From e8d192ad6b5fa9a4c5600099258507a2a2423814 Mon Sep 17 00:00:00 2001
From: Gary Rong <garyrong0905@gmail.com>
Date: Fri, 3 Jul 2026 15:40:05 +0800
Subject: [PATCH] core: re-implement eip-2780

---
 core/eip2780_test.go                          | 452 +++++++++++++++++-
 core/eip8037_test.go                          |  73 +--
 core/eip8038_test.go                          | 105 ++--
 core/error.go                                 |   5 +
 core/state_transition.go                      | 380 +++++++++------
 core/state_transition_test.go                 |  40 +-
 .../tracing/gen_gas_change_reason_stringer.go |   7 +-
 core/tracing/hooks.go                         |   4 +
 core/vm/common.go                             |   1 -
 core/vm/gas_table.go                          |  16 +-
 core/vm/gascosts.go                           |  18 +-
 core/vm/interface.go                          |   2 +
 params/protocol_params.go                     |  29 +-
 13 files changed, 864 insertions(+), 268 deletions(-)

diff --git a/core/eip2780_test.go b/core/eip2780_test.go
index d9545923ff..09205cc31e 100644
--- a/core/eip2780_test.go
+++ b/core/eip2780_test.go
@@ -37,6 +37,7 @@ func TestEIP2780Intrinsic(t *testing.T) {
 		name  string
 		to    *common.Address
 		value *uint256.Int
+		auths []types.SetCodeAuthorization
 		want  vm.GasCosts
 	}{
 		{
@@ -55,41 +56,52 @@ func TestEIP2780Intrinsic(t *testing.T) {
 			name:  "zero-value call",
 			to:    &to,
 			value: uint256.NewInt(0),
-			// TxBaseCost + ColdAccountAccess = 15,000
-			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccess2780},
+			// TxBaseCost + ColdAccountAccess = 15,000; the recipient touch is
+			// charged at the cold rate unconditionally at the intrinsic phase.
+			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam},
 		},
 		{
 			name:  "value transfer to existing EOA",
 			to:    &to,
 			value: uint256.NewInt(1),
 			// TxBaseCost + ColdAccountAccess + TxValueCost + TransferLogCost = 21,000
-			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccess2780 +
+			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam +
 				params.TxValueCost2780 + params.TransferLogCost2780},
 		},
 		{
 			name:  "contract creation, value = 0",
 			to:    nil,
 			value: uint256.NewInt(0),
-			// TxBaseCost + CreateAccess = 23,000 regular, plus one account creation in state.
+			// TxBaseCost + CreateAccess = 23,000 regular. The new-account state
+			// charge depends on whether the deployment target exists and is
+			// charged at runtime, not intrinsically.
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780,
-				StateGas:   params.AccountCreationSize * params.CostPerStateByte,
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam,
 			},
 		},
 		{
 			name:  "contract creation, value > 0",
 			to:    nil,
 			value: uint256.NewInt(1),
-			// TxBaseCost + CreateAccess + TransferLogCost = 24,756 regular, plus account creation.
+			// TxBaseCost + CreateAccess + TransferLogCost = 24,756 regular.
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780 + params.TransferLogCost2780,
-				StateGas:   params.AccountCreationSize * params.CostPerStateByte,
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam + params.TransferLogCost2780,
 			},
 		},
+		{
+			name:  "value transfer with authorizations",
+			to:    &to,
+			value: uint256.NewInt(1),
+			auths: make([]types.SetCodeAuthorization, 3),
+			// Each authorization adds the state-independent per-auth base
+			// (cold authority access included).
+			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam +
+				params.TxValueCost2780 + params.TransferLogCost2780 + 3*params.RegularPerAuthBaseCost},
+		},
 	}
 	for _, tc := range cases {
 		t.Run(tc.name, func(t *testing.T) {
-			got, err := IntrinsicGas(nil, nil, nil, from, tc.to, tc.value, rules8037, params.CostPerStateByte)
+			got, err := IntrinsicGas(nil, nil, tc.auths, from, tc.to, tc.value, rules8037, params.CostPerStateByte)
 			if err != nil {
 				t.Fatalf("unexpected error: %v", err)
 			}
@@ -105,7 +117,7 @@ func TestEIP2780Intrinsic(t *testing.T) {
 // (intrinsic + top-level + execution) recorded in the block gas pool.
 func TestEIP2780Gas(t *testing.T) {
 	const (
-		cold     = params.ColdAccountAccess2780
+		cold     = params.ColdAccountAccessAmsterdam
 		base     = params.TxBaseCost2780
 		valueCst = params.TxValueCost2780 + params.TransferLogCost2780
 	)
@@ -154,9 +166,9 @@ func TestEIP2780Gas(t *testing.T) {
 		// case 8: ETH transfer creating a new account.
 		{"value/new-account", callTx(0, freshEOA, 1, 300_000, nil), base + cold + valueCst, newAccountState},
 		// case 9: contract-creation transaction, value = 0.
-		{"create/zero-value", createTx(0, 300_000, nil), base + params.CreateAccess2780, newAccountState},
+		{"create/zero-value", createTx(0, 300_000, nil), base + params.CreateAccessAmsterdam, newAccountState},
 		// case 10: contract-creation transaction, value > 0.
-		{"create/value", valueCreateTx(1), base + params.CreateAccess2780 + params.TransferLogCost2780, newAccountState},
+		{"create/value", valueCreateTx(1), base + params.CreateAccessAmsterdam + params.TransferLogCost2780, newAccountState},
 	}
 	for _, tc := range cases {
 		t.Run(tc.name, func(t *testing.T) {
@@ -190,6 +202,180 @@ func TestEIP2780NewAccountFunded(t *testing.T) {
 	}
 }
 
+// callTxAL builds a signed dynamic-fee call carrying an access list.
+func callTxAL(nonce uint64, to common.Address, value int64, gas uint64, al types.AccessList) *types.Transaction {
+	return types.MustSignNewTx(senderKey, signer8037, &types.DynamicFeeTx{
+		ChainID: cfg8037.ChainID, Nonce: nonce, To: &to, Value: big.NewInt(value),
+		Gas: gas, GasFeeCap: big.NewInt(0), GasTipCap: big.NewInt(0), AccessList: al,
+	})
+}
+
+// accessListEntryCost is the total intrinsic cost of one address-only access
+// list entry: the EIP-8038 per-address charge plus the EIP-7981 data charge.
+const accessListEntryCost = params.TxAccessListAddressGasAmsterdam +
+	common.AddressLength*params.TxCostFloorPerToken7976*params.TxTokenPerNonZeroByte
+
+// TestEIP2780WarmRecipientStillChargedCold verifies that a recipient warmed by
+// the transaction's access list is still charged the recipient touch at the
+// cold rate: per EIP-2780 that touch is priced unconditionally at the intrinsic
+// phase, so an access-list entry does not discount it. The total is the
+// intrinsic cold recipient charge plus the access-list entry itself, with no
+// separate runtime charge.
+func TestEIP2780WarmRecipientStillChargedCold(t *testing.T) {
+	to := common.HexToAddress("0xe0a0000000000000000000000000000000000009")
+	sdb := mkState(senderAlloc(types.GenesisAlloc{to: {Balance: big.NewInt(1)}}))
+	al := types.AccessList{{Address: to}}
+	res, gp, err := applyMsg(t, sdb, callTxAL(0, to, 0, 100_000, al))
+	if err != nil {
+		t.Fatal(err)
+	}
+	if res.Err != nil {
+		t.Fatalf("execution failed: %v", res.Err)
+	}
+	want := params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam + accessListEntryCost
+	if gp.cumulativeRegular != want {
+		t.Errorf("regular gas = %d, want %d (cold recipient, no access-list discount)", gp.cumulativeRegular, want)
+	}
+}
+
+// TestEIP2780DelegatedWarmTarget verifies that resolving the recipient's
+// delegation is charged at the warm rate when the target was warmed by the
+// access list, rather than the flat cold rate.
+func TestEIP2780DelegatedWarmTarget(t *testing.T) {
+	var (
+		target    = common.HexToAddress("0x7a76000000000000000000000000000000000002") // codeless
+		delegated = common.HexToAddress("0xde1e000000000000000000000000000000000002")
+	)
+	sdb := mkState(senderAlloc(types.GenesisAlloc{
+		delegated: {Code: types.AddressToDelegation(target)},
+	}))
+	al := types.AccessList{{Address: target}}
+	res, gp, err := applyMsg(t, sdb, callTxAL(0, delegated, 0, 100_000, al))
+	if err != nil {
+		t.Fatal(err)
+	}
+	if res.Err != nil {
+		t.Fatalf("execution failed: %v", res.Err)
+	}
+	want := params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam + accessListEntryCost + // recipient cold access (intrinsic)
+		params.WarmAccountAccessAmsterdam // warm delegation-target access (runtime)
+	if gp.cumulativeRegular != want {
+		t.Errorf("regular gas = %d, want %d (warm delegation target)", gp.cumulativeRegular, want)
+	}
+}
+
+// TestEIP2780RecipientColdInIntrinsic exercises the validity boundary created
+// by charging the recipient touch at the cold rate unconditionally in the
+// intrinsic phase: a zero-value call funded one gas below the cold-inclusive
+// intrinsic (TX_BASE_COST + COLD_ACCOUNT_ACCESS) is rejected as intrinsic-gas
+// too low, while funding exactly that amount is valid and included with no
+// further runtime charge.
+func TestEIP2780RecipientColdInIntrinsic(t *testing.T) {
+	to := common.HexToAddress("0xe0a000000000000000000000000000000000000a")
+	intrinsic := params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam // 15,000
+
+	// One gas short of the intrinsic cost: the transaction is invalid.
+	sdb := mkState(senderAlloc(types.GenesisAlloc{to: {Balance: big.NewInt(1)}}))
+	if _, _, err := applyMsg(t, sdb, callTx(0, to, 0, intrinsic-1, nil)); err == nil {
+		t.Fatal("expected intrinsic-gas-too-low error, got nil")
+	}
+
+	// Funded for exactly the intrinsic cost: valid, included, and fully
+	// consumed with no runtime cold surcharge to halt on.
+	sdb = mkState(senderAlloc(types.GenesisAlloc{to: {Balance: big.NewInt(1)}}))
+	res, _, err := applyMsg(t, sdb, callTx(0, to, 0, intrinsic, nil))
+	if err != nil {
+		t.Fatalf("transaction should be valid: %v", err)
+	}
+	if res.Err != nil {
+		t.Fatalf("unexpected execution error: %v", res.Err)
+	}
+	if res.UsedGas != intrinsic {
+		t.Fatalf("used gas = %d, want %d", res.UsedGas, intrinsic)
+	}
+	if sdb.GetNonce(senderAddr) != 1 {
+		t.Fatal("sender nonce not consumed")
+	}
+}
+
+// TestEIP2780RuntimeOOGRevertsDelegations verifies that running out of gas on
+// a runtime authorization charge halts the (still valid) transaction and
+// reverts all state changes, including the already applied EIP-7702
+// delegations — while the sender's nonce increment persists.
+func TestEIP2780RuntimeOOGRevertsDelegations(t *testing.T) {
+	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
+	sdb := mkState(senderAlloc(nil))
+	// Gas covers the intrinsic cost (TX_BASE_COST + the cold-inclusive
+	// per-authorization base for a self-call) but not the runtime authorization
+	// charges (ACCOUNT_WRITE + account + indicator bytes).
+	tx := types.MustSignNewTx(senderKey, signer8037, &types.SetCodeTx{
+		ChainID: uint256.MustFromBig(cfg8037.ChainID), Nonce: 0, To: senderAddr,
+		Value: new(uint256.Int), Gas: 30_000, GasFeeCap: new(uint256.Int),
+		GasTipCap: new(uint256.Int), AuthList: []types.SetCodeAuthorization{auth},
+	})
+	res, _, err := applyMsg(t, sdb, tx)
+	if err != nil {
+		t.Fatalf("transaction should remain valid: %v", err)
+	}
+	if res.Err != vm.ErrOutOfGas {
+		t.Fatalf("expected out of gas, got %v", res.Err)
+	}
+	if res.UsedGas != 30_000 {
+		t.Fatalf("used gas = %d, want all 30000 burnt", res.UsedGas)
+	}
+	if code := sdb.GetCode(authority); len(code) != 0 {
+		t.Fatalf("delegation persisted despite runtime OOG: %x", code)
+	}
+	if sdb.GetNonce(authority) != 0 {
+		t.Fatal("authority nonce persisted despite runtime OOG")
+	}
+	if sdb.GetNonce(senderAddr) != 1 {
+		t.Fatal("sender nonce not consumed")
+	}
+}
+
+// TestEIP2780SelfTransferDelegated verifies that a self-transfer incurs no
+// recipient touch or value charges (the account is warm and existent as the
+// sender), while resolving the sender's own delegation is still paid for.
+func TestEIP2780SelfTransferDelegated(t *testing.T) {
+	target := common.HexToAddress("0x7a76000000000000000000000000000000000003") // codeless
+	sdb := mkState(types.GenesisAlloc{
+		senderAddr: {Balance: big.NewInt(1e18), Code: types.AddressToDelegation(target)},
+	})
+	res, gp, err := applyMsg(t, sdb, callTx(0, senderAddr, 1, 100_000, nil))
+	if err != nil {
+		t.Fatal(err)
+	}
+	if res.Err != nil {
+		t.Fatalf("execution failed: %v", res.Err)
+	}
+	want := params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam // base + cold delegation target
+	if gp.cumulativeRegular != want {
+		t.Errorf("regular gas = %d, want %d (base + delegation resolution)", gp.cumulativeRegular, want)
+	}
+}
+
+// TestEIP2780CreateInsufficientStateGas verifies that a contract-creation
+// transaction funded for its intrinsic gas but not the runtime new-account
+// state charge is included, halts out of gas and consumes the nonce.
+func TestEIP2780CreateInsufficientStateGas(t *testing.T) {
+	sdb := mkState(senderAlloc(nil))
+	intrinsic := params.TxBaseCost2780 + params.CreateAccessAmsterdam // 23,000
+	res, _, err := applyMsg(t, sdb, createTx(0, intrinsic, nil))
+	if err != nil {
+		t.Fatalf("transaction should remain valid: %v", err)
+	}
+	if res.Err != vm.ErrOutOfGas {
+		t.Fatalf("expected out of gas, got %v", res.Err)
+	}
+	if res.UsedGas != intrinsic {
+		t.Fatalf("used gas = %d, want %d", res.UsedGas, intrinsic)
+	}
+	if sdb.GetNonce(senderAddr) != 1 {
+		t.Fatal("sender nonce not consumed")
+	}
+}
+
 // TestEIP2780InsufficientGasForCallCharge verifies that a value transfer
 // creating a new account, whose gas limit only covers the 21,000 intrinsic base
 // and not the additional new-account state gas charged before the call executes,
@@ -212,3 +398,243 @@ func TestEIP2780InsufficientGasForCallCharge(t *testing.T) {
 		t.Fatal("recipient should not be created when the call charge cannot be paid")
 	}
 }
+
+// TestEIP2780HaltKeepsAuthStateGas verifies that when the top-most frame halts
+// exceptionally, the EIP-7702 delegations applied before the frame was persist.
+func TestEIP2780HaltKeepsAuthStateGas(t *testing.T) {
+	halting := common.HexToAddress("0xbad0000000000000000000000000000000000001")
+	sdb := mkState(senderAlloc(types.GenesisAlloc{
+		halting: {Code: []byte{0xfe}}, // INVALID
+	}))
+	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
+
+	// A gas limit above MaxTxGas so the state reservoir covers the runtime
+	// authorization state charges (218,790) without spilling into regular gas.
+	gasLimit := params.MaxTxGas + 300_000
+	tx := types.MustSignNewTx(senderKey, signer8037, &types.SetCodeTx{
+		ChainID: uint256.MustFromBig(cfg8037.ChainID), Nonce: 0, To: halting,
+		Value: new(uint256.Int), Gas: gasLimit, GasFeeCap: new(uint256.Int),
+		GasTipCap: new(uint256.Int), AuthList: []types.SetCodeAuthorization{auth},
+	})
+	res, gp, err := applyMsg(t, sdb, tx)
+	if err != nil {
+		t.Fatalf("transaction should remain valid: %v", err)
+	}
+	if res.Err == nil {
+		t.Fatal("expected the frame to halt")
+	}
+	if code := sdb.GetCode(authority); len(code) == 0 {
+		t.Fatal("delegation should persist through an in-frame halt")
+	}
+	// The regular dimension is burned in full by the halt; the state dimension
+	// keeps the delegation's durable growth: a new account leaf plus the
+	// 23-byte indicator.
+	if gp.cumulativeRegular != params.MaxTxGas {
+		t.Errorf("regular gas = %d, want %d", gp.cumulativeRegular, params.MaxTxGas)
+	}
+	if gp.cumulativeState != authWorstState {
+		t.Errorf("state gas = %d, want %d (delegation state growth persisted)", gp.cumulativeState, authWorstState)
+	}
+	if want := params.MaxTxGas + authWorstState; res.UsedGas != want {
+		t.Errorf("used gas = %d, want %d", res.UsedGas, want)
+	}
+}
+
+// TestEIP2780AuthorityAccountWrite pins the first-write ACCOUNT_WRITE rule for
+// authorities: the surcharge applies to the first paid write to the account
+// within the transaction, regardless of whether the account exists, and is
+// skipped when the write is already paid for: by TX_BASE_COST for the sender,
+// by TX_VALUE_COST for the recipient of a value-bearing transaction, or by a
+// preceding valid authorization.
+func TestEIP2780AuthorityAccountWrite(t *testing.T) {
+	const (
+		base     = params.TxBaseCost2780
+		cold     = params.ColdAccountAccessAmsterdam
+		aw       = params.AccountWriteAmsterdam
+		perAuth  = params.RegularPerAuthBaseCost
+		valueCst = params.TxValueCost2780 + params.TransferLogCost2780
+	)
+	existingEOA := common.HexToAddress("0xe0a0000000000000000000000000000000000002")
+
+	auth0, authority := signAuth(t, authKeyA, delegate8037, 0)
+	auth1, _ := signAuth(t, authKeyA, delegate8037, 1)
+	authBadNonce, _ := signAuth(t, authKeyA, delegate8037, 5)
+
+	// Self-sponsored authorization: the sender's nonce is bumped before the
+	// authorization list is processed, hence nonce 1.
+	senderAuth, err := types.SignSetCode(senderKey, types.SetCodeAuthorization{
+		ChainID: *uint256.MustFromBig(cfg8037.ChainID), Address: delegate8037, Nonce: 1,
+	})
+	if err != nil {
+		t.Fatal(err)
+	}
+	// tx builds a SetCode transaction with an explicit value.
+	tx := func(to common.Address, value uint64, auths ...types.SetCodeAuthorization) *types.Transaction {
+		return types.MustSignNewTx(senderKey, signer8037, &types.SetCodeTx{
+			ChainID: uint256.MustFromBig(cfg8037.ChainID), Nonce: 0, To: to,
+			Value: uint256.NewInt(value), Gas: 1_000_000,
+			GasFeeCap: new(uint256.Int), GasTipCap: new(uint256.Int), AuthList: auths,
+		})
+	}
+	fundedAuthority := types.GenesisAlloc{authority: {Balance: big.NewInt(1)}}
+
+	cases := []struct {
+		name                   string
+		alloc                  types.GenesisAlloc
+		tx                     *types.Transaction
+		wantRegular, wantState uint64
+	}{
+		{
+			// Materializing a fresh authority pays the first-write surcharge
+			// alongside the new-account state gas and the indicator bytes.
+			name:        "fresh authority",
+			tx:          tx(existingEOA, 0, auth0),
+			wantRegular: base + cold + perAuth + aw,
+			wantState:   authWorstState,
+		},
+		{
+			// An existing authority still pays the surcharge: the nonce and
+			// indicator stores are the first write to the account within the
+			// transaction.
+			name:        "existing authority",
+			alloc:       fundedAuthority,
+			tx:          tx(existingEOA, 0, auth0),
+			wantRegular: base + cold + perAuth + aw,
+			wantState:   authBaseState,
+		},
+		{
+			// Self-sponsored: the sender's account write is prepaid by
+			// TX_BASE_COST, no surcharge.
+			name:        "authority is sender",
+			tx:          tx(existingEOA, 0, senderAuth),
+			wantRegular: base + cold + perAuth,
+			wantState:   authBaseState,
+		},
+		{
+			// authority == tx.to with zero value: no TX_VALUE_COST was paid,
+			// so the authorization write is the first paid write and the
+			// surcharge applies. The recipient becomes delegated, adding a
+			// cold delegation-target access at runtime.
+			name:        "authority is recipient, zero value",
+			alloc:       fundedAuthority,
+			tx:          tx(authority, 0, auth0),
+			wantRegular: base + cold + perAuth + aw + cold,
+			wantState:   authBaseState,
+		},
+		{
+			// authority == tx.to with value: TX_VALUE_COST prepaid the
+			// recipient write, so no surcharge is due.
+			name:        "authority is recipient, value",
+			alloc:       fundedAuthority,
+			tx:          tx(authority, 1, auth0),
+			wantRegular: base + cold + valueCst + perAuth + cold,
+			wantState:   authBaseState,
+		},
+		{
+			// Fresh authority == tx.to with value: the authorization pays the
+			// new-account state gas, and the recipient charge then sees an
+			// existing account, so the leaf is not paid for twice.
+			name:        "authority is fresh recipient, value",
+			tx:          tx(authority, 1, auth0),
+			wantRegular: base + cold + valueCst + perAuth + cold,
+			wantState:   authWorstState,
+		},
+		{
+			// The same authority twice: only the first valid authorization
+			// carries the surcharge, the account creation and the indicator.
+			name:        "same authority twice",
+			tx:          tx(existingEOA, 0, auth0, auth1),
+			wantRegular: base + cold + 2*perAuth + aw,
+			wantState:   authWorstState,
+		},
+		{
+			// An invalid authorization performs no write and does not count
+			// as the first write; the following valid one pays in full. The
+			// per-auth intrinsic base is still paid for the invalid tuple.
+			name:        "invalid then valid",
+			tx:          tx(existingEOA, 0, authBadNonce, auth0),
+			wantRegular: base + cold + 2*perAuth + aw,
+			wantState:   authWorstState,
+		},
+	}
+	for _, tc := range cases {
+		t.Run(tc.name, func(t *testing.T) {
+			alloc := types.GenesisAlloc{existingEOA: {Balance: big.NewInt(1)}}
+			for addr, acc := range tc.alloc {
+				alloc[addr] = acc
+			}
+			res, gp, err := applyMsg(t, mkState(senderAlloc(alloc)), tc.tx)
+			if err != nil {
+				t.Fatalf("consensus error: %v", err)
+			}
+			if res.Err != nil {
+				t.Fatalf("execution failed: %v", res.Err)
+			}
+			if gp.cumulativeRegular != tc.wantRegular {
+				t.Errorf("regular gas = %d, want %d", gp.cumulativeRegular, tc.wantRegular)
+			}
+			if gp.cumulativeState != tc.wantState {
+				t.Errorf("state gas = %d, want %d", gp.cumulativeState, tc.wantState)
+			}
+		})
+	}
+}
+
+// TestEIP2780DelegationTargetPrewarmed pins the warm rate for delegation
+// targets that are already in accessed_addresses when the recipient is
+// loaded.
+func TestEIP2780DelegationTargetPrewarmed(t *testing.T) {
+	const (
+		base    = params.TxBaseCost2780
+		cold    = params.ColdAccountAccessAmsterdam
+		warm    = params.WarmAccountAccessAmsterdam
+		aw      = params.AccountWriteAmsterdam
+		perAuth = params.RegularPerAuthBaseCost
+	)
+	delegatedAcct := common.HexToAddress("0xde1e000000000000000000000000000000000002")
+
+	t.Run("target is sender", func(t *testing.T) {
+		sdb := mkState(senderAlloc(types.GenesisAlloc{
+			delegatedAcct: {Code: types.AddressToDelegation(senderAddr)},
+		}))
+		res, gp, err := applyMsg(t, sdb, callTx(0, delegatedAcct, 0, 100_000, nil))
+		if err != nil {
+			t.Fatalf("consensus error: %v", err)
+		}
+		if res.Err != nil {
+			t.Fatalf("execution failed: %v", res.Err)
+		}
+		if want := base + cold + warm; gp.cumulativeRegular != want {
+			t.Errorf("regular gas = %d, want %d (warm delegation target)", gp.cumulativeRegular, want)
+		}
+		if gp.cumulativeState != 0 {
+			t.Errorf("state gas = %d, want 0", gp.cumulativeState)
+		}
+	})
+
+	t.Run("target warmed by authorization", func(t *testing.T) {
+		// A clearing authorization from a fresh authority: it creates the
+		// authority account (nonce bump) and warms it, without installing an
+		// indicator.
+		//
+		// The recipient's pre-existing delegation then resolves to
+		// the freshly warmed, codeless authority at the warm rate.
+		authClear, authority := signAuth(t, authKeyA, common.Address{}, 0)
+		sdb := mkState(senderAlloc(types.GenesisAlloc{
+			delegatedAcct: {Code: types.AddressToDelegation(authority)},
+		}))
+		res, gp, err := applyMsg(t, sdb, setCodeTx(0, delegatedAcct, []types.SetCodeAuthorization{authClear}))
+		if err != nil {
+			t.Fatalf("consensus error: %v", err)
+		}
+		if res.Err != nil {
+			t.Fatalf("execution failed: %v", res.Err)
+		}
+		if want := base + cold + perAuth + aw + warm; gp.cumulativeRegular != want {
+			t.Errorf("regular gas = %d, want %d (auth-warmed delegation target)", gp.cumulativeRegular, want)
+		}
+		if gp.cumulativeState != newAccountState {
+			t.Errorf("state gas = %d, want %d (authority account created)", gp.cumulativeState, newAccountState)
+		}
+	})
+}
diff --git a/core/eip8037_test.go b/core/eip8037_test.go
index 6d506cba96..d4956ed138 100644
--- a/core/eip8037_test.go
+++ b/core/eip8037_test.go
@@ -189,19 +189,24 @@ var (
 
 // ===================== Top-level create transaction ======================
 
-// A creation tx's intrinsic gas pre-charges one account creation as state gas.
-func TestCreateTxIntrinsicChargesAccountUnconditionally(t *testing.T) {
+// A creation tx's intrinsic gas is state-independent: the new-account state
+// charge depends on whether the deployment target exists and is charged at
+// runtime (EIP-2780), not intrinsically.
+func TestCreateTxIntrinsicNoStateGas(t *testing.T) {
 	cost, err := IntrinsicGas(nil, nil, nil, common.Address{}, nil, nil, rules8037, params.CostPerStateByte)
 	if err != nil {
 		t.Fatal(err)
 	}
-	if cost.StateGas != newAccountState {
-		t.Fatalf("intrinsic state gas = %d, want %d", cost.StateGas, newAccountState)
+	if cost.StateGas != 0 {
+		t.Fatalf("intrinsic state gas = %d, want 0", cost.StateGas)
+	}
+	if want := params.TxBaseCost2780 + params.CreateAccessAmsterdam; cost.RegularGas != want {
+		t.Fatalf("intrinsic regular gas = %d, want %d", cost.RegularGas, want)
 	}
 }
 
-// Creating onto a pre-existing (balance-only) address refills the account
-// portion; only the code deposit is charged as state gas.
+// Creating onto a pre-existing (balance-only) address incurs no new-account
+// runtime charge; only the code deposit is charged as state gas.
 func TestCreateTxPreexistingDestRefill(t *testing.T) {
 	derived := crypto.CreateAddress(senderAddr, 0)
 	sdb := mkState(senderAlloc(types.GenesisAlloc{derived: {Balance: big.NewInt(1)}}))
@@ -214,7 +219,8 @@ func TestCreateTxPreexistingDestRefill(t *testing.T) {
 	}
 }
 
-// A creation tx that reverts refills the account-creation charge.
+// A creation tx that reverts refills the account-creation charge applied at
+// runtime.
 func TestCreateTxRevertRefill(t *testing.T) {
 	sdb := mkState(senderAlloc(nil))
 	res, gp, err := applyMsg(t, sdb, createTx(0, 1_000_000, revertI))
@@ -229,7 +235,8 @@ func TestCreateTxRevertRefill(t *testing.T) {
 	}
 }
 
-// An address collision burns gas_left while refilling the account charge.
+// An address collision burns gas_left. The colliding target exists, so no
+// new-account state gas is charged at runtime in the first place.
 func TestCreateTxCollisionConsumesGasLeft(t *testing.T) {
 	const gas = 1_000_000
 	derived := crypto.CreateAddress(senderAddr, 0)
@@ -242,12 +249,11 @@ func TestCreateTxCollisionConsumesGasLeft(t *testing.T) {
 		t.Fatal("expected collision failure")
 	}
 	if gp.cumulativeState != 0 {
-		t.Fatalf("state gas = %d, want 0 (refilled)", gp.cumulativeState)
+		t.Fatalf("state gas = %d, want 0 (never charged)", gp.cumulativeState)
 	}
-	// All forwarded gas_left is burned; only the refilled account charge (which
-	// had spilled into regular) returns to gas_left. So regular gas consumed is
-	// exactly tx.gas - newAccountState, with no other refund.
-	if want := uint64(gas) - newAccountState; gp.cumulativeRegular != want {
+	// All forwarded gas_left is burned: the whole gas limit is consumed as
+	// regular gas.
+	if want := uint64(gas); gp.cumulativeRegular != want {
 		t.Fatalf("regular gas = %d, want %d", gp.cumulativeRegular, want)
 	}
 }
@@ -472,18 +478,26 @@ const authKeyA = "02020202020202020202020202020202020202020202020202020020202020
 
 var delegate8037 = common.HexToAddress("0xde1e8a7e")
 
-// Intrinsic gas pre-charges the worst-case (account + indicator) per auth.
-func TestAuthIntrinsicWorstCase(t *testing.T) {
+// Intrinsic gas charges only the state-independent per-authorization base;
+// the state-dependent charges are applied at runtime (EIP-2780).
+func TestAuthIntrinsicBaseOnly(t *testing.T) {
 	cost, err := IntrinsicGas(nil, nil, []types.SetCodeAuthorization{{}}, common.Address{}, &delegate8037, nil, rules8037, params.CostPerStateByte)
 	if err != nil {
 		t.Fatal(err)
 	}
-	if cost.StateGas != authWorstState {
-		t.Fatalf("intrinsic state gas = %d, want %d", cost.StateGas, authWorstState)
+	if cost.StateGas != 0 {
+		t.Fatalf("intrinsic state gas = %d, want 0", cost.StateGas)
+	}
+	// The recipient touch and the per-authorization authority access (priced
+	// into RegularPerAuthBaseCost) are both charged at the cold rate
+	// unconditionally at the intrinsic phase (EIP-2780).
+	want := params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam + params.RegularPerAuthBaseCost
+	if cost.RegularGas != want {
+		t.Fatalf("intrinsic regular gas = %d, want %d", cost.RegularGas, want)
 	}
 }
 
-// An invalid authorization refills its entire intrinsic state-gas charge.
+// An invalid authorization incurs no runtime state-gas charge.
 func TestAuthInvalidRefillFull(t *testing.T) {
 	k, _ := crypto.HexToECDSA(authKeyA)
 	bad, _ := types.SignSetCode(k, types.SetCodeAuthorization{
@@ -499,7 +513,8 @@ func TestAuthInvalidRefillFull(t *testing.T) {
 	}
 }
 
-// A pre-existing authority refills the account portion (indicator stands).
+// A pre-existing authority is not charged for an account leaf; only the
+// net-new indicator bytes are charged at runtime.
 func TestAuthAccountExistsRefill(t *testing.T) {
 	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
 	sdb := mkState(senderAlloc(types.GenesisAlloc{authority: {Balance: big.NewInt(1)}}))
@@ -508,12 +523,12 @@ func TestAuthAccountExistsRefill(t *testing.T) {
 		t.Fatal(err)
 	}
 	if gp.cumulativeState != authBaseState {
-		t.Fatalf("state gas = %d, want %d (account refilled)", gp.cumulativeState, authBaseState)
+		t.Fatalf("state gas = %d, want %d (indicator only)", gp.cumulativeState, authBaseState)
 	}
 }
 
-// Setting a delegation on an already-delegated authority refills the indicator
-// portion (and the account portion, since the authority already exists).
+// Setting a delegation on an already-delegated authority writes no net-new
+// bytes (and no account leaf, since the authority exists): no state charge.
 func TestAuthSetOnDelegatedRefillBase(t *testing.T) {
 	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
 	pre := types.AddressToDelegation(common.HexToAddress("0xabcd"))
@@ -523,11 +538,12 @@ func TestAuthSetOnDelegatedRefillBase(t *testing.T) {
 		t.Fatal(err)
 	}
 	if gp.cumulativeState != 0 {
-		t.Fatalf("state gas = %d, want 0 (account+indicator refilled)", gp.cumulativeState)
+		t.Fatalf("state gas = %d, want 0 (nothing net-new)", gp.cumulativeState)
 	}
 }
 
-// A net-new delegation on a fresh authority keeps the full worst-case charge.
+// A net-new delegation on a fresh authority is charged the account leaf plus
+// the indicator bytes at runtime.
 func TestAuthSetNetNewNoRefill(t *testing.T) {
 	auth, _ := signAuth(t, authKeyA, delegate8037, 0)
 	sdb := mkState(senderAlloc(nil))
@@ -536,11 +552,12 @@ func TestAuthSetNetNewNoRefill(t *testing.T) {
 		t.Fatal(err)
 	}
 	if gp.cumulativeState != authWorstState {
-		t.Fatalf("state gas = %d, want %d (no refill)", gp.cumulativeState, authWorstState)
+		t.Fatalf("state gas = %d, want %d (leaf + indicator)", gp.cumulativeState, authWorstState)
 	}
 }
 
-// Clearing a delegation writes no indicator, so the indicator portion refills.
+// Clearing a delegation writes no indicator, so only the (new) account leaf is
+// charged at runtime.
 func TestAuthClearRefillBase(t *testing.T) {
 	auth, _ := signAuth(t, authKeyA, common.Address{}, 0) // clear (address ZERO)
 	sdb := mkState(senderAlloc(nil))
@@ -549,12 +566,12 @@ func TestAuthClearRefillBase(t *testing.T) {
 		t.Fatal(err)
 	}
 	if want := newAccountState; gp.cumulativeState != want {
-		t.Fatalf("state gas = %d, want %d (indicator refilled)", gp.cumulativeState, want)
+		t.Fatalf("state gas = %d, want %d (account leaf only)", gp.cumulativeState, want)
 	}
 }
 
 // 0->a->0 in one tx: the indicator created by an earlier auth and cleared by a
-// later one writes zero net bytes, so both indicator charges refill.
+// later one writes zero net bytes; the earlier indicator charge is refilled.
 func TestAuthClearSameTxDoubleRefill(t *testing.T) {
 	set, authority := signAuth(t, authKeyA, delegate8037, 0)
 	clr, _ := signAuth(t, authKeyA, common.Address{}, 1)
diff --git a/core/eip8038_test.go b/core/eip8038_test.go
index d8977c6dd2..df7d472c22 100644
--- a/core/eip8038_test.go
+++ b/core/eip8038_test.go
@@ -14,14 +14,6 @@
 // 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/>.
 
-// EIP-8038 authorization accounting tests. The per-authorization intrinsic gas
-// pre-charges ACCOUNT_WRITE (regular) on top of REGULAR_PER_AUTH_BASE_COST.
-// applyAuthorization refunds that ACCOUNT_WRITE to the refund counter in exactly
-// the cases where no new account leaf is written: an invalid authorization, or
-// an authority whose account already exists. These white-box tests invoke
-// applyAuthorization directly and read the raw refund counter, so they observe
-// the refund before the EIP-3529 cap is applied.
-
 package core
 
 import (
@@ -37,43 +29,71 @@ import (
 	"github.com/holiman/uint256"
 )
 
-// newAuthTestTransition builds a minimal stateTransition with a state reservoir,
-// suitable for calling applyAuthorization directly.
+// newAuthTestTransition builds a minimal stateTransition with a runtime gas
+// budget, suitable for calling applyAuthorization directly.
 func newAuthTestTransition(sdb *state.StateDB) *stateTransition {
 	st := newStateTransition(amsterdamCoreEVM(sdb), &Message{}, NewGasPool(30_000_000))
-	st.gasRemaining = vm.NewGasBudget(0, 1_000_000) // reservoir for state-gas refills
+	st.gasRemaining = vm.NewGasBudget(1_000_000, 1_000_000)
 	return st
 }
 
-// A net-new delegation on a fresh authority writes a new account leaf, so the
-// intrinsic ACCOUNT_WRITE stands (no refund).
-func TestAuthAccountWriteNetNewNoRefund(t *testing.T) {
+// A net-new delegation on a fresh, cold authority is charged ACCOUNT_WRITE in
+// regular gas (the authority's cold access is paid unconditionally at the
+// intrinsic phase, not here), plus the account leaf and the indicator bytes in
+// state gas.
+func TestAuthRuntimeChargeNetNew(t *testing.T) {
 	auth, _ := signAuth(t, authKeyA, delegate8037, 0)
 	st := newAuthTestTransition(mkState(senderAlloc(nil)))
 	if err := st.applyAuthorization(rules8037, &auth, map[common.Address]bool{}); err != nil {
 		t.Fatal(err)
 	}
-	if got := st.state.GetRefund(); got != 0 {
-		t.Fatalf("refund = %d, want 0 (net-new account write)", got)
+	if want := params.AccountWriteAmsterdam; st.gasRemaining.UsedRegularGas != want {
+		t.Fatalf("regular charged = %d, want %d", st.gasRemaining.UsedRegularGas, want)
+	}
+	if want := int64(authWorstState); st.gasRemaining.UsedStateGas != want {
+		t.Fatalf("state charged = %d, want %d", st.gasRemaining.UsedStateGas, want)
 	}
 }
 
-// A pre-existing authority writes no new account leaf, so the intrinsic
-// ACCOUNT_WRITE is refunded.
-func TestAuthAccountWriteExistsRefund(t *testing.T) {
+// A pre-existing authority writes no new account leaf, but its first write in
+// the transaction still carries ACCOUNT_WRITE; the authority's cold access is
+// paid at the intrinsic phase, so only the net-new indicator bytes are charged
+// as state gas here.
+func TestAuthRuntimeChargeExistingAccount(t *testing.T) {
 	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
 	st := newAuthTestTransition(mkState(senderAlloc(types.GenesisAlloc{authority: {Balance: big.NewInt(1)}})))
 	if err := st.applyAuthorization(rules8037, &auth, map[common.Address]bool{}); err != nil {
 		t.Fatal(err)
 	}
-	if got := st.state.GetRefund(); got != params.AccountWriteAmsterdam {
-		t.Fatalf("refund = %d, want %d (account already exists)", got, params.AccountWriteAmsterdam)
+	if want := params.AccountWriteAmsterdam; st.gasRemaining.UsedRegularGas != want {
+		t.Fatalf("regular charged = %d, want %d", st.gasRemaining.UsedRegularGas, want)
+	}
+	if want := int64(authBaseState); st.gasRemaining.UsedStateGas != want {
+		t.Fatalf("state charged = %d, want %d", st.gasRemaining.UsedStateGas, want)
 	}
 }
 
-// An invalid authorization is skipped without writing any account leaf, so its
-// intrinsic ACCOUNT_WRITE is refunded.
-func TestAuthAccountWriteInvalidRefund(t *testing.T) {
+// No cold surcharge is ever charged at runtime — the authority access is priced
+// at the intrinsic phase — so an authority already warmed by the access list or
+// an earlier authorization pays only the first-write surcharge, as it would
+// whether warm or cold.
+func TestAuthRuntimeChargeWarmAuthority(t *testing.T) {
+	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
+	st := newAuthTestTransition(mkState(senderAlloc(types.GenesisAlloc{authority: {Balance: big.NewInt(1)}})))
+	st.state.AddAddressToAccessList(authority)
+	if err := st.applyAuthorization(rules8037, &auth, map[common.Address]bool{}); err != nil {
+		t.Fatal(err)
+	}
+	if want := params.AccountWriteAmsterdam; st.gasRemaining.UsedRegularGas != want {
+		t.Fatalf("regular charged = %d, want %d (warm authority)", st.gasRemaining.UsedRegularGas, want)
+	}
+	if want := int64(authBaseState); st.gasRemaining.UsedStateGas != want {
+		t.Fatalf("state charged = %d, want %d", st.gasRemaining.UsedStateGas, want)
+	}
+}
+
+// An invalid authorization is skipped without any runtime charge.
+func TestAuthRuntimeInvalidNoCharge(t *testing.T) {
 	k, _ := crypto.HexToECDSA(authKeyA)
 	bad, _ := types.SignSetCode(k, types.SetCodeAuthorization{
 		ChainID: *uint256.NewInt(999), Address: delegate8037, Nonce: 0, // wrong chain id
@@ -82,15 +102,16 @@ func TestAuthAccountWriteInvalidRefund(t *testing.T) {
 	if err := st.applyAuthorization(rules8037, &bad, map[common.Address]bool{}); err == nil {
 		t.Fatal("expected invalid-authorization error")
 	}
-	if got := st.state.GetRefund(); got != params.AccountWriteAmsterdam {
-		t.Fatalf("refund = %d, want %d (invalid authorization)", got, params.AccountWriteAmsterdam)
+	if st.gasRemaining.UsedRegularGas != 0 || st.gasRemaining.UsedStateGas != 0 {
+		t.Fatalf("charged = <%d,%d>, want <0,0> (invalid authorization)",
+			st.gasRemaining.UsedRegularGas, st.gasRemaining.UsedStateGas)
 	}
 }
 
-// The same authority across two authorizations writes its account leaf only
-// once: the first auth pays ACCOUNT_WRITE, the second (which now sees the
-// account as existing) is refunded.
-func TestAuthAccountWriteDuplicateOnce(t *testing.T) {
+// The same authority across two authorizations is charged once: the first auth
+// warms the authority, materializes the account and installs the indicator, so
+// the second incurs no further charge.
+func TestAuthRuntimeDuplicateAuthorityOnce(t *testing.T) {
 	a0, _ := signAuth(t, authKeyA, delegate8037, 0)
 	a1, _ := signAuth(t, authKeyA, delegate8037, 1)
 	st := newAuthTestTransition(mkState(senderAlloc(nil)))
@@ -98,13 +119,27 @@ func TestAuthAccountWriteDuplicateOnce(t *testing.T) {
 	if err := st.applyAuthorization(rules8037, &a0, delegates); err != nil {
 		t.Fatal(err)
 	}
-	if got := st.state.GetRefund(); got != 0 {
-		t.Fatalf("refund after first auth = %d, want 0", got)
-	}
 	if err := st.applyAuthorization(rules8037, &a1, delegates); err != nil {
 		t.Fatal(err)
 	}
-	if got := st.state.GetRefund(); got != params.AccountWriteAmsterdam {
-		t.Fatalf("refund after duplicate auth = %d, want %d", got, params.AccountWriteAmsterdam)
+	if want := params.AccountWriteAmsterdam; st.gasRemaining.UsedRegularGas != want {
+		t.Fatalf("regular charged = %d, want %d (once)", st.gasRemaining.UsedRegularGas, want)
+	}
+	if want := int64(authWorstState); st.gasRemaining.UsedStateGas != want {
+		t.Fatalf("state charged = %d, want %d (once)", st.gasRemaining.UsedStateGas, want)
+	}
+}
+
+// A budget that cannot cover the runtime charge aborts authorization
+// processing with ErrOutOfGasRuntime, without mutating the authority.
+func TestAuthRuntimeOutOfGas(t *testing.T) {
+	auth, authority := signAuth(t, authKeyA, delegate8037, 0)
+	st := newAuthTestTransition(mkState(senderAlloc(nil)))
+	st.gasRemaining = vm.NewGasBudget(10_000, 0) // covers neither leaf nor indicator
+	if err := st.applyAuthorization(rules8037, &auth, map[common.Address]bool{}); err != ErrOutOfGasRuntime {
+		t.Fatalf("err = %v, want ErrOutOfGasRuntime", err)
+	}
+	if st.state.GetNonce(authority) != 0 || len(st.state.GetCode(authority)) != 0 {
+		t.Fatal("authority mutated despite out-of-gas runtime charge")
 	}
 }
diff --git a/core/error.go b/core/error.go
index 26b007f9d9..446ae4757a 100644
--- a/core/error.go
+++ b/core/error.go
@@ -137,4 +137,9 @@ var (
 	ErrAuthorizationInvalidSignature   = errors.New("EIP-7702 authorization has invalid signature")
 	ErrAuthorizationDestinationHasCode = errors.New("EIP-7702 authorization destination is a contract")
 	ErrAuthorizationNonceMismatch      = errors.New("EIP-7702 authorization nonce does not match current account nonce")
+
+	// ErrOutOfGasRuntime is returned when the transaction's gas budget cannot
+	// cover an EIP-2780 runtime charge. The transaction remains valid: the top
+	// frame halts out of gas and its state changes are reverted.
+	ErrOutOfGasRuntime = errors.New("out of gas covering EIP-2780 runtime charge")
 )
diff --git a/core/state_transition.go b/core/state_transition.go
index 4967675164..884d33e6b1 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -26,6 +26,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/vm"
+	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/crypto/kzg4844"
 	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
@@ -75,10 +76,6 @@ func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.Set
 	var gas vm.GasCosts
 	if rules.IsAmsterdam {
 		gas.RegularGas = intrinsicBaseGasEIP2780(from, to, value)
-		if isContractCreation {
-			// New-account creation is charged as state gas (EIP-8037).
-			gas.StateGas = params.AccountCreationSize * costPerStateByte
-		}
 	} else if isContractCreation && rules.IsHomestead {
 		gas.RegularGas = params.TxGasContractCreation
 	} else {
@@ -87,14 +84,13 @@ func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.Set
 	// Add gas for authorizations
 	if authList != nil {
 		if rules.IsAmsterdam {
-			gas.RegularGas += uint64(len(authList)) * (params.AccountWriteAmsterdam + params.RegularPerAuthBaseCost)
-			gas.StateGas += uint64(len(authList)) * (params.AuthorizationCreationSize + params.AccountCreationSize) * costPerStateByte
+			gas.RegularGas += uint64(len(authList)) * params.RegularPerAuthBaseCost
 		} else {
 			gas.RegularGas += uint64(len(authList)) * params.CallNewAccountGas
 		}
 	}
-	dataLen := uint64(len(data))
 	// Bump the required gas by the amount of transactional data
+	dataLen := uint64(len(data))
 	if dataLen > 0 {
 		// Zero and non-zero bytes are priced differently
 		z := uint64(bytes.Count(data, []byte{0}))
@@ -123,6 +119,7 @@ func IntrinsicGas(data []byte, accessList types.AccessList, authList []types.Set
 			gas.RegularGas += lenWords * params.InitCodeWordGas
 		}
 	}
+	// Add the gas for accessList
 	if accessList != nil {
 		addresses := uint64(len(accessList))
 		storageKeys := uint64(accessList.StorageKeys())
@@ -170,17 +167,21 @@ func intrinsicBaseGasEIP2780(from common.Address, to *common.Address, value *uin
 		isSelfTransfer     = to != nil && *to == from
 		hasValue           = value != nil && !value.IsZero()
 	)
-	// tx.sender: signature recovery plus the sender account access and write.
+	// tx.sender: signature recovery, the sender account's access and write,
+	// and the inclusion of the transaction in the block (which is transient
+	// and expires with history).
 	gas := params.TxBaseCost2780
 
-	// tx.to charge.
+	// tx.to charge. Per EIP-2780 the recipient touch is charged at the cold
+	// rate unconditionally at the intrinsic phase, independent of the account's
+	// warm/cold state.
 	switch {
 	case isSelfTransfer:
 		// The recipient account is already accessed and written as the sender.
 	case isContractCreation:
-		gas += params.CreateAccess2780
+		gas += params.CreateAccessAmsterdam
 	default:
-		gas += params.ColdAccountAccess2780
+		gas += params.ColdAccountAccessAmsterdam
 	}
 
 	// tx.value charge.
@@ -242,10 +243,12 @@ func FloorDataGas(rules params.Rules, from common.Address, to *common.Address, v
 		tokenCost = params.TxCostFloorPerToken
 	}
 
-	// The floor is anchored to the transaction base cost.
+	// The floor is anchored to the transaction base cost. Under EIP-2780 that
+	// base is the per-resource decomposition (the same one used by the intrinsic
+	// gas), so the floor never undercuts the transaction's own base.
 	floorBase := params.TxGas
 	if rules.IsAmsterdam {
-		floorBase = params.TxBaseCost2780
+		floorBase = intrinsicBaseGasEIP2780(from, to, value)
 	}
 	// Check for overflow
 	if (math.MaxUint64-floorBase)/tokenCost < tokens {
@@ -260,7 +263,6 @@ func toWordSize(size uint64) uint64 {
 	if size > math.MaxUint64-31 {
 		return math.MaxUint64/32 + 1
 	}
-
 	return (size + 31) / 32
 }
 
@@ -537,10 +539,12 @@ func (st *stateTransition) buyGas() error {
 //   - Blob fee-cap not below the current blob base fee (Cancun+).
 //   - EIP-7702 set-code-tx shape: non-nil `To` and non-empty
 //     authorization list.
+//   - EIP-3860 init code size cap on create transactions (Shanghai+,
+//     with the raised Amsterdam cap).
 //
 // The SkipNonceChecks / SkipTransactionChecks / NoBaseFee flags bypass
 // subsets of these checks for simulation paths (eth_call, eth_estimateGas).
-func (st *stateTransition) preCheck() error {
+func (st *stateTransition) preCheck(rules params.Rules) error {
 	// Only check transactions that are not fake
 	msg := st.msg
 	if !msg.SkipNonceChecks {
@@ -557,13 +561,9 @@ func (st *stateTransition) preCheck() error {
 				msg.From.Hex(), stNonce)
 		}
 	}
-	var (
-		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 !isAmsterdam && isOsaka && msg.GasLimit > params.MaxTxGas {
+		if !rules.IsAmsterdam && rules.IsOsaka && msg.GasLimit > params.MaxTxGas {
 			return fmt.Errorf("%w (cap: %d, tx: %d)", ErrGasLimitTooHigh, params.MaxTxGas, msg.GasLimit)
 		}
 		// Make sure the sender is an EOA
@@ -574,7 +574,7 @@ func (st *stateTransition) preCheck() error {
 		}
 	}
 	// Make sure that transaction gasFeeCap is greater than the baseFee (post london)
-	if st.evm.ChainConfig().IsLondon(st.evm.Context.BlockNumber) {
+	if rules.IsLondon {
 		// Skip the checks if gas fields are zero and baseFee was explicitly disabled (eth_call)
 		skipCheck := st.evm.Config.NoBaseFee && msg.GasFeeCap.BitLen() == 0 && msg.GasTipCap.BitLen() == 0
 		if !skipCheck {
@@ -601,7 +601,7 @@ func (st *stateTransition) preCheck() error {
 		if len(msg.BlobHashes) == 0 {
 			return ErrMissingBlobHashes
 		}
-		if isOsaka && len(msg.BlobHashes) > params.BlobTxMaxBlobs {
+		if rules.IsOsaka && len(msg.BlobHashes) > params.BlobTxMaxBlobs {
 			return ErrTooManyBlobs
 		}
 		for i, hash := range msg.BlobHashes {
@@ -611,7 +611,7 @@ func (st *stateTransition) preCheck() error {
 		}
 	}
 	// Check that the user is paying at least the current blob fee
-	if st.evm.ChainConfig().IsCancun(st.evm.Context.BlockNumber, st.evm.Context.Time) {
+	if rules.IsCancun {
 		if st.blobGasUsed() > 0 {
 			// Skip the checks if gas fields are zero and blobBaseFee was explicitly disabled (eth_call)
 			skipCheck := st.evm.Config.NoBaseFee && msg.BlobGasFeeCap.BitLen() == 0
@@ -634,6 +634,12 @@ func (st *stateTransition) preCheck() error {
 			return fmt.Errorf("%w (sender %v)", ErrEmptyAuthList, msg.From)
 		}
 	}
+	// Check whether the init code size has been exceeded (EIP-3860).
+	if msg.To == nil {
+		if err := vm.CheckMaxInitCodeSize(&rules, uint64(len(msg.Data))); err != nil {
+			return err
+		}
+	}
 	return st.buyGas()
 }
 
@@ -649,20 +655,20 @@ func (st *stateTransition) preCheck() error {
 // If a consensus error is encountered, it is returned directly with a
 // nil EVM execution result.
 func (st *stateTransition) execute() (*ExecutionResult, error) {
-	// Validate the message and pre-pay gas.
-	if err := st.preCheck(); err != nil {
-		return nil, err
-	}
-
-	// Charge intrinsic gas (with overflow detection inside IntrinsicGas).
-	// Under Amsterdam the cost is two-dimensional and Charge debits both
-	// regular and state in one step.
 	var (
 		msg              = st.msg
 		rules            = st.evm.ChainConfig().Rules(st.evm.Context.BlockNumber, st.evm.Context.Random != nil, st.evm.Context.Time)
 		contractCreation = msg.To == nil
 		floorDataGas     uint64
 	)
+	// Validate the message and pre-pay gas.
+	if err := st.preCheck(rules); err != nil {
+		return nil, err
+	}
+
+	// Charge intrinsic gas (with overflow detection inside IntrinsicGas).
+	// Under Amsterdam the cost is two-dimensional and Charge debits both
+	// regular and state in one step.
 	cost, err := IntrinsicGas(msg.Data, msg.AccessList, msg.SetCodeAuthorizations, msg.From, msg.To, msg.Value, rules, st.evm.Context.CostPerStateByte)
 	if err != nil {
 		return nil, err
@@ -720,54 +726,13 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 
 	// Execute the top-most frame
 	var (
-		ret    []byte
-		vmerr  error // vm errors do not effect consensus and are therefore not assigned to err
-		result vm.GasBudget
+		ret   []byte
+		vmerr error // vm errors do not effect consensus
 	)
 	if contractCreation {
-		// Check whether the init code size has been exceeded.
-		if err := vm.CheckMaxInitCodeSize(&rules, uint64(len(msg.Data))); err != nil {
-			return nil, err
-		}
-		// Execute the transaction's creation.
-		var creation bool
-		ret, _, result, creation, vmerr = st.evm.Create(msg.From, msg.Data, st.gasRemaining.ForwardAll(), value)
-		st.gasRemaining.Absorb(result)
-
-		// If the contract creation failed, or the destination was pre-existing,
-		// refund the account-creation state gas pre-charged in IntrinsicGas.
-		if rules.IsAmsterdam && !creation {
-			st.gasRemaining.RefundStateToReservoir(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
-		}
+		ret, vmerr = st.executeCreate(rules, value)
 	} else {
-		// Increment the nonce for the next transaction.
-		st.state.SetNonce(msg.From, st.state.GetNonce(msg.From)+1, tracing.NonceChangeEoACall)
-
-		// Apply EIP-7702 authorizations.
-		st.applyAuthorizations(rules, msg.SetCodeAuthorizations)
-
-		// Perform convenience warming of sender's delegation target. Although the
-		// sender is already warmed in Prepare(..), it's possible a delegation to
-		// the account was deployed during this transaction. To handle correctly,
-		// simply wait until the final state of delegations is determined before
-		// performing the resolution and warming.
-		if addr, ok := types.ParseDelegation(st.state.GetCode(*msg.To)); ok {
-			st.state.AddAddressToAccessList(addr)
-			// Record in BAL
-			if rules.IsAmsterdam {
-				st.state.GetCode(addr)
-			}
-		}
-		// EIP-2780: charge the transaction's top-level recipient costs. If the
-		// budget cannot cover the charge, the top frame halts out of gas.
-		if rules.IsAmsterdam && !st.chargeCallRecipientEIP2780(value) {
-			vmerr = vm.ErrOutOfGas
-			st.gasRemaining = st.gasRemaining.ExitHalt()
-		} else {
-			// Execute the transaction's call.
-			ret, result, vmerr = st.evm.Call(msg.From, st.to(), msg.Data, st.gasRemaining.ForwardAll(), value)
-			st.gasRemaining.Absorb(result)
-		}
+		ret, vmerr = st.executeCall(rules, value)
 	}
 
 	// Settle down the gas usage and refund the ETH back if any remaining
@@ -808,43 +773,155 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	}, nil
 }
 
-// chargeCallRecipientEIP2780 applies the EIP-2780 transaction top-level gas costs for
-// a message-call transaction, charged before any opcode executes:
-//
-//   - if the recipient is EIP-161 non-existent and the transaction carries value,
-//     charge for account creation.
-//
-//   - if the recipient is an EIP-7702 delegated account, resolving the delegation
-//     loads the target's code, charged an additional cold account access in
-//     regular gas.
-func (st *stateTransition) chargeCallRecipientEIP2780(value *uint256.Int) bool {
-	var (
-		cost vm.GasCosts
-		to   = *st.msg.To
-	)
-	// This runs in the topmost frame before any bytecode executes, so unlike the
-	// execution-level checks which must use StateDB.Empty because SELFDESTRUCT can
-	// leave a transient EIP-161-empty account, no empty account can exist here, and
-	// !Exist is equivalent to Empty.
-	if !value.IsZero() && !st.state.Exist(to) {
-		cost.StateGas += params.AccountCreationSize * st.evm.Context.CostPerStateByte
+// executeCreate runs the top-level frame of a contract-creation transaction
+// and returns the EVM return data and the frame-level execution error.
+func (st *stateTransition) executeCreate(rules params.Rules, value *uint256.Int) ([]byte, error) {
+	msg := st.msg
+
+	var chargedCreation bool
+	if rules.IsAmsterdam {
+		addr := crypto.CreateAddress(msg.From, st.state.GetNonce(msg.From))
+		if !st.state.Exist(addr) {
+			if !st.chargeRuntimeGas(vm.GasCosts{StateGas: params.AccountCreationSize * st.evm.Context.CostPerStateByte}) {
+				// The nonce increment normally performed inside evm.Create
+				// must still happen for the included transaction.
+				st.state.SetNonce(msg.From, st.state.GetNonce(msg.From)+1, tracing.NonceChangeContractCreator)
+				st.gasRemaining = st.gasRemaining.ExitHalt()
+				return nil, vm.ErrOutOfGas
+			}
+			chargedCreation = true
+		}
 	}
-	if _, ok := types.ParseDelegation(st.state.GetCode(to)); ok {
-		// EIP-2780: The tx.sender, tx.to, and (where applicable) delegation-target
-		// charges above are always at the cold rate.
-		//
-		// The delegation-target is already warmed before, no double warming here.
-		cost.RegularGas += params.ColdAccountAccess2780
+	// The first frame is entered with the gas remaining after the runtime
+	// charges.
+	ret, _, result, creation, vmerr := st.evm.Create(msg.From, msg.Data, st.gasRemaining.ForwardAll(), value)
+	st.gasRemaining.Absorb(result)
+
+	// If the contract creation failed (e.g. the initcode reverted),
+	// refill the account-creation state gas charged at runtime.
+	if rules.IsAmsterdam && chargedCreation && !creation {
+		st.gasRemaining.RefundState(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
 	}
-	if cost == (vm.GasCosts{}) {
-		return true
+	// If the top-most frame halted, drain the leftover regular gas rather
+	// than returning it to the sender. The frame exit itself already burned
+	// its gas left, but the refill above repays the regular gas the charge
+	// originally borrowed, and on a halt that repayment must be burned as
+	// well. The state dimension is left untouched.
+	if rules.IsAmsterdam && vmerr != nil && vmerr != vm.ErrExecutionReverted {
+		st.gasRemaining.DrainRegular()
 	}
+	return ret, vmerr
+}
+
+// executeCall runs the top-level frame of a message-call transaction and
+// returns the EVM return data and the frame-level execution error.
+func (st *stateTransition) executeCall(rules params.Rules, value *uint256.Int) ([]byte, error) {
+	msg := st.msg
+
+	// Increment the nonce for the next transaction.
+	st.state.SetNonce(msg.From, st.state.GetNonce(msg.From)+1, tracing.NonceChangeEoACall)
+
+	if rules.IsAmsterdam {
+		snapshot := st.state.Snapshot()
+		if !st.applyAuthorizations(rules, st.msg.SetCodeAuthorizations) {
+			st.state.RevertToSnapshot(snapshot)
+			st.gasRemaining = st.gasRemaining.ExitHalt()
+			return nil, vm.ErrOutOfGas
+		}
+		if !st.chargeCallRecipientEIP2780(value) {
+			st.state.RevertToSnapshot(snapshot)
+			st.gasRemaining = st.gasRemaining.ExitHalt()
+			return nil, vm.ErrOutOfGas
+		}
+	} else {
+		// Apply EIP-7702 authorizations.
+		st.applyAuthorizations(rules, msg.SetCodeAuthorizations)
+
+		// Perform convenience warming of sender's delegation target. Although the
+		// sender is already warmed in Prepare(..), it's possible a delegation to
+		// the account was deployed during this transaction. To handle correctly,
+		// simply wait until the final state of delegations is determined before
+		// performing the resolution and warming.
+		if addr, ok := types.ParseDelegation(st.state.GetCode(*msg.To)); ok {
+			st.state.AddAddressToAccessList(addr)
+		}
+	}
+	ret, result, vmerr := st.evm.Call(msg.From, st.to(), msg.Data, st.gasRemaining.ForwardAll(), value)
+	st.gasRemaining.Absorb(result)
+
+	// If the call frame reverts or halts exceptionally, the charged state-gas
+	// is refilled back to the state reservoir in Amsterdam.
+	if rules.IsAmsterdam && vmerr != nil && !value.IsZero() && st.evm.StateDB.Empty(st.to()) {
+		st.gasRemaining.RefundState(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
+	}
+	// If the top-most frame halted, drain the leftover regular gas rather
+	// than returning it to the sender. The frame exit itself already burned
+	// its gas left, but the refill above repays the regular gas the charge
+	// originally borrowed, and on a halt that repayment must be burned as
+	// well.
+	if rules.IsAmsterdam && vmerr != nil && vmerr != vm.ErrExecutionReverted {
+		st.gasRemaining.DrainRegular()
+	}
+	return ret, vmerr
+}
+
+// chargeRuntimeGas deducts an EIP-2780 runtime charge from the transaction's
+// gas budget and reports whether the budget covered it.
+func (st *stateTransition) chargeRuntimeGas(cost vm.GasCosts) bool {
 	prior, ok := st.gasRemaining.Charge(cost)
 	if !ok {
 		return false
 	}
 	if st.evm.Config.Tracer.HasGasHook() {
-		st.evm.Config.Tracer.EmitGasChange(prior.AsTracing(), st.gasRemaining.AsTracing(), tracing.GasChangeTxIntrinsicGas)
+		st.evm.Config.Tracer.EmitGasChange(prior.AsTracing(), st.gasRemaining.AsTracing(), tracing.GasChangeTxRuntimeGas)
+	}
+	return true
+}
+
+// chargeCallRecipientEIP2780 applies the EIP-2780 runtime charges for the
+// top-level recipient of a message-call transaction, as the first frame is
+// entered:
+//
+//   - the recipient touch was already charged at the cold rate unconditionally
+//     at the intrinsic phase (EIP-2780) and the account is warm from
+//     statedb.Prepare (EIP-2929), so no access charge or warming is due here;
+//
+//   - if the recipient is EIP-161 non-existent and the transaction carries
+//     value, the durable state growth of the new account;
+//
+//   - if the recipient is an EIP-7702 delegated account, resolving the
+//     delegation loads the target's code: a cold account access, or a warm
+//     access if the target is already warm.
+//
+// Each charge is deducted before the state access it prices is performed:
+// under EIP-7928 every account load is recorded in the block access list, so
+// an access the budget cannot cover must not happen at all.
+func (st *stateTransition) chargeCallRecipientEIP2780(value *uint256.Int) bool {
+	to := *st.msg.To
+
+	// This runs in the topmost frame before any bytecode executes, so unlike the
+	// execution-level checks which must use StateDB.Empty because SELFDESTRUCT can
+	// leave a transient EIP-161-empty account, no empty account can exist here, and
+	// !Exist is equivalent to Empty.
+	if !value.IsZero() && !st.state.Exist(to) {
+		if !st.chargeRuntimeGas(vm.GasCosts{StateGas: params.AccountCreationSize * st.evm.Context.CostPerStateByte}) {
+			return false
+		}
+	}
+	if target, delegated := types.ParseDelegation(st.state.GetCode(to)); delegated {
+		// Pay the delegation-target access before the target is warmed and
+		// its code resolved (loaded) on frame entry.
+		cost := vm.GasCosts{RegularGas: params.ColdAccountAccessAmsterdam}
+		if st.state.AddressInAccessList(target) {
+			cost.RegularGas = params.WarmAccountAccessAmsterdam
+		}
+		if !st.chargeRuntimeGas(cost) {
+			return false
+		}
+		st.state.AddAddressToAccessList(target)
+
+		// Record the delegation in the block level accessList explicitly
+		st.state.GetCode(target)
 	}
 	return true
 }
@@ -964,48 +1041,76 @@ func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorizatio
 	return authority, nil
 }
 
-// applyAuthorization applies an EIP-7702 code delegation to the state and,
-// adjust the pre-charged intrinsic cost accordingly.
+// applyAuthorization applies an EIP-7702 code delegation to the state.
 func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.SetCodeAuthorization, delegates map[common.Address]bool) error {
 	authority, err := st.validateAuthorization(auth)
 	if err != nil {
-		if rules.IsAmsterdam {
-			st.gasRemaining.RefundStateToReservoir((params.AccountCreationSize + params.AuthorizationCreationSize) * st.evm.Context.CostPerStateByte)
-			st.state.AddRefund(params.AccountWriteAmsterdam)
-		}
 		return err
 	}
-	prevDelegation, curDelegated := types.ParseDelegation(st.state.GetCode(authority))
+	oldDelegation, curDelegated := types.ParseDelegation(st.state.GetCode(authority))
 
 	if !rules.IsAmsterdam {
 		if st.state.Exist(authority) {
 			st.state.AddRefund(params.CallNewAccountGas - params.TxAuthTupleGas)
 		}
 	} else {
-		if st.state.Exist(authority) {
-			st.gasRemaining.RefundStateToReservoir(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
-			st.state.AddRefund(params.AccountWriteAmsterdam)
-		}
+		// EIP-2780: charge the state-dependent authorization costs at runtime.
+		// The authority's cold access was already charged unconditionally at the
+		// intrinsic phase, so only state-dependent costs remain here.
+		var cost vm.GasCosts
 		authBase := params.AuthorizationCreationSize * st.evm.Context.CostPerStateByte
 
-		preDelegated, ok := delegates[authority]
-		if !ok {
+		preDelegated, seen := delegates[authority]
+		if !seen {
 			preDelegated = curDelegated
 			delegates[authority] = preDelegated
 		}
-		if auth.Address == (common.Address{}) {
-			// Clearing writes no indicator, refill this auth's state charge.
-			st.gasRemaining.RefundStateToReservoir(authBase)
-
-			// The indicator was created by an earlier auth within the same
-			// transaction, refill the state charge as it's no longer justified.
-			if curDelegated && !preDelegated {
-				st.gasRemaining.RefundStateToReservoir(authBase)
-			}
-		} else if curDelegated || preDelegated {
-			// The 23-byte slot is already occupied, overwriting it writes no
-			// new bytes, refill the state charge.
-			st.gasRemaining.RefundStateToReservoir(authBase)
+		// Every valid authorization writes the authority account: the
+		// nonce bump, and possibly the delegation indicator. The first
+		// write to an account within the transaction carries the
+		// first-write surcharge. At this point the accounts whose write
+		// has already been paid for are:
+		//
+		//   - the sender: TX_BASE_COST prices its account write, and the
+		//     gas prepayment and nonce bump have already happened;
+		//
+		//   - authorities written by preceding valid authorizations in
+		//     this list, which carried the surcharge themselves;
+		//
+		//   - tx.to, but only when the transaction carries value:
+		//     TX_VALUE_COST prepaid the recipient write at the intrinsic
+		//     phase. A zero-value transaction pays no TX_VALUE_COST, so a
+		//     write to tx.to here is still the first paid write.
+		hasValue := st.msg.Value != nil && !st.msg.Value.IsZero()
+		if !seen && authority != st.msg.From && (authority != st.to() || !hasValue) {
+			cost.RegularGas += params.AccountWriteAmsterdam
+		}
+		// Durable state growth of the new account
+		if !st.state.Exist(authority) {
+			cost.StateGas += params.AccountCreationSize * st.evm.Context.CostPerStateByte
+		}
+		// Writing the 23-byte delegation indicator into a previously empty
+		// slot adds net-new state bytes. Overwriting an occupied slot, or one
+		// occupied at transaction start, writes no new bytes.
+		if auth.Address != (common.Address{}) && !curDelegated && !preDelegated {
+			cost.StateGas += authBase
+		}
+		// Clearing an indicator that was created by an earlier authorization
+		// within the same transaction writes zero net bytes; refill the
+		// earlier state charge as it is no longer justified.
+		//
+		// Note that the refund and the charges above can never apply to the
+		// same authorization. The refund requires the indicator to have been
+		// created by a preceding authorization in this transaction, in which
+		// case the authority already exists, has already been written, and
+		// its indicator slot was empty at transaction start, so none of the
+		// charges is due. The ordering of the refund and the charge is
+		// therefore irrelevant.
+		if auth.Address == (common.Address{}) && curDelegated && !preDelegated {
+			st.gasRemaining.RefundState(authBase)
+		}
+		if !st.chargeRuntimeGas(cost) {
+			return ErrOutOfGasRuntime
 		}
 	}
 
@@ -1020,18 +1125,23 @@ func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.Se
 		return nil
 	}
 	// Install delegation to auth.Address if the delegation changed
-	if !curDelegated || auth.Address != prevDelegation {
+	if !curDelegated || auth.Address != oldDelegation {
 		st.state.SetCode(authority, types.AddressToDelegation(auth.Address), tracing.CodeChangeAuthorization)
 	}
 	return nil
 }
 
-// applyAuthorizations applies an EIP-7702 code delegation to the state.
-func (st *stateTransition) applyAuthorizations(rules params.Rules, auths []types.SetCodeAuthorization) {
+// applyAuthorizations applies the EIP-7702 code delegations to the state.
+// It reports whether the transaction budget covered all runtime authorization
+// charges.
+func (st *stateTransition) applyAuthorizations(rules params.Rules, auths []types.SetCodeAuthorization) bool {
 	preDelegated := make(map[common.Address]bool)
 	for _, auth := range auths {
-		st.applyAuthorization(rules, &auth, preDelegated)
+		if err := st.applyAuthorization(rules, &auth, preDelegated); err == ErrOutOfGasRuntime {
+			return false
+		}
 	}
+	return true
 }
 
 // calcRefund computes the EIP-3529 refund cap against tx_gas_used_before_refund.
diff --git a/core/state_transition_test.go b/core/state_transition_test.go
index 60edad52e5..9bec3c5bf7 100644
--- a/core/state_transition_test.go
+++ b/core/state_transition_test.go
@@ -241,8 +241,10 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP2028:   true,
 			isAmsterdam: true,
 			// EIP-2780: zero-value call base is TxBaseCost + ColdAccountAccess
-			// (15,000). Plus base access-list charge + EIP-7981 extra.
-			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccess2780 +
+			// (15,000); the recipient touch is charged at the cold rate
+			// unconditionally at the intrinsic phase. Plus base access-list
+			// charge + EIP-7981 extra.
+			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam +
 				2*params.TxAccessListAddressGasAmsterdam + 3*params.TxAccessListStorageKeyGasAmsterdam +
 				2*amsterdamAddressCost + 3*amsterdamStorageKeyCost},
 		},
@@ -263,11 +265,10 @@ func TestIntrinsicGas(t *testing.T) {
 			isHomestead: true,
 			isEIP2028:   true,
 			isAmsterdam: true,
-			// EIP-2780: creation regular gas is TxBaseCost + CreateAccess (23,000),
-			// and account-creation cost is charged as state gas.
+			// EIP-2780: creation regular gas is TxBaseCost + CreateAccess (23,000);
+			// the new-account state charge is applied at runtime.
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780,
-				StateGas:   params.AccountCreationSize * params.CostPerStateByte,
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam,
 			},
 		},
 		{
@@ -279,9 +280,8 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP3860:   true, // Shanghai gates init-code word gas
 			isAmsterdam: true,
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780 +
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam +
 					64*params.TxDataZeroGas + 2*params.InitCodeWordGas,
-				StateGas: params.AccountCreationSize * params.CostPerStateByte,
 			},
 		},
 		{
@@ -296,11 +296,10 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP3860:   true,
 			isAmsterdam: true,
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780 +
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam +
 					32*params.TxDataNonZeroGasEIP2028 + 1*params.InitCodeWordGas +
 					1*params.TxAccessListAddressGasAmsterdam + 1*params.TxAccessListStorageKeyGasAmsterdam +
 					1*amsterdamAddressCost + 1*amsterdamStorageKeyCost,
-				StateGas: params.AccountCreationSize * params.CostPerStateByte,
 			},
 		},
 		{
@@ -314,17 +313,16 @@ func TestIntrinsicGas(t *testing.T) {
 			},
 			isEIP2028:   true,
 			isAmsterdam: true,
-			// EIP-8037 splits the auth-tuple charge into regular + state gas, with
-			// the values finalized by EIP-8038:
-			//   regular: ACCOUNT_WRITE (8,000) + REGULAR_PER_AUTH_BASE_COST (7,500) per auth
-			//   state:   (AuthorizationCreationSize + AccountCreationSize) * CostPerStateByte per auth
+			// EIP-2780: the recipient touch and the per-authorization authority
+			// access (priced into RegularPerAuthBaseCost) are both charged at the
+			// cold rate unconditionally at the intrinsic phase; the account leaf
+			// and indicator bytes are charged at runtime.
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.ColdAccountAccess2780 +
+				RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam +
 					100*params.TxDataNonZeroGasEIP2028 +
 					1*params.TxAccessListAddressGasAmsterdam + 1*params.TxAccessListStorageKeyGasAmsterdam +
 					1*amsterdamAddressCost + 1*amsterdamStorageKeyCost +
-					1*(params.AccountWriteAmsterdam+params.RegularPerAuthBaseCost),
-				StateGas: 1 * (params.AuthorizationCreationSize + params.AccountCreationSize) * params.CostPerStateByte,
+					1*params.RegularPerAuthBaseCost,
 			},
 		},
 		{
@@ -333,7 +331,7 @@ func TestIntrinsicGas(t *testing.T) {
 			isAmsterdam: true,
 			value:       uint256.NewInt(1),
 			// EIP-2780: TxBaseCost + ColdAccountAccess + TransferLogCost + TxValueCost = 21,000.
-			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccess2780 +
+			want: vm.GasCosts{RegularGas: params.TxBaseCost2780 + params.ColdAccountAccessAmsterdam +
 				params.TransferLogCost2780 + params.TxValueCost2780},
 		},
 		{
@@ -343,10 +341,10 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP2028:   true,
 			isAmsterdam: true,
 			value:       uint256.NewInt(1),
-			// EIP-2780: TxBaseCost + CreateAccess + TransferLogCost = 24,756, plus account-creation state gas.
+			// EIP-2780: TxBaseCost + CreateAccess + TransferLogCost = 24,756;
+			// the new-account state charge is applied at runtime.
 			want: vm.GasCosts{
-				RegularGas: params.TxBaseCost2780 + params.CreateAccess2780 + params.TransferLogCost2780,
-				StateGas:   params.AccountCreationSize * params.CostPerStateByte,
+				RegularGas: params.TxBaseCost2780 + params.CreateAccessAmsterdam + params.TransferLogCost2780,
 			},
 		},
 	}
diff --git a/core/tracing/gen_gas_change_reason_stringer.go b/core/tracing/gen_gas_change_reason_stringer.go
index e40f490051..fd297b4de3 100644
--- a/core/tracing/gen_gas_change_reason_stringer.go
+++ b/core/tracing/gen_gas_change_reason_stringer.go
@@ -29,21 +29,22 @@ func _() {
 	_ = x[GasChangeWitnessContractCollisionCheck-18]
 	_ = x[GasChangeTxDataFloor-19]
 	_ = x[GasChangeRefundAccountCreation-20]
+	_ = x[GasChangeTxRuntimeGas-21]
 	_ = x[GasChangeIgnored-255]
 }
 
 const (
-	_GasChangeReason_name_0 = "UnspecifiedTxInitialBalanceTxIntrinsicGasTxRefundsTxLeftOverReturnedCallInitialBalanceCallLeftOverReturnedCallLeftOverRefundedCallContractCreationCallContractCreation2CallCodeStorageCallOpCodeCallPrecompiledContractCallStorageColdAccessCallFailedExecutionWitnessContractInitWitnessContractCreationWitnessCodeChunkWitnessContractCollisionCheckTxDataFloorRefundAccountCreation"
+	_GasChangeReason_name_0 = "UnspecifiedTxInitialBalanceTxIntrinsicGasTxRefundsTxLeftOverReturnedCallInitialBalanceCallLeftOverReturnedCallLeftOverRefundedCallContractCreationCallContractCreation2CallCodeStorageCallOpCodeCallPrecompiledContractCallStorageColdAccessCallFailedExecutionWitnessContractInitWitnessContractCreationWitnessCodeChunkWitnessContractCollisionCheckTxDataFloorRefundAccountCreationTxRuntimeGas"
 	_GasChangeReason_name_1 = "Ignored"
 )
 
 var (
-	_GasChangeReason_index_0 = [...]uint16{0, 11, 27, 41, 50, 68, 86, 106, 126, 146, 167, 182, 192, 215, 236, 255, 274, 297, 313, 342, 353, 374}
+	_GasChangeReason_index_0 = [...]uint16{0, 11, 27, 41, 50, 68, 86, 106, 126, 146, 167, 182, 192, 215, 236, 255, 274, 297, 313, 342, 353, 374, 386}
 )
 
 func (i GasChangeReason) String() string {
 	switch {
-	case i <= 20:
+	case i <= 21:
 		return _GasChangeReason_name_0[_GasChangeReason_index_0[i]:_GasChangeReason_index_0[i+1]]
 	case i == 255:
 		return _GasChangeReason_name_1
diff --git a/core/tracing/hooks.go b/core/tracing/hooks.go
index 667c6341b4..6b2b7288c0 100644
--- a/core/tracing/hooks.go
+++ b/core/tracing/hooks.go
@@ -476,6 +476,10 @@ const (
 	// pre-charged account-creation cost when no account is created.
 	GasChangeRefundAccountCreation GasChangeReason = 20
 
+	// GasChangeTxRuntimeGas is the amount of gas charged for the state-dependent
+	// costs of the transaction per EIP-2780.
+	GasChangeTxRuntimeGas GasChangeReason = 21
+
 	// GasChangeIgnored is a special value that can be used to indicate that the gas change should be ignored as
 	// it will be "manually" tracked by a direct emit of the gas change event.
 	GasChangeIgnored GasChangeReason = 0xFF
diff --git a/core/vm/common.go b/core/vm/common.go
index 5059b4af37..46be1a813a 100644
--- a/core/vm/common.go
+++ b/core/vm/common.go
@@ -36,7 +36,6 @@ func CheckMaxInitCodeSize(rules *params.Rules, size uint64) error {
 			return fmt.Errorf("%w: code size %v limit %v", ErrMaxInitCodeSizeExceeded, size, params.MaxInitCodeSize)
 		}
 	}
-
 	return nil
 }
 
diff --git a/core/vm/gas_table.go b/core/vm/gas_table.go
index d8fbf2b461..2d07b462a6 100644
--- a/core/vm/gas_table.go
+++ b/core/vm/gas_table.go
@@ -698,22 +698,26 @@ func gasSStore8037And8038(evm *EVM, contract *Contract, stack *Stack, mem *Memor
 	var (
 		y, x     = stack.back(1), stack.peek()
 		slot     = common.Hash(x.Bytes32())
-		value    = common.Hash(y.Bytes32())
 		stateSet = params.StorageCreationSize * evm.Context.CostPerStateByte
 	)
 	// Check slot presence in the access list
-	access := params.WarmStorageReadCostEIP2929
-	if _, slotPresent := evm.StateDB.SlotInAccessList(contract.Address(), slot); !slotPresent {
+	access := params.WarmStorageAccessAmsterdam
+	_, slotPresent := evm.StateDB.SlotInAccessList(contract.Address(), slot)
+	if !slotPresent {
 		access = params.ColdStorageAccessAmsterdam
-		evm.StateDB.AddSlotToAccessList(contract.Address(), slot)
 	}
 	// Check access cost affordability before reading slot
 	if contract.Gas.RegularGas < access {
 		return GasCosts{}, errors.New("not enough gas for slot access")
 	}
+	if !slotPresent {
+		evm.StateDB.AddSlotToAccessList(contract.Address(), slot)
+	}
 	// Read the slot value for gas cost measurement
-	current, original := evm.StateDB.GetStateAndCommittedState(contract.Address(), slot)
-
+	var (
+		value             = common.Hash(y.Bytes32())
+		current, original = evm.StateDB.GetStateAndCommittedState(contract.Address(), slot)
+	)
 	if current == value { // noop (1)
 		return GasCosts{RegularGas: access}, nil
 	}
diff --git a/core/vm/gascosts.go b/core/vm/gascosts.go
index 76a2c7af60..24ab156afb 100644
--- a/core/vm/gascosts.go
+++ b/core/vm/gascosts.go
@@ -196,20 +196,10 @@ func (g *GasBudget) RefundState(s uint64) {
 	g.UsedStateGas -= int64(s)
 }
 
-// RefundStateToReservoir credits a state-gas refund directly to the
-// reservoir, without repaying spilled regular gas first.
-//
-// Per the spec's set_delegation, authorization refunds (and the post-create
-// new-account refund) are added to message.state_gas_reservoir directly, in
-// contrast to the LIFO inline refunds handled by RefundState. The usage
-// counter is decremented by the full amount, matching the spec's
-// tx_state_gas = intrinsic_state + state_gas_used - state_refund and
-// preserving the per-frame invariant:
-//
-//	StateGas + UsedStateGas == initialStateGas + Spilled
-func (g *GasBudget) RefundStateToReservoir(s uint64) {
-	g.StateGas += s
-	g.UsedStateGas -= int64(s)
+// DrainRegular burns the remaining regular-gas.
+func (g *GasBudget) DrainRegular() {
+	g.UsedRegularGas += g.RegularGas
+	g.RegularGas = 0
 }
 
 // Forward drains `regular` regular gas and the entire state reservoir from
diff --git a/core/vm/interface.go b/core/vm/interface.go
index 5bba39069c..4adee2451f 100644
--- a/core/vm/interface.go
+++ b/core/vm/interface.go
@@ -77,9 +77,11 @@ type StateDB interface {
 
 	AddressInAccessList(addr common.Address) bool
 	SlotInAccessList(addr common.Address, slot common.Hash) (addressOk bool, slotOk bool)
+
 	// AddAddressToAccessList adds the given address to the access list. This operation is safe to perform
 	// even if the feature/fork is not active yet
 	AddAddressToAccessList(addr common.Address)
+
 	// AddSlotToAccessList adds the given (address,slot) to the access list. This operation is safe to perform
 	// even if the feature/fork is not active yet
 	AddSlotToAccessList(addr common.Address, slot common.Hash)
diff --git a/params/protocol_params.go b/params/protocol_params.go
index f6f71e0dc0..6d2e7e6ef1 100644
--- a/params/protocol_params.go
+++ b/params/protocol_params.go
@@ -31,8 +31,6 @@ const (
 	MaxTxGas uint64 = 1 << 24 // Maximum transaction gas limit after eip-7825 (16,777,216).
 
 	MaximumExtraDataSize  uint64 = 32    // Maximum size extra data may be after Genesis.
-	ExpByteGas            uint64 = 10    // Times ceil(log256(exponent)) for the EXP instruction.
-	SloadGas              uint64 = 50    //
 	CallValueTransferGas  uint64 = 9000  // Paid for CALL when the value transfer is non-zero.
 	CallNewAccountGas     uint64 = 25000 // Paid for CALL when the destination address didn't exist prior.
 	TxGas                 uint64 = 21000 // Per transaction not creating a contract. NOTE: Not payable on data of calls between transactions.
@@ -75,8 +73,7 @@ const (
 	// Which becomes: 5000 - 2100 + 1900 = 4800
 	SstoreClearsScheduleRefundEIP3529 uint64 = SstoreResetGasEIP2200 - ColdSloadCostEIP2929 + TxAccessListStorageKeyGas
 
-	JumpdestGas   uint64 = 1     // Once per JUMPDEST operation.
-	EpochDuration uint64 = 30000 // Duration between proof-of-work epochs.
+	JumpdestGas uint64 = 1 // Once per JUMPDEST operation.
 
 	CreateDataGas         uint64 = 200   //
 	CallCreateDepth       uint64 = 1024  // Maximum depth of call/create stack.
@@ -84,7 +81,6 @@ const (
 	LogGas                uint64 = 375   // Per LOG* operation.
 	CopyGas               uint64 = 3     //	Multiplied by the number of 32-byte words that are copied (round up) for any *COPY operation and added.
 	StackLimit            uint64 = 1024  // Maximum size of VM stack allowed.
-	TierStepGas           uint64 = 0     // Once per operation, for a selection of them.
 	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
@@ -101,20 +97,29 @@ const (
 	TxAccessListStorageKeyGas uint64 = 1900  // Per storage key specified in EIP 2930 access list
 	TxAuthTupleGas            uint64 = 12500 // Per auth tuple code specified in EIP-7702
 
-	RegularPerAuthBaseCost uint64 = 7816 // As defined by EIP-8037 and EIP-8038
+	// RegularPerAuthBaseCost is the state-independent per-authorization floor,
+	// defined in EIP-8037 as the sum of:
+	//
+	// - Calldata cost for the authorization tuple
+	// - ECDSA recovery of the authority address (per EIP-7904)
+	// - Cold authority access (COLD_ACCOUNT_ACCESS)
+	// - Warm writes to the authority account
+	RegularPerAuthBaseCost uint64 = 7816
 
-	// EIP-2780: resource-based intrinsic transaction gas.
-	TxBaseCost2780        uint64 = 12000
-	ColdAccountAccess2780 uint64 = 3000
-	CreateAccess2780      uint64 = 11000
-	TxValueCost2780       uint64 = 4244
-	TransferLogCost2780   uint64 = 1756
+	// EIP-2780: resource-based intrinsic transaction gas. The access primitives
+	// it references (COLD_ACCOUNT_ACCESS, WARM_ACCESS, CREATE_ACCESS) are the
+	// EIP-8038 parameters defined below.
+	TxBaseCost2780      uint64 = 12000
+	TxValueCost2780     uint64 = 4244
+	TransferLogCost2780 uint64 = 1756
 
 	// EIP-8038: state-access gas cost update (Amsterdam).
 	ColdAccountAccessAmsterdam         uint64 = 3000  // COLD_ACCOUNT_ACCESS: cold touch of an account
+	WarmAccountAccessAmsterdam         uint64 = 100   // WARM_ACCESS: warm touch of an account
 	AccountWriteAmsterdam              uint64 = 8000  // ACCOUNT_WRITE: surcharge for first-time write to an account
 	CallValueTransferAmsterdam         uint64 = 10300 // CALL_VALUE = ACCOUNT_WRITE + CallStipend (2300)
 	ColdStorageAccessAmsterdam         uint64 = 3000  // COLD_STORAGE_ACCESS: cold touch of a storage slot
+	WarmStorageAccessAmsterdam         uint64 = 100   // WARM_STORAGE_ACCESS: warm touch of a storage slot
 	StorageWriteAmsterdam              uint64 = 10000 // STORAGE_WRITE: surcharge for first-time write to a storage slot
 	StorageClearRefundAmsterdam        uint64 = 12480 // STORAGE_CLEAR_REFUND: refund for clearing a storage slot
 	CreateAccessAmsterdam              uint64 = 11000 // CREATE_ACCESS = ACCOUNT_WRITE + COLD_STORAGE_ACCESS