totalBytes
+}
+
 // copy returns a deep-copied journal.
 func (j *journal) copy() *journal {
 	entries := make([]journalEntry, 0, j.length())
@@ -142,10 +245,11 @@ func (j *journal) copy() *journal {
 		entries = append(entries, j.entries[i].copy())
 	}
 	return &journal{
-		entries:        entries,
-		dirties:        maps.Clone(j.dirties),
-		validRevisions: slices.Clone(j.validRevisions),
-		nextRevisionId: j.nextRevisionId,
+		entries:           entries,
+		dirties:           maps.Clone(j.dirties),
+		validRevisions:    slices.Clone(j.validRevisions),
+		nextRevisionId:    j.nextRevisionId,
+		stateBytesCharged: maps.Clone(j.stateBytesCharged),
 	}
 }
 
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 1858f4758d..ee28605c03 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -758,6 +758,18 @@ func (s *StateDB) GetRefund() uint64 {
 	return s.refund
 }
 
+const (
+	CostPerAccount = 112
+	CostPerSlot    = 32
+)
+
+// StateChangedBytes computes the state bytes created since the given snapshot,
+// excluding bytes already charged by subcalls. See journal.stateChangedBytes
+// for the detailed accounting.
+func (s *StateDB) StateChangedBytes(snapshotId int) int64 {
+	return s.journal.stateChangedBytes(snapshotId, s.stateObjects)
+}
+
 type removedAccountWithBalance struct {
 	address common.Address
 	balance *uint256.Int
diff --git a/core/state/statedb_hooked.go b/core/state/statedb_hooked.go
index c5faa7c98e..a9ea4d5397 100644
--- a/core/state/statedb_hooked.go
+++ b/core/state/statedb_hooked.go
@@ -288,3 +288,7 @@ func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) *bal.StateAccessList {
 	}
 	return s.inner.Finalise(deleteEmptyObjects)
 }
+
+func (s *hookedStateDB) StateChangedBytes(snapshotId int) int64 {
+	return s.inner.StateChangedBytes(snapshotId)
+}
diff --git a/core/state_processor.go b/core/state_processor.go
index fda3bf8fe7..ac233cc8d3 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -261,7 +261,7 @@ func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM) {
 	}
 	evm.SetTxContext(NewEVMTxContext(msg))
 	evm.StateDB.AddAddressToAccessList(params.BeaconRootsAddress)
-	_, _, _ = evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudget(30_000_000), common.U2560)
+	_, _, _ = evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudgetReg(30_000_000), common.U2560)
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
@@ -288,7 +288,7 @@ func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM) {
 	}
 	evm.SetTxContext(NewEVMTxContext(msg))
 	evm.StateDB.AddAddressToAccessList(params.HistoryStorageAddress)
-	_, _, err := evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudget(30_000_000), common.U2560)
+	_, _, err := evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudgetReg(30_000_000), common.U2560)
 	if err != nil {
 		panic(err)
 	}
@@ -327,7 +327,7 @@ func processRequestsSystemCall(requests *[][]byte, evm *vm.EVM, requestType byte
 	}
 	evm.SetTxContext(NewEVMTxContext(msg))
 	evm.StateDB.AddAddressToAccessList(addr)
-	ret, _, err := evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudget(30_000_000), common.U2560)
+	ret, _, err := evm.Call(msg.From, *msg.To, msg.Data, vm.NewGasBudgetReg(30_000_000), common.U2560)
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
diff --git a/core/state_transition.go b/core/state_transition.go
index c3ebffd060..afeb1dd453 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -68,13 +68,29 @@ func (result *ExecutionResult) Revert() []byte {
 }
 
 // IntrinsicGas computes the 'intrinsic gas' for a message with the given data.
-func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.SetCodeAuthorization, isContractCreation, isHomestead, isEIP2028, isEIP3860 bool) (vm.GasCosts, error) {
+// costPerStateByte needs to be set post-Amsterdam.
+func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.SetCodeAuthorization, isContractCreation bool, rules params.Rules, costPerStateByte uint64) (vm.GasCosts, error) {
 	// Set the starting gas for the raw transaction
-	var gas uint64
-	if isContractCreation && isHomestead {
-		gas = params.TxGasContractCreation
+	var gas vm.GasCosts
+	if isContractCreation && rules.IsHomestead {
+		if rules.IsAmsterdam {
+			// EIP-8037: account creation is state gas; base tx + CREATE overhead is regular gas.
+			gas.RegularGas = params.TxGas + params.CreateGasAmsterdam
+			gas.StateGas = int64(params.AccountCreationSize * costPerStateByte)
+		} else {
+			gas.RegularGas = params.TxGasContractCreation
+		}
 	} else {
-		gas = params.TxGas
+		gas.RegularGas = params.TxGas
+	}
+	// EIP-8037: authorization tuples contribute both regular and state gas.
+	if authList != nil {
+		if rules.IsAmsterdam {
+			gas.RegularGas += uint64(len(authList)) * params.TxAuthTupleRegularGas
+			gas.StateGas += int64(len(authList)) * (params.AuthorizationCreationSize + params.AccountCreationSize) * int64(costPerStateByte)
+		} else {
+			gas.RegularGas += uint64(len(authList)) * params.CallNewAccountGas
+		}
 	}
 	dataLen := uint64(len(data))
 	// Bump the required gas by the amount of transactional data
@@ -85,39 +101,60 @@ func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.Set
 
 		// Make sure we don't exceed uint64 for all data combinations
 		nonZeroGas := params.TxDataNonZeroGasFrontier
-		if isEIP2028 {
+		if rules.IsIstanbul {
 			nonZeroGas = params.TxDataNonZeroGasEIP2028
 		}
-		if (math.MaxUint64-gas)/nonZeroGas < nz {
+		if (math.MaxUint64-gas.RegularGas)/nonZeroGas < nz {
 			return vm.GasCosts{}, ErrGasUintOverflow
 		}
-		gas += nz * nonZeroGas
+		gas.RegularGas += nz * nonZeroGas
 
-		if (math.MaxUint64-gas)/params.TxDataZeroGas < z {
+		if (math.MaxUint64-gas.RegularGas)/params.TxDataZeroGas < z {
 			return vm.GasCosts{}, ErrGasUintOverflow
 		}
-		gas += z * params.TxDataZeroGas
+		gas.RegularGas += z * params.TxDataZeroGas
 
-		if isContractCreation && isEIP3860 {
+		if isContractCreation && rules.IsShanghai {
 			lenWords := toWordSize(dataLen)
-			if (math.MaxUint64-gas)/params.InitCodeWordGas < lenWords {
+			if (math.MaxUint64-gas.RegularGas)/params.InitCodeWordGas < lenWords {
 				return vm.GasCosts{}, ErrGasUintOverflow
 			}
-			gas += lenWords * params.InitCodeWordGas
+			gas.RegularGas += lenWords * params.InitCodeWordGas
 		}
 	}
 	if accessList != nil {
-		gas += uint64(len(accessList)) * params.TxAccessListAddressGas
-		gas += uint64(accessList.StorageKeys()) * params.TxAccessListStorageKeyGas
+		addresses := uint64(len(accessList))
+		storageKeys := uint64(accessList.StorageKeys())
+		if (math.MaxUint64-gas.RegularGas)/params.TxAccessListAddressGas < addresses {
+			return vm.GasCosts{}, ErrGasUintOverflow
+		}
+		gas.RegularGas += addresses * params.TxAccessListAddressGas
+		if (math.MaxUint64-gas.RegularGas)/params.TxAccessListStorageKeyGas < storageKeys {
+			return vm.GasCosts{}, ErrGasUintOverflow
+		}
+		gas.RegularGas += storageKeys * params.TxAccessListStorageKeyGas
+
+		// EIP-7981: access list data is charged in addition to the base charge.
+		if rules.IsAmsterdam {
+			const (
+				addressCost    = common.AddressLength * params.TxCostFloorPerToken7976 * params.TxTokenPerNonZeroByte
+				storageKeyCost = common.HashLength * params.TxCostFloorPerToken7976 * params.TxTokenPerNonZeroByte
+			)
+			if (math.MaxUint64-gas.RegularGas)/addressCost < addresses {
+				return vm.GasCosts{}, ErrGasUintOverflow
+			}
+			gas.RegularGas += addresses * addressCost
+			if (math.MaxUint64-gas.RegularGas)/storageKeyCost < storageKeys {
+				return vm.GasCosts{}, ErrGasUintOverflow
+			}
+			gas.RegularGas += storageKeys * storageKeyCost
+		}
 	}
-	if authList != nil {
-		gas += uint64(len(authList)) * params.CallNewAccountGas
-	}
-	return vm.GasCosts{RegularGas: gas}, nil
+	return gas, nil
 }
 
 // FloorDataGas computes the minimum gas required for a transaction based on its data tokens (EIP-7623).
-func FloorDataGas(rules params.Rules, data []byte) (uint64, error) {
+func FloorDataGas(rules params.Rules, data []byte, accessList types.AccessList) (uint64, error) {
 	var (
 		tokens    uint64
 		tokenCost uint64
@@ -127,6 +164,9 @@ func FloorDataGas(rules params.Rules, data []byte) (uint64, error) {
 		// From 10/40 to 64/64 for zero/non-zero bytes.
 		tokens = uint64(len(data)) * params.TxTokenPerNonZeroByte
 		tokenCost = params.TxCostFloorPerToken7976
+		// EIP-7981 adds additional tokens for every entry in the accesslist
+		tokens += uint64(len(accessList)) * common.AddressLength * params.TxTokenPerNonZeroByte
+		tokens += uint64(accessList.StorageKeys()) * common.HashLength * params.TxTokenPerNonZeroByte
 	} else {
 		var (
 			z  = uint64(bytes.Count(data, []byte{0}))
@@ -282,7 +322,7 @@ func (st *stateTransition) to() common.Address {
 	return *st.msg.To
 }
 
-func (st *stateTransition) buyGas() error {
+func (st *stateTransition) buyGas() (uint64, error) {
 	mgval := new(big.Int).SetUint64(st.msg.GasLimit)
 	mgval.Mul(mgval, st.msg.GasPrice)
 	balanceCheck := new(big.Int).Set(mgval)
@@ -306,54 +346,57 @@ func (st *stateTransition) buyGas() error {
 	}
 	balanceCheckU256, overflow := uint256.FromBig(balanceCheck)
 	if overflow {
-		return fmt.Errorf("%w: address %v required balance exceeds 256 bits", ErrInsufficientFunds, st.msg.From.Hex())
+		return 0, fmt.Errorf("%w: address %v required balance exceeds 256 bits", ErrInsufficientFunds, st.msg.From.Hex())
 	}
 	if have, want := st.state.GetBalance(st.msg.From), balanceCheckU256; have.Cmp(want) < 0 {
-		return fmt.Errorf("%w: address %v have %v want %v", ErrInsufficientFunds, st.msg.From.Hex(), have, want)
-	}
-	if err := st.gp.SubGas(st.msg.GasLimit); err != nil {
-		return err
+		return 0, fmt.Errorf("%w: address %v have %v want %v", ErrInsufficientFunds, st.msg.From.Hex(), have, want)
 	}
 
 	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil {
 		st.evm.Config.Tracer.OnGasChange(0, st.msg.GasLimit, tracing.GasChangeTxInitialBalance)
 	}
-	st.gasRemaining = vm.NewGasBudget(st.msg.GasLimit)
-	st.initialBudget = st.gasRemaining.Copy()
 
+	// After Amsterdam we limit the regular gas to 16k, the data gas to the transaction limit
+	limit := st.msg.GasLimit
+	if st.evm.ChainConfig().IsAmsterdam(st.evm.Context.BlockNumber, st.evm.Context.Time) {
+		limit = min(st.msg.GasLimit, params.MaxTxGas)
+	}
+	st.initialBudget = vm.NewGasBudget(limit, st.msg.GasLimit-limit)
+	st.gasRemaining = st.initialBudget.Copy()
 	mgvalU256, _ := uint256.FromBig(mgval)
 	st.state.SubBalance(st.msg.From, mgvalU256, tracing.BalanceDecreaseGasBuy)
-	return nil
+	return st.msg.GasLimit, nil
 }
 
-func (st *stateTransition) preCheck() error {
+func (st *stateTransition) preCheck() (uint64, error) {
 	// Only check transactions that are not fake
 	msg := st.msg
 	if !msg.SkipNonceChecks {
 		// Make sure this transaction's nonce is correct.
 		stNonce := st.state.GetNonce(msg.From)
 		if msgNonce := msg.Nonce; stNonce < msgNonce {
-			return fmt.Errorf("%w: address %v, tx: %d state: %d", ErrNonceTooHigh,
+			return 0, fmt.Errorf("%w: address %v, tx: %d state: %d", ErrNonceTooHigh,
 				msg.From.Hex(), msgNonce, stNonce)
 		} else if stNonce > msgNonce {
-			return fmt.Errorf("%w: address %v, tx: %d state: %d", ErrNonceTooLow,
+			return 0, fmt.Errorf("%w: address %v, tx: %d state: %d", ErrNonceTooLow,
 				msg.From.Hex(), msgNonce, stNonce)
 		} else if stNonce+1 < stNonce {
-			return fmt.Errorf("%w: address %v, nonce: %d", ErrNonceMax,
+			return 0, fmt.Errorf("%w: address %v, nonce: %d", ErrNonceMax,
 				msg.From.Hex(), stNonce)
 		}
 	}
 	isOsaka := st.evm.ChainConfig().IsOsaka(st.evm.Context.BlockNumber, st.evm.Context.Time)
+	isAmsterdam := st.evm.ChainConfig().IsAmsterdam(st.evm.Context.BlockNumber, st.evm.Context.Time)
 	if !msg.SkipTransactionChecks {
 		// Verify tx gas limit does not exceed EIP-7825 cap.
-		if isOsaka && msg.GasLimit > params.MaxTxGas {
-			return fmt.Errorf("%w (cap: %d, tx: %d)", ErrGasLimitTooHigh, params.MaxTxGas, msg.GasLimit)
+		if !isAmsterdam && isOsaka && msg.GasLimit > params.MaxTxGas {
+			return 0, fmt.Errorf("%w (cap: %d, tx: %d)", ErrGasLimitTooHigh, params.MaxTxGas, msg.GasLimit)
 		}
 		// Make sure the sender is an EOA
 		code := st.state.GetCode(msg.From)
 		_, delegated := types.ParseDelegation(code)
 		if len(code) > 0 && !delegated {
-			return fmt.Errorf("%w: address %v, len(code): %d", ErrSenderNoEOA, msg.From.Hex(), len(code))
+			return 0, fmt.Errorf("%w: address %v, len(code): %d", ErrSenderNoEOA, msg.From.Hex(), len(code))
 		}
 	}
 	// Make sure that transaction gasFeeCap is greater than the baseFee (post london)
@@ -362,21 +405,21 @@ func (st *stateTransition) preCheck() error {
 		skipCheck := st.evm.Config.NoBaseFee && msg.GasFeeCap.BitLen() == 0 && msg.GasTipCap.BitLen() == 0
 		if !skipCheck {
 			if l := msg.GasFeeCap.BitLen(); l > 256 {
-				return fmt.Errorf("%w: address %v, maxFeePerGas bit length: %d", ErrFeeCapVeryHigh,
+				return 0, fmt.Errorf("%w: address %v, maxFeePerGas bit length: %d", ErrFeeCapVeryHigh,
 					msg.From.Hex(), l)
 			}
 			if l := msg.GasTipCap.BitLen(); l > 256 {
-				return fmt.Errorf("%w: address %v, maxPriorityFeePerGas bit length: %d", ErrTipVeryHigh,
+				return 0, fmt.Errorf("%w: address %v, maxPriorityFeePerGas bit length: %d", ErrTipVeryHigh,
 					msg.From.Hex(), l)
 			}
 			if msg.GasFeeCap.Cmp(msg.GasTipCap) < 0 {
-				return fmt.Errorf("%w: address %v, maxPriorityFeePerGas: %s, maxFeePerGas: %s", ErrTipAboveFeeCap,
+				return 0, fmt.Errorf("%w: address %v, maxPriorityFeePerGas: %s, maxFeePerGas: %s", ErrTipAboveFeeCap,
 					msg.From.Hex(), msg.GasTipCap, msg.GasFeeCap)
 			}
 			// This will panic if baseFee is nil, but basefee presence is verified
 			// as part of header validation.
 			if msg.GasFeeCap.Cmp(st.evm.Context.BaseFee) < 0 {
-				return fmt.Errorf("%w: address %v, maxFeePerGas: %s, baseFee: %s", ErrFeeCapTooLow,
+				return 0, fmt.Errorf("%w: address %v, maxFeePerGas: %s, baseFee: %s", ErrFeeCapTooLow,
 					msg.From.Hex(), msg.GasFeeCap, st.evm.Context.BaseFee)
 			}
 		}
@@ -387,17 +430,17 @@ func (st *stateTransition) preCheck() error {
 		// has it as a non-nillable value, so any msg derived from blob transaction has it non-nil.
 		// However, messages created through RPC (eth_call) don't have this restriction.
 		if msg.To == nil {
-			return ErrBlobTxCreate
+			return 0, ErrBlobTxCreate
 		}
 		if len(msg.BlobHashes) == 0 {
-			return ErrMissingBlobHashes
+			return 0, ErrMissingBlobHashes
 		}
 		if isOsaka && len(msg.BlobHashes) > params.BlobTxMaxBlobs {
-			return ErrTooManyBlobs
+			return 0, ErrTooManyBlobs
 		}
 		for i, hash := range msg.BlobHashes {
 			if !kzg4844.IsValidVersionedHash(hash[:]) {
-				return fmt.Errorf("blob %d has invalid hash version", i)
+				return 0, fmt.Errorf("blob %d has invalid hash version", i)
 			}
 		}
 	}
@@ -410,7 +453,7 @@ func (st *stateTransition) preCheck() error {
 				// This will panic if blobBaseFee is nil, but blobBaseFee presence
 				// is verified as part of header validation.
 				if msg.BlobGasFeeCap.Cmp(st.evm.Context.BlobBaseFee) < 0 {
-					return fmt.Errorf("%w: address %v blobGasFeeCap: %v, blobBaseFee: %v", ErrBlobFeeCapTooLow,
+					return 0, fmt.Errorf("%w: address %v blobGasFeeCap: %v, blobBaseFee: %v", ErrBlobFeeCapTooLow,
 						msg.From.Hex(), msg.BlobGasFeeCap, st.evm.Context.BlobBaseFee)
 				}
 			}
@@ -419,10 +462,10 @@ func (st *stateTransition) preCheck() error {
 	// Check that EIP-7702 authorization list signatures are well formed.
 	if msg.SetCodeAuthorizations != nil {
 		if msg.To == nil {
-			return fmt.Errorf("%w (sender %v)", ErrSetCodeTxCreate, msg.From)
+			return 0, fmt.Errorf("%w (sender %v)", ErrSetCodeTxCreate, msg.From)
 		}
 		if len(msg.SetCodeAuthorizations) == 0 {
-			return fmt.Errorf("%w (sender %v)", ErrEmptyAuthList, msg.From)
+			return 0, fmt.Errorf("%w (sender %v)", ErrEmptyAuthList, msg.From)
 		}
 	}
 	return st.buyGas()
@@ -450,7 +493,8 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	// 6. caller has enough balance to cover asset transfer for **topmost** call
 
 	// Check clauses 1-3, buy gas if everything is correct
-	if err := st.preCheck(); err != nil {
+	gas, err := st.preCheck()
+	if err != nil {
 		return nil, err
 	}
 
@@ -460,26 +504,64 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		contractCreation = msg.To == nil
 		floorDataGas     uint64
 	)
+
+	if !rules.IsAmsterdam {
+		if err := st.gp.SubGas(gas); err != nil {
+			return nil, err
+		}
+	}
+
 	// Check clauses 4-5, subtract intrinsic gas if everything is correct
-	cost, err := IntrinsicGas(msg.Data, msg.AccessList, msg.SetCodeAuthorizations, contractCreation, rules.IsHomestead, rules.IsIstanbul, rules.IsShanghai)
+	cost, err := IntrinsicGas(msg.Data, msg.AccessList, msg.SetCodeAuthorizations, contractCreation, rules, st.evm.Context.CostPerStateByte)
 	if err != nil {
 		return nil, err
 	}
+
+	// Regular gas check for block inclusion post-amsterdam includes state gas.
+	if rules.IsAmsterdam {
+		subGasAmount := msg.GasLimit
+		if subGasAmount > uint64(cost.StateGas) {
+			subGasAmount -= uint64(cost.StateGas)
+		} else {
+			subGasAmount = 0
+		}
+		subGasAmount = min(subGasAmount, params.MaxTxGas)
+		if err := st.gp.SubGas(subGasAmount); err != nil {
+			return nil, err
+		}
+	}
+
+	// Compute the floor data cost (EIP-7623), needed for both Prague and Amsterdam validation.
+	if rules.IsPrague {
+		floorDataGas, err = FloorDataGas(rules, msg.Data, msg.AccessList)
+		if err != nil {
+			return nil, err
+		}
+		if msg.GasLimit < floorDataGas {
+			return nil, fmt.Errorf("%w: have %d, want %d", ErrFloorDataGas, msg.GasLimit, floorDataGas)
+		}
+	}
+
+	if rules.IsAmsterdam {
+		// EIP-8037: total intrinsic must fit within the transaction gas limit.
+		if cost.Sum() > msg.GasLimit {
+			return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, msg.GasLimit, cost.Sum())
+		}
+		// EIP-8037: the regular gas consumption (intrinsic or floor) must fit within MaxTxGas.
+		maxRegularGas := max(cost.RegularGas, floorDataGas)
+		if maxRegularGas > params.MaxTxGas {
+			return nil, fmt.Errorf("%w: max regular gas %d exceeds limit %d", ErrIntrinsicGas, maxRegularGas, params.MaxTxGas)
+		}
+	}
 	prior, sufficient := st.gasRemaining.Charge(cost)
 	if !sufficient {
 		return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, st.gasRemaining.RegularGas, cost.RegularGas)
 	}
 	if t := st.evm.Config.Tracer; t != nil && t.OnGasChange != nil {
-		t.OnGasChange(prior, st.gasRemaining.RegularGas, tracing.GasChangeTxIntrinsicGas)
-	}
-	// Gas limit suffices for the floor data cost (EIP-7623)
-	if rules.IsPrague {
-		floorDataGas, err = FloorDataGas(rules, msg.Data)
-		if err != nil {
-			return nil, err
-		}
-		if msg.GasLimit < floorDataGas {
-			return nil, fmt.Errorf("%w: have %d, want %d", ErrFloorDataGas, msg.GasLimit, floorDataGas)
+		if rules.IsAmsterdam {
+			t.OnGasChange(msg.GasLimit, st.gasRemaining.RegularGas+st.gasRemaining.StateGas, tracing.GasChangeTxIntrinsicGas)
+		} else {
+			t.OnGasChange(prior, st.gasRemaining.RegularGas, tracing.GasChangeTxIntrinsicGas)
 		}
 	}
 
@@ -516,6 +598,12 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		ret   []byte
 		vmerr error // vm errors do not effect consensus and are therefore not assigned to err
 	)
+	// EIP-8037: Take a snapshot for the outer call frame so we can compute
+	// state gas for state changes made at the transaction level (nonce,
+	// value transfer, authorizations, and contract creation overhead).
+	outerSnapshot := st.state.Snapshot()
+
+	var execGasUsed vm.GasUsed
 	if contractCreation {
 		ret, _, st.gasRemaining, vmerr = st.evm.Create(msg.From, msg.Data, st.gasRemaining, value)
 	} else {
@@ -526,7 +614,7 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		if msg.SetCodeAuthorizations != nil {
 			for _, auth := range msg.SetCodeAuthorizations {
 				// Note errors are ignored, we simply skip invalid authorizations here.
-				st.applyAuthorization(&auth)
+				st.applyAuthorization(rules, &auth)
 			}
 		}
 
@@ -543,6 +631,19 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		ret, st.gasRemaining, vmerr = st.evm.Call(msg.From, st.to(), msg.Data, st.gasRemaining, value)
 	}
 
+	// EIP-8037: charge state gas for the outer call frame's own state changes.
+	if rules.IsAmsterdam {
+		if vmerr == nil {
+			outerBytes := st.state.StateChangedBytes(outerSnapshot)
+			st.gasRemaining.Charge(vm.GasCosts{StateGas: outerBytes * int64(st.evm.Context.CostPerStateByte)})
+		} else {
+			if execGasUsed.StateGas > 0 {
+				st.gasRemaining.StateGas += uint64(execGasUsed.StateGas)
+			}
+			execGasUsed.StateGas = 0
+		}
+	}
+
 	// Record the gas used excluding gas refunds. This value represents the actual
 	// gas allowance required to complete execution.
 	peakGasUsed := st.gasUsed()
@@ -553,28 +654,41 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	if rules.IsPrague {
 		// After EIP-7623: Data-heavy transactions pay the floor gas.
 		if used := st.gasUsed(); used < floorDataGas {
-			prior, _ := st.gasRemaining.Charge(vm.GasCosts{RegularGas: floorDataGas - used})
+			prev := st.gasRemaining.RegularGas
+			// When the calldata floor exceeds actual gas used, any
+			// remaining state gas must also be consumed.
+			targetRemaining := (st.initialBudget.RegularGas + st.initialBudget.StateGas) - floorDataGas
+			st.gasRemaining.StateGas = 0
+			st.gasRemaining.RegularGas = targetRemaining
 			if t := st.evm.Config.Tracer; t != nil && t.OnGasChange != nil {
-				t.OnGasChange(prior, st.gasRemaining.RegularGas, tracing.GasChangeTxDataFloor)
+				t.OnGasChange(prev, st.gasRemaining.RegularGas, tracing.GasChangeTxDataFloor)
 			}
 		}
 		if peakGasUsed < floorDataGas {
 			peakGasUsed = floorDataGas
 		}
 	}
-	// Return gas to the user
-	st.returnGas()
 
-	// Return gas to the gas pool
+	returned := st.returnGas()
 	if rules.IsAmsterdam {
-		// Refund is excluded for returning
-		err = st.gp.ReturnGas(st.initialBudget.RegularGas-peakGasUsed, st.gasUsed())
+		// EIP-8037: 2D gas accounting for Amsterdam.
+		// tx_regular = intrinsic_regular + exec_regular_gas_used
+		// tx_state = intrinsic_state (adjusted) + exec_state_gas_used
+		// execGasUsed.StateGas may be negative when an SSTORE 0→x→0 refund
+		// exceeded the intrinsic-charged state gas
+		txState := uint64(cost.StateGas)
+		if execGasUsed.StateGas > 0 {
+			txState += uint64(execGasUsed.StateGas)
+		}
+		txRegular := cost.RegularGas + execGasUsed.RegularGas
+		txRegular = max(txRegular, floorDataGas)
+		if err := st.gp.ReturnGasAmsterdam(txRegular, txState, st.gasUsed()); err != nil {
+			return nil, err
+		}
 	} else {
-		// Refund is included for returning
-		err = st.gp.ReturnGas(st.gasRemaining.RegularGas, st.gasUsed())
-	}
-	if err != nil {
-		return nil, err
+		if err = st.gp.ReturnGas(returned, st.gasUsed()); err != nil {
+			return nil, err
+		}
 	}
 	effectiveTip := msg.GasPrice
 	if rules.IsLondon {
@@ -587,8 +701,14 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		// are 0. This avoids a negative effectiveTip being applied to
 		// the coinbase when simulating calls.
 	} else {
-		fee := new(uint256.Int).SetUint64(st.gasUsed())
+		// For Amsterdam, the fee is based on what the user pays (receipt gas used).
+		feeGas := st.gasUsed()
+		fee := new(uint256.Int).SetUint64(feeGas)
 		fee.Mul(fee, effectiveTipU256)
+
+		// always read the coinbase account to include it in the BAL (TODO check this is actually part of the spec)
+		st.state.GetBalance(st.evm.Context.Coinbase)
+
 		st.state.AddBalance(st.evm.Context.Coinbase, fee, tracing.BalanceIncreaseRewardTransactionFee)
 
 		// add the coinbase to the witness iff the fee is greater than 0
@@ -601,8 +721,9 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 			st.evm.StateDB.AddLog(log)
 		}
 	}
+	usedGas := st.gasUsed()
 	return &ExecutionResult{
-		UsedGas:    st.gasUsed(),
+		UsedGas:    usedGas,
 		MaxUsedGas: peakGasUsed,
 		Err:        vmerr,
 		ReturnData: ret,
@@ -641,30 +762,43 @@ func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorizatio
 }
 
 // applyAuthorization applies an EIP-7702 code delegation to the state.
-func (st *stateTransition) applyAuthorization(auth *types.SetCodeAuthorization) error {
+func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.SetCodeAuthorization) (uint64, error) {
 	authority, err := st.validateAuthorization(auth)
 	if err != nil {
-		return err
+		return 0, err
 	}
 
 	// If the account already exists in state, refund the new account cost
 	// charged in the intrinsic calculation.
+	var refund uint64
 	if st.state.Exist(authority) {
-		st.state.AddRefund(params.CallNewAccountGas - params.TxAuthTupleGas)
+		if rules.IsAmsterdam {
+			// EIP-8037: refund account creation state gas to the reservoir
+			refund = params.AccountCreationSize * st.evm.Context.CostPerStateByte
+			st.gasRemaining.StateGas += refund
+		} else {
+			st.state.AddRefund(params.CallNewAccountGas - params.TxAuthTupleGas)
+		}
 	}
 
+	prevDelegation, isDelegated := types.ParseDelegation(st.state.GetCode(authority))
+
 	// Update nonce and account code.
 	st.state.SetNonce(authority, auth.Nonce+1, tracing.NonceChangeAuthorization)
 	if auth.Address == (common.Address{}) {
 		// Delegation to zero address means clear.
-		st.state.SetCode(authority, nil, tracing.CodeChangeAuthorizationClear)
-		return nil
+		if isDelegated {
+			st.state.SetCode(authority, nil, tracing.CodeChangeAuthorizationClear)
+		}
+		return refund, nil
 	}
 
-	// Otherwise install delegation to auth.Address.
-	st.state.SetCode(authority, types.AddressToDelegation(auth.Address), tracing.CodeChangeAuthorization)
+	// install delegation to auth.Address if the delegation changed
+	if !isDelegated || auth.Address != prevDelegation {
+		st.state.SetCode(authority, types.AddressToDelegation(auth.Address), tracing.CodeChangeAuthorization)
+	}
 
-	return nil
+	return refund, nil
 }
 
 // calcRefund computes refund counter, capped to a refund quotient.
@@ -683,22 +817,25 @@ func (st *stateTransition) calcRefund() vm.GasBudget {
 	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil && refund > 0 {
 		st.evm.Config.Tracer.OnGasChange(st.gasRemaining.RegularGas, st.gasRemaining.RegularGas+refund, tracing.GasChangeTxRefunds)
 	}
-	return vm.NewGasBudget(refund)
+	return vm.NewGasBudgetReg(refund)
 }
 
 // returnGas returns ETH for remaining gas,
 // exchanged at the original rate.
-func (st *stateTransition) returnGas() {
-	remaining := uint256.NewInt(st.gasRemaining.RegularGas)
+func (st *stateTransition) returnGas() uint64 {
+	gas := st.gasRemaining.RegularGas + st.gasRemaining.StateGas
+	remaining := uint256.NewInt(gas)
 	remaining.Mul(remaining, uint256.MustFromBig(st.msg.GasPrice))
 	st.state.AddBalance(st.msg.From, remaining, tracing.BalanceIncreaseGasReturn)
 
-	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil && st.gasRemaining.RegularGas > 0 {
-		st.evm.Config.Tracer.OnGasChange(st.gasRemaining.RegularGas, 0, tracing.GasChangeTxLeftOverReturned)
+	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil && gas > 0 {
+		st.evm.Config.Tracer.OnGasChange(gas, 0, tracing.GasChangeTxLeftOverReturned)
 	}
+	return gas
 }
 
 // gasUsed returns the amount of gas used up by the state transition.
+// For Amsterdam (2D gas), this includes both regular and state gas consumed.
 func (st *stateTransition) gasUsed() uint64 {
 	return st.gasRemaining.Used(st.initialBudget)
 }
diff --git a/core/txpool/validation.go b/core/txpool/validation.go
index 85bf65ac40..284fc062fc 100644
--- a/core/txpool/validation.go
+++ b/core/txpool/validation.go
@@ -125,16 +125,26 @@ func ValidateTransaction(tx *types.Transaction, head *types.Header, signer types
 	}
 	// Ensure the transaction has more gas than the bare minimum needed to cover
 	// the transaction metadata
-	intrGas, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, true, rules.IsIstanbul, rules.IsShanghai)
+	gasCostPerStateByte := core.CostPerStateByte(head, opts.Config)
+	intrGas, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, gasCostPerStateByte)
 	if err != nil {
 		return err
 	}
+	if gasCostPerStateByte != 0 {
+		// We require transactions to pay for 110% of intrinsic gas in order to
+		// prevent situations where a change in gas limit invalidates a lot
+		// of transactions in the txpool
+		if minGas := (intrGas.RegularGas * 10) / 9; tx.Gas() < minGas {
+			return fmt.Errorf("%w: gas %v, minimum needed %v", core.ErrIntrinsicGas, tx.Gas(), minGas)
+		}
+	}
 	if tx.Gas() < intrGas.RegularGas {
 		return fmt.Errorf("%w: gas %v, minimum needed %v", core.ErrIntrinsicGas, tx.Gas(), intrGas.RegularGas)
 	}
+
 	// Ensure the transaction can cover floor data gas.
 	if rules.IsPrague {
-		floorDataGas, err := core.FloorDataGas(rules, tx.Data())
+		floorDataGas, err := core.FloorDataGas(rules, tx.Data(), tx.AccessList())
 		if err != nil {
 			return err
 		}
diff --git a/core/vm/contracts_fuzz_test.go b/core/vm/contracts_fuzz_test.go
index 988cdb91f2..4d28df6a6a 100644
--- a/core/vm/contracts_fuzz_test.go
+++ b/core/vm/contracts_fuzz_test.go
@@ -37,7 +37,7 @@ func FuzzPrecompiledContracts(f *testing.F) {
 			return
 		}
 		inWant := string(input)
-		RunPrecompiledContract(nil, p, a, input, NewGasBudget(gas), nil, params.Rules{})
+		RunPrecompiledContract(nil, p, a, input, NewGasBudget(gas, 0), nil, params.Rules{})
 		if inHave := string(input); inWant != inHave {
 			t.Errorf("Precompiled %v modified input data", a)
 		}
diff --git a/core/vm/contracts_test.go b/core/vm/contracts_test.go
index e7841c8552..c6975bd0a6 100644
--- a/core/vm/contracts_test.go
+++ b/core/vm/contracts_test.go
@@ -100,7 +100,7 @@ func testPrecompiled(addr string, test precompiledTest, t *testing.T) {
 	in := common.Hex2Bytes(test.Input)
 	gas := p.RequiredGas(in)
 	t.Run(fmt.Sprintf("%s-Gas=%d", test.Name, gas), func(t *testing.T) {
-		if res, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas), nil, params.Rules{}); err != nil {
+		if res, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas, 0), nil, params.Rules{}); err != nil {
 			t.Error(err)
 		} else if common.Bytes2Hex(res) != test.Expected {
 			t.Errorf("Expected %v, got %v", test.Expected, common.Bytes2Hex(res))
@@ -122,7 +122,7 @@ func testPrecompiledOOG(addr string, test precompiledTest, t *testing.T) {
 	gas := test.Gas - 1
 
 	t.Run(fmt.Sprintf("%s-Gas=%d", test.Name, gas), func(t *testing.T) {
-		_, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas), nil, params.Rules{})
+		_, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas, 0), nil, params.Rules{})
 		if err.Error() != "out of gas" {
 			t.Errorf("Expected error [out of gas], got [%v]", err)
 		}
@@ -139,7 +139,7 @@ func testPrecompiledFailure(addr string, test precompiledFailureTest, t *testing
 	in := common.Hex2Bytes(test.Input)
 	gas := p.RequiredGas(in)
 	t.Run(test.Name, func(t *testing.T) {
-		_, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas), nil, params.Rules{})
+		_, _, err := RunPrecompiledContract(nil, p, common.HexToAddress(addr), in, NewGasBudget(gas, 0), nil, params.Rules{})
 		if err.Error() != test.ExpectedError {
 			t.Errorf("Expected error [%v], got [%v]", test.ExpectedError, err)
 		}
@@ -170,7 +170,7 @@ func benchmarkPrecompiled(addr string, test precompiledTest, bench *testing.B) {
 		start := time.Now()
 		for bench.Loop() {
 			copy(data, in)
-			res, _, err = RunPrecompiledContract(nil, p, common.HexToAddress(addr), data, NewGasBudget(reqGas), nil, params.Rules{})
+			res, _, err = RunPrecompiledContract(nil, p, common.HexToAddress(addr), data, NewGasBudget(reqGas, 0), nil, params.Rules{})
 		}
 		elapsed := uint64(time.Since(start))
 		if elapsed < 1 {
diff --git a/core/vm/evm.go b/core/vm/evm.go
index 59e301c0a7..27323cfb4f 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -58,15 +58,16 @@ type BlockContext struct {
 	GetHash GetHashFunc
 
 	// Block information
-	Coinbase    common.Address // Provides information for COINBASE
-	GasLimit    uint64         // Provides information for GASLIMIT
-	BlockNumber *big.Int       // Provides information for NUMBER
-	Time        uint64         // Provides information for TIME
-	Difficulty  *big.Int       // Provides information for DIFFICULTY
-	BaseFee     *big.Int       // Provides information for BASEFEE (0 if vm runs with NoBaseFee flag and 0 gas price)
-	BlobBaseFee *big.Int       // Provides information for BLOBBASEFEE (0 if vm runs with NoBaseFee flag and 0 blob gas price)
-	Random      *common.Hash   // Provides information for PREVRANDAO
-	SlotNum     uint64         // Provides information for SLOTNUM
+	Coinbase         common.Address // Provides information for COINBASE
+	GasLimit         uint64         // Provides information for GASLIMIT
+	BlockNumber      *big.Int       // Provides information for NUMBER
+	Time             uint64         // Provides information for TIME
+	Difficulty       *big.Int       // Provides information for DIFFICULTY
+	BaseFee          *big.Int       // Provides information for BASEFEE (0 if vm runs with NoBaseFee flag and 0 gas price)
+	BlobBaseFee      *big.Int       // Provides information for BLOBBASEFEE (0 if vm runs with NoBaseFee flag and 0 blob gas price)
+	Random           *common.Hash   // Provides information for PREVRANDAO
+	SlotNum          uint64         // Provides information for SLOTNUM
+	CostPerStateByte uint64         // EIP-8037: per-byte state creation cost
 }
 
 // TxContext provides the EVM with information about a transaction.
@@ -316,6 +317,15 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 		// TODO: consider clearing up unused snapshots:
 		//} else {
 		//	evm.StateDB.DiscardSnapshot(snapshot)
+	} else if evm.chainRules.IsAmsterdam {
+		// Charge state costs
+		bytesCharged := evm.StateDB.StateChangedBytes(snapshot)
+		stateGasCost := GasCosts{StateGas: bytesCharged * int64(evm.Context.CostPerStateByte)}
+		if !gas.CanAfford(stateGasCost) {
+			gas.Exhaust()
+			return ret, gas, ErrOutOfGas
+		}
+		gas.Charge(stateGasCost)
 	}
 	return ret, gas, err
 }
@@ -367,6 +377,14 @@ func (evm *EVM) CallCode(caller common.Address, addr common.Address, input []byt
 			}
 			gas.Exhaust()
 		}
+	} else if evm.chainRules.IsAmsterdam {
+		bytesCharged := evm.StateDB.StateChangedBytes(snapshot)
+		stateGasCost := GasCosts{StateGas: bytesCharged * int64(evm.Context.CostPerStateByte)}
+		if !gas.CanAfford(stateGasCost) {
+			gas.Exhaust()
+			return ret, gas, ErrOutOfGas
+		}
+		gas.Charge(stateGasCost)
 	}
 	return ret, gas, err
 }
@@ -411,6 +429,14 @@ func (evm *EVM) DelegateCall(originCaller common.Address, caller common.Address,
 			}
 			gas.Exhaust()
 		}
+	} else if evm.chainRules.IsAmsterdam {
+		bytesCharged := evm.StateDB.StateChangedBytes(snapshot)
+		stateGasCost := GasCosts{StateGas: bytesCharged * int64(evm.Context.CostPerStateByte)}
+		if !gas.CanAfford(stateGasCost) {
+			gas.Exhaust()
+			return ret, gas, ErrOutOfGas
+		}
+		gas.Charge(stateGasCost)
 	}
 	return ret, gas, err
 }
@@ -555,6 +581,12 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 	}
 	evm.Context.Transfer(evm.StateDB, caller, address, value, &evm.chainRules)
 
+	if evm.chainRules.IsAmsterdam {
+		// Compute the state changed for the contract init.
+		evm.StateDB.StateChangedBytes(snapshot)
+	}
+	initSnapshot := evm.StateDB.Snapshot()
+
 	// Initialise a new contract and set the code that is to be used by the EVM.
 	// The contract is a scoped environment for this execution context only.
 	contract := NewContract(caller, address, value, gas, evm.jumpDests)
@@ -570,6 +602,15 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 		if err != ErrExecutionReverted {
 			contract.UseGas(GasCosts{RegularGas: contract.Gas.RegularGas}, evm.Config.Tracer, tracing.GasChangeCallFailedExecution)
 		}
+	} else if evm.chainRules.IsAmsterdam {
+		// Charge initcode's state changes to the created contract's gas.
+		bytesCharged := evm.StateDB.StateChangedBytes(initSnapshot)
+		stateGasCost := GasCosts{StateGas: bytesCharged * int64(evm.Context.CostPerStateByte)}
+		if !contract.Gas.CanAfford(stateGasCost) {
+			contract.Gas.Exhaust()
+			return ret, address, contract.Gas, ErrOutOfGas
+		}
+		contract.Gas.Charge(stateGasCost)
 	}
 	return ret, address, contract.Gas, err
 }
diff --git a/core/vm/gas_table_test.go b/core/vm/gas_table_test.go
index 16ce651a7d..7fe8dbea57 100644
--- a/core/vm/gas_table_test.go
+++ b/core/vm/gas_table_test.go
@@ -97,7 +97,7 @@ func TestEIP2200(t *testing.T) {
 			Transfer:    func(StateDB, common.Address, common.Address, *uint256.Int, *params.Rules) {},
 		}
 		evm := NewEVM(vmctx, statedb, params.AllEthashProtocolChanges, Config{ExtraEips: []int{2200}})
-		initialGas := NewGasBudget(tt.gaspool)
+		initialGas := NewGasBudget(tt.gaspool, 0)
 		_, leftOver, err := evm.Call(common.Address{}, address, nil, initialGas.Copy(), new(uint256.Int))
 		if !errors.Is(err, tt.failure) {
 			t.Errorf("test %d: failure mismatch: have %v, want %v", i, err, tt.failure)
@@ -157,7 +157,7 @@ func TestCreateGas(t *testing.T) {
 			}
 
 			evm := NewEVM(vmctx, statedb, chainConfig, config)
-			initialGas := NewGasBudget(uint64(testGas))
+			initialGas := NewGasBudget(uint64(testGas), 0)
 			ret, leftOver, err := evm.Call(common.Address{}, address, nil, initialGas.Copy(), new(uint256.Int))
 			if err != nil {
 				return false
diff --git a/core/vm/gascosts.go b/core/vm/gascosts.go
index cc90c54798..4f8f60f63b 100644
--- a/core/vm/gascosts.go
+++ b/core/vm/gascosts.go
@@ -18,17 +18,29 @@ package vm
 
 import "fmt"
 
+// GasUsed is the per-frame accumulator for gas consumption.
+// StateGas is signed, because it can be negative in a 0 -> x -> 0 scenario.
+type GasUsed struct {
+	RegularGas uint64
+	StateGas   int64
+}
+
+func (g *GasUsed) Add(costs GasCosts) {
+	g.RegularGas += costs.RegularGas
+	g.StateGas += costs.StateGas
+}
+
 // GasCosts denotes a vector of gas costs in the
 // multidimensional metering paradigm. It represents the cost
 // charged by an individual operation.
 type GasCosts struct {
 	RegularGas uint64
-	StateGas   uint64
+	StateGas   int64
 }
 
 // Sum returns the total gas (regular + state).
 func (g GasCosts) Sum() uint64 {
-	return g.RegularGas + g.StateGas
+	return g.RegularGas + uint64(g.StateGas)
 }
 
 // String returns a visual representation of the gas vector.
@@ -43,23 +55,30 @@ func (g GasCosts) String() string {
 type GasBudget struct {
 	RegularGas uint64 // The leftover gas for execution and state gas usage
 	StateGas   uint64 // The state gas reservoir
+
+	// Tracks the gas refunds in this call frame. Needed so we can
+	// revert the refunds if the call frame reverts.
+	StateGasRefund uint64
 }
 
-// NewGasBudget creates a GasBudget with the given initial regular gas allowance.
-func NewGasBudget(gas uint64) GasBudget {
+// NewGasBudgetReg creates a GasBudget with the given initial regular gas allowance.
+func NewGasBudgetReg(gas uint64) GasBudget {
 	return GasBudget{RegularGas: gas}
 }
 
-// Used returns the amount of regular gas consumed so far.
-func (g GasBudget) Used(initial GasBudget) uint64 {
-	return initial.RegularGas - g.RegularGas
+// NewGasBudget creates a GasBudget with the given regular and state gas allowances.
+func NewGasBudget(regular, state uint64) GasBudget {
+	return GasBudget{RegularGas: regular, StateGas: state}
 }
 
-// Exhaust sets all remaining gas to zero, preserving the initial amount
-// for usage tracking.
+// Used returns the total amount of gas consumed so far (regular + state).
+func (g GasBudget) Used(initial GasBudget) uint64 {
+	return (initial.RegularGas + initial.StateGas) - (g.RegularGas + g.StateGas)
+}
+
+// Exhaust burns the remaining regular gas on exceptional halt.
 func (g *GasBudget) Exhaust() {
 	g.RegularGas = 0
-	g.StateGas = 0
 }
 
 func (g *GasBudget) Copy() GasBudget {
@@ -72,26 +91,51 @@ func (g GasBudget) String() string {
 }
 
 // CanAfford reports whether the budget has sufficient gas to cover the cost.
+// When state gas exceeds the reservoir, the excess spills to regular gas.
 func (g GasBudget) CanAfford(cost GasCosts) bool {
-	return g.RegularGas >= cost.RegularGas
+	if g.RegularGas < cost.RegularGas {
+		return false
+	}
+	if cost.StateGas < 0 {
+		return true
+	}
+	if uint64(cost.StateGas) > g.StateGas {
+		spillover := uint64(cost.StateGas) - g.StateGas
+		if spillover > g.RegularGas-cost.RegularGas {
+			return false
+		}
+	}
+	return true
 }
 
 // Charge deducts the given gas cost from the budget. It returns the
-// pre-charge gas value and false if the budget does not have sufficient
-// gas to cover the cost.
+// pre-charge regular gas value and false if the budget does not have
+// sufficient gas to cover the cost.
 func (g *GasBudget) Charge(cost GasCosts) (uint64, bool) {
 	prior := g.RegularGas
-	if prior < cost.RegularGas {
+	if !g.CanAfford(cost) {
 		return prior, false
 	}
 	g.RegularGas -= cost.RegularGas
+	if cost.StateGas < 0 {
+		g.StateGas -= uint64(cost.StateGas)
+		return prior, true
+	}
+	if uint64(cost.StateGas) > g.StateGas {
+		spillover := uint64(cost.StateGas) - g.StateGas
+		g.StateGas = 0
+		g.RegularGas -= spillover
+	} else {
+		g.StateGas -= uint64(cost.StateGas)
+	}
 	return prior, true
 }
 
-// Refund adds the given gas budget back. It returns the pre-refund gas
+// Refund adds the given gas budget back. It returns the pre-refund regular gas
 // value and whether the budget was actually changed.
 func (g *GasBudget) Refund(other GasBudget) (uint64, bool) {
 	prior := g.RegularGas
 	g.RegularGas += other.RegularGas
-	return prior, g.RegularGas != prior
+	g.StateGas += other.StateGas
+	return prior, other.RegularGas != 0 || other.StateGas != 0
 }
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index 3311af0d22..d4d342281d 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -669,7 +669,7 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 
 	scope.Contract.UseGas(GasCosts{RegularGas: gas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation)
 
-	res, addr, returnGas, suberr := evm.Create(scope.Contract.Address(), input, NewGasBudget(gas), &value)
+	res, addr, returnGas, suberr := evm.Create(scope.Contract.Address(), input, NewGasBudgetReg(gas), &value)
 	// 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
@@ -710,7 +710,7 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	scope.Contract.UseGas(GasCosts{RegularGas: gas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation2)
 	// reuse size int for stackvalue
 	stackvalue := size
-	res, addr, returnGas, suberr := evm.Create2(scope.Contract.Address(), input, NewGasBudget(gas),
+	res, addr, returnGas, suberr := evm.Create2(scope.Contract.Address(), input, NewGasBudgetReg(gas),
 		&endowment, &salt)
 	// Push item on the stack based on the returned error.
 	if suberr != nil {
@@ -747,7 +747,7 @@ func opCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	if !value.IsZero() {
 		gas += params.CallStipend
 	}
-	ret, returnGas, err := evm.Call(scope.Contract.Address(), toAddr, args, NewGasBudget(gas), &value)
+	ret, returnGas, err := evm.Call(scope.Contract.Address(), toAddr, args, NewGasBudgetReg(gas), &value)
 
 	if err != nil {
 		temp.Clear()
@@ -781,7 +781,7 @@ func opCallCode(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		gas += params.CallStipend
 	}
 
-	ret, returnGas, err := evm.CallCode(scope.Contract.Address(), toAddr, args, NewGasBudget(gas), &value)
+	ret, returnGas, err := evm.CallCode(scope.Contract.Address(), toAddr, args, NewGasBudgetReg(gas), &value)
 	if err != nil {
 		temp.Clear()
 	} else {
@@ -810,7 +810,7 @@ func opDelegateCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Get arguments from the memory.
 	args := scope.Memory.GetPtr(inOffset.Uint64(), inSize.Uint64())
 
-	ret, returnGas, err := evm.DelegateCall(scope.Contract.Caller(), scope.Contract.Address(), toAddr, args, NewGasBudget(gas), scope.Contract.value)
+	ret, returnGas, err := evm.DelegateCall(scope.Contract.Caller(), scope.Contract.Address(), toAddr, args, NewGasBudgetReg(gas), scope.Contract.value)
 	if err != nil {
 		temp.Clear()
 	} else {
@@ -839,7 +839,7 @@ func opStaticCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Get arguments from the memory.
 	args := scope.Memory.GetPtr(inOffset.Uint64(), inSize.Uint64())
 
-	ret, returnGas, err := evm.StaticCall(scope.Contract.Address(), toAddr, args, NewGasBudget(gas))
+	ret, returnGas, err := evm.StaticCall(scope.Contract.Address(), toAddr, args, NewGasBudgetReg(gas))
 	if err != nil {
 		temp.Clear()
 	} else {
diff --git a/core/vm/interface.go b/core/vm/interface.go
index 487d8002f9..a58fddac22 100644
--- a/core/vm/interface.go
+++ b/core/vm/interface.go
@@ -99,4 +99,8 @@ type StateDB interface {
 
 	// Finalise must be invoked at the end of a transaction
 	Finalise(bool) *bal.StateAccessList
+
+	// StateChangedBytes returns the number of state bytes created since the
+	// given snapshot. Used by EIP-8037 for state gas metering.
+	StateChangedBytes(snapshotId int) int64
 }
diff --git a/core/vm/interpreter_test.go b/core/vm/interpreter_test.go
index 69c2316907..a788da8265 100644
--- a/core/vm/interpreter_test.go
+++ b/core/vm/interpreter_test.go
@@ -55,7 +55,7 @@ func TestLoopInterrupt(t *testing.T) {
 		timeout := make(chan bool)
 
 		go func(evm *EVM) {
-			_, _, err := evm.Call(common.Address{}, address, nil, NewGasBudget(math.MaxUint64), new(uint256.Int))
+			_, _, err := evm.Call(common.Address{}, address, nil, NewGasBudget(math.MaxUint64, 0), new(uint256.Int))
 			errChannel <- err
 		}(evm)
 
@@ -85,7 +85,7 @@ func BenchmarkInterpreter(b *testing.B) {
 		value             = uint256.NewInt(0)
 		stack             = newstack()
 		mem               = NewMemory()
-		contract          = NewContract(common.Address{}, common.Address{}, value, NewGasBudget(startGas), nil)
+		contract          = NewContract(common.Address{}, common.Address{}, value, NewGasBudget(startGas, 0), nil)
 	)
 	stack.push(uint256.NewInt(123))
 	stack.push(uint256.NewInt(123))
diff --git a/core/vm/runtime/runtime.go b/core/vm/runtime/runtime.go
index 4fafdf3a50..eefa9ea5f7 100644
--- a/core/vm/runtime/runtime.go
+++ b/core/vm/runtime/runtime.go
@@ -148,7 +148,7 @@ func Execute(code, input []byte, cfg *Config) ([]byte, *state.StateDB, error) {
 		cfg.Origin,
 		common.BytesToAddress([]byte("contract")),
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudgetReg(cfg.GasLimit),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
@@ -182,7 +182,7 @@ func Create(input []byte, cfg *Config) ([]byte, common.Address, uint64, error) {
 	code, address, leftOverGas, err := vmenv.Create(
 		cfg.Origin,
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudgetReg(cfg.GasLimit),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
@@ -217,7 +217,7 @@ func Call(address common.Address, input []byte, cfg *Config) ([]byte, uint64, er
 		cfg.Origin,
 		address,
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudgetReg(cfg.GasLimit),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
diff --git a/eth/catalyst/api_test.go b/eth/catalyst/api_test.go
index 1f38c4dd8a..6abe217062 100644
--- a/eth/catalyst/api_test.go
+++ b/eth/catalyst/api_test.go
@@ -2111,3 +2111,116 @@ func runGetBlobs(t testing.TB, getBlobs getBlobsFn, start, limit int, fillRandom
 		t.Fatalf("Unexpected result for case %s", name)
 	}
 }
+
+// TestFailedContractCreationGas tests that a failed contract creation under
+// Amsterdam/EIP-8037 computes the correct gasUsed in the receipt. This
+// reproduces a cross-client mismatch where Nethermind and geth disagree on
+// the receipt root due to different gasUsed for a failing CREATE tx.
+func TestFailedContractCreationGas(t *testing.T) {
+	config := *params.MergedTestChainConfig
+	// The exact init code from the devnet tx that fails with RETURNDATACOPY OOB
+	initCode := common.Hex2Bytes("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")
+
+	gspec := &core.Genesis{
+		Config: &config,
+		Alloc: types.GenesisAlloc{
+			testAddr:                         {Balance: new(big.Int).Mul(big.NewInt(1e6), big.NewInt(params.Ether))},
+			params.BeaconRootsAddress:        {Balance: common.Big0, Code: params.BeaconRootsCode},
+			params.HistoryStorageAddress:     {Balance: common.Big0, Code: params.HistoryStorageCode},
+			params.WithdrawalQueueAddress:    {Balance: common.Big0, Code: params.WithdrawalQueueCode},
+			params.ConsolidationQueueAddress: {Balance: common.Big0, Code: params.ConsolidationQueueCode},
+			config.DepositContractAddress:    {Balance: common.Big0},
+		},
+		Difficulty: common.Big0,
+		BaseFee:    big.NewInt(params.InitialBaseFee),
+		GasLimit:   60_000_000,
+	}
+
+	n, ethservice := startEthService(t, gspec, nil)
+	defer n.Close()
+
+	api := newConsensusAPIWithoutHeartbeat(ethservice)
+	parent := ethservice.BlockChain().CurrentBlock()
+	signer := types.LatestSigner(ethservice.BlockChain().Config())
+
+	// Create the failing contract creation tx (gas=1000000, value=51417)
+	tx, _ := types.SignTx(types.NewContractCreation(
+		0,
+		big.NewInt(51417),
+		1000000,
+		big.NewInt(2*params.InitialBaseFee),
+		initCode,
+	), signer, testKey)
+	ethservice.TxPool().Add([]*types.Transaction{tx}, false)
+
+	slotNumber := uint64(1)
+	beaconRoot := common.Hash{0x01}
+	args := &miner.BuildPayloadArgs{
+		Parent:       parent.Hash(),
+		Timestamp:    parent.Time + 12,
+		FeeRecipient: common.Address{0xfe},
+		Random:       common.Hash{0xaa},
+		Withdrawals:  []*types.Withdrawal{},
+		BeaconRoot:   &beaconRoot,
+		SlotNum:      &slotNumber,
+	}
+	payload, err := api.eth.Miner().BuildPayload(context.Background(), args, false)
+	if err != nil {
+		t.Fatalf("BuildPayload failed: %v", err)
+	}
+	envelope := payload.ResolveFull()
+	execPayload := envelope.ExecutionPayload
+
+	// Validate via newPayload
+	resp, err := api.newPayload(context.Background(), *execPayload, []common.Hash{}, &beaconRoot, envelope.Requests, false)
+	if err != nil {
+		t.Fatalf("newPayload error: %v", err)
+	}
+	if resp.Status != engine.VALID {
+		t.Fatalf("newPayload returned %s: %v", resp.Status, resp.ValidationError)
+	}
+
+	// Set head
+	fcState := engine.ForkchoiceStateV1{
+		HeadBlockHash:      execPayload.BlockHash,
+		SafeBlockHash:      execPayload.BlockHash,
+		FinalizedBlockHash: execPayload.BlockHash,
+	}
+	if _, err := api.ForkchoiceUpdatedV1(context.Background(), fcState, nil); err != nil {
+		t.Fatalf("FCU error: %v", err)
+	}
+
+	// Get the receipt and check gasUsed
+	block := ethservice.BlockChain().GetBlockByHash(execPayload.BlockHash)
+	if block == nil {
+		t.Fatal("block not found after import")
+	}
+
+	receipts := ethservice.BlockChain().GetReceiptsByHash(block.Hash())
+	if len(receipts) == 0 {
+		t.Fatal("no receipts found")
+	}
+
+	// Find the contract creation receipt
+	for i, r := range receipts {
+		if r.ContractAddress != (common.Address{}) || r.Status == types.ReceiptStatusFailed {
+			t.Logf("Receipt %d: status=%d gasUsed=%d cumulative=%d contract=%s",
+				i, r.Status, r.GasUsed, r.CumulativeGasUsed, r.ContractAddress.Hex())
+
+			// The tx should fail (RETURNDATACOPY OOB)
+			if r.Status != types.ReceiptStatusFailed {
+				t.Errorf("expected failed receipt, got status %d", r.Status)
+			}
+
+			// Check gasUsed makes sense under EIP-8037
+			// For a failed tx: all regular gas is burned, but state gas
+			// should NOT be charged (since no state was created).
+			// gasUsed should be < tx.gas if there's any state gas component.
+			t.Logf("Tx gas limit: %d", tx.Gas())
+			if r.GasUsed > tx.Gas() {
+				t.Errorf("gasUsed %d exceeds tx gas limit %d", r.GasUsed, tx.Gas())
+			}
+			t.Logf("Gas difference (limit - used): %d", tx.Gas()-r.GasUsed)
+		}
+	}
+}
diff --git a/eth/tracers/js/tracer_test.go b/eth/tracers/js/tracer_test.go
index 6570d73575..2fefa46492 100644
--- a/eth/tracers/js/tracer_test.go
+++ b/eth/tracers/js/tracer_test.go
@@ -55,7 +55,7 @@ func runTrace(tracer *tracers.Tracer, vmctx *vmContext, chaincfg *params.ChainCo
 		gasLimit uint64 = 31000
 		startGas uint64 = 10000
 		value           = uint256.NewInt(0)
-		contract        = vm.NewContract(common.Address{}, common.Address{}, value, vm.NewGasBudget(startGas), nil)
+		contract        = vm.NewContract(common.Address{}, common.Address{}, value, vm.NewGasBudget(startGas, 0), nil)
 	)
 	evm.SetTxContext(vmctx.txCtx)
 	contract.Code = []byte{byte(vm.PUSH1), 0x1, byte(vm.PUSH1), 0x1, 0x0}
diff --git a/eth/tracers/logger/logger_test.go b/eth/tracers/logger/logger_test.go
index decdf588e1..73868d22e0 100644
--- a/eth/tracers/logger/logger_test.go
+++ b/eth/tracers/logger/logger_test.go
@@ -47,7 +47,7 @@ func TestStoreCapture(t *testing.T) {
 	var (
 		logger   = NewStructLogger(nil)
 		evm      = vm.NewEVM(vm.BlockContext{}, &dummyStatedb{}, params.TestChainConfig, vm.Config{Tracer: logger.Hooks()})
-		contract = vm.NewContract(common.Address{}, common.Address{}, new(uint256.Int), vm.NewGasBudget(100000), nil)
+		contract = vm.NewContract(common.Address{}, common.Address{}, new(uint256.Int), vm.NewGasBudget(100000, 0), nil)
 	)
 	contract.Code = []byte{byte(vm.PUSH1), 0x1, byte(vm.PUSH1), 0x0, byte(vm.SSTORE)}
 	var index common.Hash
diff --git a/internal/ethapi/api.go b/internal/ethapi/api.go
index 149e12c5b8..58414b3a87 100644
--- a/internal/ethapi/api.go
+++ b/internal/ethapi/api.go
@@ -1341,6 +1341,7 @@ func AccessList(ctx context.Context, b Backend, blockNrOrHash rpc.BlockNumberOrH
 	}
 
 	// Prevent redundant operations if args contain more authorizations than EVM may handle
+	// TODO change with EIP-8037
 	maxAuthorizations := uint64(*args.Gas) / params.CallNewAccountGas
 	if uint64(len(args.AuthorizationList)) > maxAuthorizations {
 		return nil, 0, nil, errors.New("insufficient gas to process all authorizations")
diff --git a/params/protocol_params.go b/params/protocol_params.go
index 9da275c486..e631776a51 100644
--- a/params/protocol_params.go
+++ b/params/protocol_params.go
@@ -88,6 +88,7 @@ const (
 	LogTopicGas           uint64 = 375   // Multiplied by the * of the LOG*, per LOG transaction. e.g. LOG0 incurs 0 * c_txLogTopicGas, LOG4 incurs 4 * c_txLogTopicGas.
 	CreateGas             uint64 = 32000 // Once per CREATE operation & contract-creation transaction.
 	Create2Gas            uint64 = 32000 // Once per CREATE2 operation
+	CreateGasAmsterdam    uint64 = 9000  // Regular gas portion of CREATE in Amsterdam (EIP-8037); state gas is charged separately.
 	CreateNGasEip4762     uint64 = 1000  // Once per CREATEn operations post-verkle
 	SelfdestructRefundGas uint64 = 24000 // Refunded following a selfdestruct operation.
 	MemoryGas             uint64 = 3     // Times the address of the (highest referenced byte in memory + 1). NOTE: referencing happens on read, write and in instructions such as RETURN and CALL.
@@ -100,6 +101,7 @@ const (
 	TxAccessListAddressGas    uint64 = 2400  // Per address specified in EIP 2930 access list
 	TxAccessListStorageKeyGas uint64 = 1900  // Per storage key specified in EIP 2930 access list
 	TxAuthTupleGas            uint64 = 12500 // Per auth tuple code specified in EIP-7702
+	TxAuthTupleRegularGas     uint64 = 7500  // Per auth tuple regular gas specified in EIP-8037
 
 	// These have been changed during the course of the chain
 	CallGasFrontier              uint64 = 40  // Once per CALL operation & message call transaction.
@@ -186,6 +188,13 @@ const (
 	HistoryServeWindow = 8191 // Number of blocks to serve historical block hashes for, EIP-2935.
 
 	MaxBlockSize = 8_388_608 // maximum size of an RLP-encoded block
+
+	TargetStateGrowthPerYear  = 100 * 1024 * 1024 * 1024 // 100GB
+	AccountCreationSize       = 112
+	StorageCreationSize       = 32
+	AuthorizationCreationSize = 23
+
+	GasBlockAccessListItem = 2000 // EIP-7928: gas cost per BAL item for gas limit check
 )
 
 // Bls12381G1MultiExpDiscountTable is the gas discount table for BLS12-381 G1 multi exponentiation operation
diff --git a/tests/state_test.go b/tests/state_test.go
index 8444d211cf..b6633e79b4 100644
--- a/tests/state_test.go
+++ b/tests/state_test.go
@@ -326,7 +326,7 @@ func runBenchmark(b *testing.B, t *StateTest) {
 				b.StartTimer()
 				start := time.Now()
 
-				initialGas := vm.NewGasBudget(msg.GasLimit)
+				initialGas := vm.NewGasBudget(msg.GasLimit, 0)
 
 				// Execute the message.
 				_, leftOverGas, err := evm.Call(sender.Address(), *msg.To, msg.Data, initialGas.Copy(), uint256.MustFromBig(msg.Value))
diff --git a/tests/transaction_test_util.go b/tests/transaction_test_util.go
index 8b8d0357bf..e38bcea410 100644
--- a/tests/transaction_test_util.go
+++ b/tests/transaction_test_util.go
@@ -81,7 +81,7 @@ func (tt *TransactionTest) Run() error {
 			return
 		}
 		// Intrinsic gas
-		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules.IsHomestead, rules.IsIstanbul, rules.IsShanghai)
+		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, 1)
 		if err != nil {
 			return
 		}
@@ -92,7 +92,7 @@ func (tt *TransactionTest) Run() error {
 
 		if rules.IsPrague {
 			var floorDataGas uint64
-			floorDataGas, err = core.FloorDataGas(rules, tx.Data())
+			floorDataGas, err = core.FloorDataGas(rules, tx.Data(), tx.AccessList())
 			if err != nil {
 				return
 			}