diff --git a/cmd/evm/internal/t8ntool/transaction.go b/cmd/evm/internal/t8ntool/transaction.go
index ca19ae3386da..9eb1bdbf5f0d 100644
--- a/cmd/evm/internal/t8ntool/transaction.go
+++ b/cmd/evm/internal/t8ntool/transaction.go
@@ -133,7 +133,7 @@ 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, rules.IsAmsterdam)
+		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, params.CostPerStateByte)
 		if err != nil {
 			r.Error = err
 			results = append(results, r)
diff --git a/core/bench_test.go b/core/bench_test.go
index 65179c54d457..fe66aeae0d37 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, false)
+		cost, _ := IntrinsicGas(data, nil, nil, false, params.Rules{}, params.CostPerStateByte)
 		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 b49ac83bb55c..e151a72801d8 100644
--- a/core/bintrie_witness_test.go
+++ b/core/bintrie_witness_test.go
@@ -64,12 +64,12 @@ var (
 func TestProcessUBT(t *testing.T) {
 	var (
 		code                            = common.FromHex(`6060604052600a8060106000396000f360606040526008565b00`)
-		intrinsicContractCreationGas, _ = IntrinsicGas(code, nil, nil, true, true, true, true, false)
+		intrinsicContractCreationGas, _ = IntrinsicGas(code, nil, nil, true, params.Rules{IsHomestead: true, IsIstanbul: true, IsShanghai: true}, 0)
 		// 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(`0x60806040526040516100109061017b565b604051809103906000f08015801561002c573d6000803e3d6000fd5b506000806101000a81548173ffffffffffffffffffffffffffffffffffffffff021916908373ffffffffffffffffffffffffffffffffffffffff16021790555034801561007857600080fd5b5060008067ffffffffffffffff8111156100955761009461024a565b5b6040519080825280601f01601f1916602001820160405280156100c75781602001600182028036833780820191505090505b50905060008060009054906101000a900473ffffffffffffffffffffffffffffffffffffffff1690506020600083833c81610101906101e3565b60405161010d90610187565b61011791906101a3565b604051809103906000f080158015610133573d6000803e3d6000fd5b50600160006101000a81548173ffffffffffffffffffffffffffffffffffffffff021916908373ffffffffffffffffffffffffffffffffffffffff160217905550505061029b565b60d58061046783390190565b6102068061053c83390190565b61019d816101d9565b82525050565b60006020820190506101b86000830184610194565b92915050565b6000819050602082019050919050565b600081519050919050565b6000819050919050565b60006101ee826101ce565b826101f8846101be565b905061020381610279565b925060208210156102435761023e7fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff8360200360080261028e565b831692505b5050919050565b7f4e487b7100000000000000000000000000000000000000000000000000000000600052604160045260246000fd5b600061028582516101d9565b80915050919050565b600082821b905092915050565b6101bd806102aa6000396000f3fe608060405234801561001057600080fd5b506004361061002b5760003560e01c8063f566852414610030575b600080fd5b61003861004e565b6040516100459190610146565b60405180910390f35b6000600160009054906101000a900473ffffffffffffffffffffffffffffffffffffffff1673ffffffffffffffffffffffffffffffffffffffff166381ca91d36040518163ffffffff1660e01b815260040160206040518083038186803b1580156100b857600080fd5b505afa1580156100cc573d6000803e3d6000fd5b505050506040513d601f19601f820116820180604052508101906100f0919061010a565b905090565b60008151905061010481610170565b92915050565b6000602082840312156101205761011f61016b565b5b600061012e848285016100f5565b91505092915050565b61014081610161565b82525050565b600060208201905061015b6000830184610137565b92915050565b6000819050919050565b600080fd5b61017981610161565b811461018457600080fd5b5056fea2646970667358221220a6a0e11af79f176f9c421b7b12f441356b25f6489b83d38cc828a701720b41f164736f6c63430008070033608060405234801561001057600080fd5b5060b68061001f6000396000f3fe6080604052348015600f57600080fd5b506004361060285760003560e01c8063ab5ed15014602d575b600080fd5b60336047565b604051603e9190605d565b60405180910390f35b60006001905090565b6057816076565b82525050565b6000602082019050607060008301846050565b92915050565b600081905091905056fea26469706673582212203a14eb0d5cd07c277d3e24912f110ddda3e553245a99afc4eeefb2fbae5327aa64736f6c63430008070033608060405234801561001057600080fd5b5060405161020638038061020683398181016040528101906100329190610063565b60018160001c6100429190610090565b60008190555050610145565b60008151905061005d8161012e565b92915050565b60006020828403121561007957610078610129565b5b60006100878482850161004e565b91505092915050565b600061009b826100f0565b91506100a6836100f0565b9250827fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff038211156100db576100da6100fa565b5b828201905092915050565b6000819050919050565b6000819050919050565b7f4e487b7100000000000000000000000000000000000000000000000000000000600052601160045260246000fd5b600080fd5b610137816100e6565b811461014257600080fd5b50565b60b3806101536000396000f3fe6080604052348015600f57600080fd5b506004361060285760003560e01c806381ca91d314602d575b600080fd5b60336047565b604051603e9190605a565b60405180910390f35b60005481565b6054816073565b82525050565b6000602082019050606d6000830184604d565b92915050565b600081905091905056fea26469706673582212209bff7098a2f526de1ad499866f27d6d0d6f17b74a413036d6063ca6a0998ca4264736f6c63430008070033`)
-		intrinsicCodeWithExtCodeCopyGas, _ = IntrinsicGas(codeWithExtCodeCopy, nil, nil, true, true, true, true, false)
+		intrinsicCodeWithExtCodeCopyGas, _ = IntrinsicGas(codeWithExtCodeCopy, nil, nil, true, params.Rules{IsHomestead: true, IsIstanbul: true, IsShanghai: true}, 0)
 		signer                             = types.LatestSigner(testUBTChainConfig)
 		testKey, _                         = crypto.HexToECDSA("b71c71a67e1177ad4e901695e1b4b9ee17ae16c6668d313eac2f96dbcda3f291")
 		bcdb                               = rawdb.NewMemoryDatabase() // Database for the blockchain
@@ -201,7 +201,7 @@ func TestProcessParentBlockHash(t *testing.T) {
 			if isUBT {
 				chainConfig = testUBTChainConfig
 			}
-			vmContext := NewEVMBlockContext(header, nil, new(common.Address))
+			vmContext := NewEVMBlockContext(header, &BlockChain{chainConfig: chainConfig}, new(common.Address))
 			evm := vm.NewEVM(vmContext, statedb, chainConfig, vm.Config{})
 			ProcessParentBlockHash(header.ParentHash, evm, bal.NewConstructionBlockAccessList())
 		}
diff --git a/core/blockchain.go b/core/blockchain.go
index 7b5a910b7a1c..eb4ea7ebc1fe 100644
--- a/core/blockchain.go
+++ b/core/blockchain.go
@@ -2301,6 +2301,12 @@ func (bc *BlockChain) ProcessBlock(ctx context.Context, parentRoot common.Hash,
 	stats.Validation = vtime - (statedb.AccountHashes + statedb.AccountUpdates + statedb.StorageUpdates) // The time spent on block validation
 	stats.CrossValidation = xvtime                                                                       // The time spent on stateless cross validation
 
+	// Attach the computed block access list so it gets persisted alongside the
+	// block. The validator has already verified the hash matches the header.
+	if res.Bal != nil && block.AccessList() == nil {
+		block = block.WithAccessListUnsafe(res.Bal.ToEncodingObj())
+	}
+
 	// Write the block to the chain and get the status.
 	var status WriteStatus
 	if config.WriteState {
diff --git a/core/evm.go b/core/evm.go
index 73e4c01a995f..fdea63e46910 100644
--- a/core/evm.go
+++ b/core/evm.go
@@ -68,18 +68,19 @@ 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: params.CostPerStateByte,
 	}
 }
 
diff --git a/core/gaspool.go b/core/gaspool.go
index 14f5abd93c3b..2fb6416795dc 100644
--- a/core/gaspool.go
+++ b/core/gaspool.go
@@ -27,6 +27,11 @@ type GasPool struct {
 	remaining      uint64
 	initial        uint64
 	cumulativeUsed uint64
+
+	// After 8037 Block gas used is
+	// max(cumulativeRegular, cumulativeState).
+	cumulativeRegular uint64
+	cumulativeState   uint64
 }
 
 // NewGasPool initializes the gasPool with the given amount.
@@ -37,9 +42,9 @@ func NewGasPool(amount uint64) *GasPool {
 	}
 }
 
-// SubGas deducts the given amount from the pool if enough gas is
+// CheckGasLegacy deducts the given amount from the pool if enough gas is
 // available and returns an error otherwise.
-func (gp *GasPool) SubGas(amount uint64) error {
+func (gp *GasPool) CheckGasLegacy(amount uint64) error {
 	if gp.remaining < amount {
 		return ErrGasLimitReached
 	}
@@ -47,41 +52,70 @@ func (gp *GasPool) SubGas(amount uint64) error {
 	return nil
 }
 
-// ReturnGas adds the refunded gas back to the pool and updates
+// CheckGasAmsterdam performs the EIP-8037 per-tx 2D block-inclusion check:
+// the worst-case regular contribution must fit in the regular dimension and
+// the worst-case state contribution must fit in the state dimension
+func (gp *GasPool) CheckGasAmsterdam(regularReservation, stateReservation uint64) error {
+	if gp.initial-gp.cumulativeRegular < regularReservation {
+		return ErrGasLimitReached
+	}
+	if gp.initial-gp.cumulativeState < stateReservation {
+		return ErrGasLimitReached
+	}
+	return nil
+}
+
+// ChargeGasLegacy adds the refunded gas back to the pool and updates
 // the cumulative gas usage accordingly.
-func (gp *GasPool) ReturnGas(returned uint64, gasUsed uint64) error {
+func (gp *GasPool) ChargeGasLegacy(returned uint64, gasUsed uint64) error {
 	if gp.remaining > math.MaxUint64-returned {
 		return fmt.Errorf("%w: remaining: %d, returned: %d", ErrGasLimitOverflow, gp.remaining, returned)
 	}
-	// The returned gas calculation differs across forks.
-	//
-	// - Pre-Amsterdam:
-	//   returned = purchased - remaining (refund included)
-	//
-	// - Post-Amsterdam:
-	//   returned = purchased - gasUsed (refund excluded)
+	// returned = purchased - remaining (refund included)
 	gp.remaining += returned
 
 	// gasUsed = max(txGasUsed - gasRefund, calldataFloorGasCost)
-	// regardless of Amsterdam is activated or not.
 	gp.cumulativeUsed += gasUsed
 	return nil
 }
 
+// ChargeGasAmsterdam calculates the new remaining gas in the pool after the
+// execution of a message. Previously we subtracted and re-added gas to the
+// gaspool. After Amsterdam we only check if we can include the transaction
+// and charge the gaspool at the end.
+func (gp *GasPool) ChargeGasAmsterdam(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)
+	}
+	// For tx inclusion, we only check if the regular dimension 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.
 func (gp *GasPool) CumulativeUsed() uint64 {
 	return gp.cumulativeUsed
 }
 
 // Used returns the amount of consumed gas.
 func (gp *GasPool) Used() uint64 {
+	if gp.cumulativeRegular > 0 || gp.cumulativeState > 0 {
+		// After 8037 we return max(sum_regular, sum_state)
+		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 +123,11 @@ 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 +136,8 @@ 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/state_object.go b/core/state/state_object.go
index ce456e7668f6..2165fad57ad1 100644
--- a/core/state/state_object.go
+++ b/core/state/state_object.go
@@ -572,6 +572,30 @@ func (s *stateObject) Code() []byte {
 	return code
 }
 
+// GetCommittedCode returns the contract code committed at the start of the
+// current execution, ignoring any intra-execution SetCode modifications.
+// Used by EIP-7702 authorization application to make refund decisions
+// relative to the originally-committed delegation, matching the spirit of
+// GetCommittedState for storage slots.
+func (s *stateObject) GetCommittedCode() []byte {
+	// The account did not exist at the start of the current execution.
+	if s.origin == nil {
+		return nil
+	}
+	hash := common.BytesToHash(s.origin.CodeHash)
+	if hash == types.EmptyCodeHash {
+		return nil
+	}
+	// If the code has not been touched in this execution, the live cache
+	// already holds the committed code.
+	if !s.dirtyCode {
+		return s.Code()
+	}
+	// Code was modified within the current execution. Reach for the on-disk
+	// blob keyed by the origin hash.
+	return s.db.reader.Code(s.address, hash)
+}
+
 // CodeSize returns the size of the contract code associated with this object,
 // or zero if none. This method is an almost mirror of Code, but uses a cache
 // inside the database to avoid loading codes seen recently.
diff --git a/core/state_processor.go b/core/state_processor.go
index 5690a152e7e2..d0ce45078ee8 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -277,9 +277,15 @@ func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM, blockAccessList
 			defer tracer.OnSystemCallEnd()
 		}
 	}
+	// SYSTEM_MAX_SSTORES_PER_CALL = 16 is the upper bound on the number of
+	// new storage slots a single system call is expected to write.
+	//
+	// This value matches MAX_WITHDRAWAL_REQUESTS_PER_BLOCK (EIP-7002), the
+	// largest per-block bound across the existing system contracts.
+	stateBudget := params.SystemMaxSStoresPerCall * evm.Context.CostPerStateByte * params.StorageCreationSize
 	msg := &Message{
 		From:      params.SystemAddress,
-		GasLimit:  30_000_000,
+		GasLimit:  30_000_000 + stateBudget,
 		GasPrice:  uint256.NewInt(0),
 		GasFeeCap: uint256.NewInt(0),
 		GasTipCap: uint256.NewInt(0),
@@ -290,7 +296,7 @@ func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM, blockAccessList
 	evm.StateDB.Prepare(evm.GetRules(), common.Address{}, common.Address{}, nil, nil, nil)
 	evm.StateDB.SetTxContext(common.Hash{}, 0, 0)
 	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.NewGasBudget(30_000_000, stateBudget), common.U2560)
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
@@ -306,9 +312,15 @@ func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM, blockAccessList *
 			defer tracer.OnSystemCallEnd()
 		}
 	}
+	// SYSTEM_MAX_SSTORES_PER_CALL = 16 is the upper bound on the number of
+	// new storage slots a single system call is expected to write.
+	//
+	// This value matches MAX_WITHDRAWAL_REQUESTS_PER_BLOCK (EIP-7002), the
+	// largest per-block bound across the existing system contracts.
+	stateBudget := params.SystemMaxSStoresPerCall * evm.Context.CostPerStateByte * params.StorageCreationSize
 	msg := &Message{
 		From:      params.SystemAddress,
-		GasLimit:  30_000_000,
+		GasLimit:  30_000_000 + stateBudget,
 		GasPrice:  uint256.NewInt(0),
 		GasFeeCap: uint256.NewInt(0),
 		GasTipCap: uint256.NewInt(0),
@@ -319,7 +331,7 @@ func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM, blockAccessList *
 	evm.StateDB.Prepare(evm.GetRules(), common.Address{}, common.Address{}, nil, nil, nil)
 	evm.StateDB.SetTxContext(common.Hash{}, 0, 0)
 	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.NewGasBudget(30_000_000, stateBudget), common.U2560)
 	if err != nil {
 		panic(err)
 	}
@@ -348,9 +360,15 @@ func processRequestsSystemCall(requests *[][]byte, rules params.Rules, evm *vm.E
 			defer tracer.OnSystemCallEnd()
 		}
 	}
+	// SYSTEM_MAX_SSTORES_PER_CALL = 16 is the upper bound on the number of
+	// new storage slots a single system call is expected to write.
+	//
+	// This value matches MAX_WITHDRAWAL_REQUESTS_PER_BLOCK (EIP-7002), the
+	// largest per-block bound across the existing system contracts.
+	stateBudget := params.SystemMaxSStoresPerCall * evm.Context.CostPerStateByte * params.StorageCreationSize
 	msg := &Message{
 		From:      params.SystemAddress,
-		GasLimit:  30_000_000,
+		GasLimit:  30_000_000 + stateBudget,
 		GasPrice:  uint256.NewInt(0),
 		GasFeeCap: uint256.NewInt(0),
 		GasTipCap: uint256.NewInt(0),
@@ -360,7 +378,7 @@ func processRequestsSystemCall(requests *[][]byte, rules params.Rules, evm *vm.E
 	evm.StateDB.Prepare(rules, common.Address{}, common.Address{}, nil, nil, nil)
 	evm.StateDB.SetTxContext(common.Hash{}, 0, blockAccessIndex)
 	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.NewGasBudget(30_000_000, stateBudget), 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 51c583689254..02b80f7f21c5 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -27,6 +27,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto/kzg4844"
+	"github.com/ethereum/go-ethereum/log"
 	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
 )
@@ -68,13 +69,27 @@ 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, isAmsterdam bool) (vm.GasCosts, error) {
+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 {
+			gas.RegularGas = params.TxGas + params.CreateGasAmsterdam
+			gas.StateGas = params.AccountCreationSize * costPerStateByte
+		} else {
+			gas.RegularGas = params.TxGasContractCreation
+		}
 	} else {
-		gas = params.TxGas
+		gas.RegularGas = params.TxGas
+	}
+	// Add gas for authorizations
+	if authList != nil {
+		if rules.IsAmsterdam {
+			gas.RegularGas += uint64(len(authList)) * params.TxAuthTupleRegularGas
+			gas.StateGas += uint64(len(authList)) * (params.AuthorizationCreationSize + params.AccountCreationSize) * costPerStateByte
+		} else {
+			gas.RegularGas += uint64(len(authList)) * params.CallNewAccountGas
+		}
 	}
 	dataLen := uint64(len(data))
 	// Bump the required gas by the amount of transactional data
@@ -85,59 +100,56 @@ 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 {
 		addresses := uint64(len(accessList))
 		storageKeys := uint64(accessList.StorageKeys())
-		if (math.MaxUint64-gas)/params.TxAccessListAddressGas < addresses {
+		if (math.MaxUint64-gas.RegularGas)/params.TxAccessListAddressGas < addresses {
 			return vm.GasCosts{}, ErrGasUintOverflow
 		}
-		gas += addresses * params.TxAccessListAddressGas
-		if (math.MaxUint64-gas)/params.TxAccessListStorageKeyGas < storageKeys {
+		gas.RegularGas += addresses * params.TxAccessListAddressGas
+		if (math.MaxUint64-gas.RegularGas)/params.TxAccessListStorageKeyGas < storageKeys {
 			return vm.GasCosts{}, ErrGasUintOverflow
 		}
-		gas += storageKeys * params.TxAccessListStorageKeyGas
+		gas.RegularGas += storageKeys * params.TxAccessListStorageKeyGas
 
 		// EIP-7981: access list data is charged in addition to the base charge.
-		if isAmsterdam {
+		if rules.IsAmsterdam {
 			const (
 				addressCost    = common.AddressLength * params.TxCostFloorPerToken7976 * params.TxTokenPerNonZeroByte
 				storageKeyCost = common.HashLength * params.TxCostFloorPerToken7976 * params.TxTokenPerNonZeroByte
 			)
-			if (math.MaxUint64-gas)/addressCost < addresses {
+			if (math.MaxUint64-gas.RegularGas)/addressCost < addresses {
 				return vm.GasCosts{}, ErrGasUintOverflow
 			}
-			gas += addresses * addressCost
-			if (math.MaxUint64-gas)/storageKeyCost < storageKeys {
+			gas.RegularGas += addresses * addressCost
+			if (math.MaxUint64-gas.RegularGas)/storageKeyCost < storageKeys {
 				return vm.GasCosts{}, ErrGasUintOverflow
 			}
-			gas += storageKeys * storageKeyCost
+			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).
@@ -364,6 +376,24 @@ func (st *stateTransition) to() common.Address {
 	return *st.msg.To
 }
 
+// buyGas pre-pays gas from the sender's balance and initializes the
+// transaction's gas budget. It is invoked at the tail of preCheck.
+//
+// The balance requirement is the worst-case ETH the tx may need to lock
+// up: `msg.GasLimit × max(msg.GasPrice, msg.GasFeeCap) + msg.Value`,
+// plus `blobGas × msg.BlobGasFeeCap` under Cancun. Insufficient balance
+// returns ErrInsufficientFunds. After the check, the sender is actually
+// debited `msg.GasLimit × msg.GasPrice` (plus `blobGas × blobBaseFee`
+// under Cancun), the cap-vs-tip differential is settled at tx end.
+//
+// The gas budget is seeded into both `initialBudget` (frozen snapshot
+// for tx-end accounting) and `gasRemaining` (live running balance):
+//
+//   - Pre-Amsterdam: one-dimensional regular budget equal to
+//     `msg.GasLimit`; the state-gas reservoir is zero.
+//   - Amsterdam+ (EIP-8037): two-dimensional budget. Regular gas is
+//     capped at `MaxTxGas` (EIP-7825, 16_777_216); any excess from
+//     `msg.GasLimit` above that cap becomes the state-gas reservoir.
 func (st *stateTransition) buyGas() error {
 	mgval := new(uint256.Int).SetUint64(st.msg.GasLimit)
 	_, overflow := mgval.MulOverflow(mgval, st.msg.GasPrice)
@@ -416,22 +446,42 @@ func (st *stateTransition) buyGas() error {
 	if have, want := st.state.GetBalance(st.msg.From), balanceCheck; 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
+
+	// After Amsterdam we limit the regular gas to 16M, 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()
 
 	if st.evm.Config.Tracer.HasGasHook() {
-		empty := vm.GasBudget{}
-		initial := vm.NewGasBudget(st.msg.GasLimit)
-		st.evm.Config.Tracer.EmitGasChange(empty.AsTracing(), initial.AsTracing(), tracing.GasChangeTxInitialBalance)
+		st.evm.Config.Tracer.EmitGasChange(tracing.Gas{}, st.gasRemaining.AsTracing(), tracing.GasChangeTxInitialBalance)
 	}
-	st.gasRemaining = vm.NewGasBudget(st.msg.GasLimit)
-	st.initialBudget = st.gasRemaining.Copy()
-
+	// Deduct the gas cost from the sender's balance
 	st.state.SubBalance(st.msg.From, mgval, tracing.BalanceDecreaseGasBuy)
 	return nil
 }
 
+// preCheck performs all pre-execution validation that does not require
+// the EVM to run, then ends by calling buyGas to lock in the gas budget.
+// It returns a consensus error if any of the following fail:
+//
+//   - Sender nonce matches state and is not at 2^64-1 (EIP-2681).
+//   - EIP-7825 per-tx gas-limit cap on Osaka chains pre-Amsterdam
+//     (the cap also bounds the regular dimension after Amsterdam, but
+//     it is enforced there via the two-dimensional budget in buyGas).
+//   - EIP-3607 sender-is-EOA, allowing accounts whose only code is an
+//     EIP-7702 delegation designator.
+//   - EIP-1559 fee-cap, tip-cap and base-fee constraints (London+).
+//   - Blob-tx structural checks: non-nil `To`, non-empty hash list,
+//     valid KZG versioned hashes, count below `BlobTxMaxBlobs` (Osaka+).
+//   - 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.
+//
+// The SkipNonceChecks / SkipTransactionChecks / NoBaseFee flags bypass
+// subsets of these checks for simulation paths (eth_call, eth_estimateGas).
 func (st *stateTransition) preCheck() error {
 	// Only check transactions that are not fake
 	msg := st.msg
@@ -449,11 +499,13 @@ func (st *stateTransition) preCheck() error {
 				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)
+	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 isOsaka && !isAmsterdam && msg.GasLimit > params.MaxTxGas {
+		if !isAmsterdam && 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
@@ -527,28 +579,72 @@ func (st *stateTransition) preCheck() error {
 	return st.buyGas()
 }
 
-// execute will transition the state by applying the current message and
-// returning the evm execution result with following fields.
+// reserveBlockGasBudget checks if the remaining gas budget in the block pool is
+// sufficient for including this transaction.
+func (st *stateTransition) reserveBlockGasBudget(rules params.Rules, gasLimit uint64, intrinsicCost vm.GasCosts) error {
+	var err error
+	if rules.IsAmsterdam {
+		// EIP-8037 per-tx 2D block-inclusion check. For each dimension,
+		// the worst-case contribution is tx.gas minus the other
+		// dimension's intrinsic (capped at MaxTxGas for the regular
+		// dimension).
+		regularReservation := gasLimit
+		if regularReservation > intrinsicCost.StateGas {
+			regularReservation -= intrinsicCost.StateGas
+		} else {
+			regularReservation = 0
+		}
+		regularReservation = min(regularReservation, params.MaxTxGas)
+
+		stateReservation := gasLimit
+		if stateReservation > intrinsicCost.RegularGas {
+			stateReservation -= intrinsicCost.RegularGas
+		} else {
+			stateReservation = 0
+		}
+		err = st.gp.CheckGasAmsterdam(regularReservation, stateReservation)
+	} else {
+		err = st.gp.CheckGasLegacy(gasLimit)
+	}
+	return err
+}
+
+// execute transitions the state by applying the current message and
+// returns the EVM execution result with the following fields:
 //
-//   - used gas: total gas used (including gas being refunded)
-//   - returndata: the returned data from evm
-//   - concrete execution error: various EVM errors which abort the execution, e.g.
-//     ErrOutOfGas, ErrExecutionReverted
+//   - used gas: total gas used, including gas refunded
+//   - peak used gas: maximum gas used before applying refunds
+//   - returndata: data returned by the EVM
+//   - execution error: EVM-level errors that abort execution, such as
+//     ErrOutOfGas or ErrExecutionReverted
 //
-// However if any consensus issue encountered, return the error directly with
-// nil evm execution result.
+// If a consensus error is encountered, it is returned directly with a
+// nil EVM execution result.
 func (st *stateTransition) execute() (*ExecutionResult, error) {
-	// First check this message satisfies all consensus rules before
-	// applying the message. The rules include these clauses
+	// The state-transition pipeline below runs in stages. Each stage may
+	// abort with a consensus error before the EVM is invoked:
 	//
-	// 1. the nonce of the message caller is correct
-	// 2. caller has enough balance to cover transaction fee(gaslimit * gasprice)
-	// 3. the amount of gas required is available in the block
-	// 4. the purchased gas is enough to cover intrinsic usage
-	// 5. there is no overflow when calculating intrinsic gas
-	// 6. caller has enough balance to cover asset transfer for **topmost** call
-
-	// Check clauses 1-3, buy gas if everything is correct
+	//   1. preCheck:   nonce, fee-cap, blob and EIP-7702 structural
+	//                  checks; ends by calling buyGas to debit the
+	//                  sender and seed the two-dimensional gas budget
+	//                  (EIP-8037).
+	//   2. Intrinsic:  charges the intrinsic regular + state cost from
+	//                  the running budget with overflow detection.
+	//   3. Block pool: per-dimension inclusion reservation against the
+	//                  block gas pool (two-dimensional after Amsterdam,
+	//                  EIP-8037).
+	//   4. Floor pre:  EIP-7623 calldata floor must fit in the gas allowance.
+	//   5. Top-call:   run the top-most call, ensuring sender can cover
+	//                  the value transfer of the top call frame; init-code
+	//                  size respects the cap.
+	//
+	// After the EVM has run, the result path applies EIP-8037 state-gas
+	// refunds, the EIP-3529 regular-refund cap, and the EIP-7623 scalar
+	// floor (`tx_gas_used = max(tx_gas_used_after_refund, floor)`),
+	// returns leftover gas to the sender, settles the block pool and
+	// pays the coinbase tip.
+
+	// Stage 1: validate the message and pre-pay gas.
 	if err := st.preCheck(); err != nil {
 		return nil, err
 	}
@@ -559,8 +655,11 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		contractCreation = msg.To == nil
 		floorDataGas     uint64
 	)
-	// 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, rules.IsAmsterdam)
+
+	// Stage 2: 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, contractCreation, rules, st.evm.Context.CostPerStateByte)
 	if err != nil {
 		return nil, err
 	}
@@ -571,14 +670,33 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	if st.evm.Config.Tracer.HasGasHook() {
 		st.evm.Config.Tracer.EmitGasChange(prior.AsTracing(), st.gasRemaining.AsTracing(), tracing.GasChangeTxIntrinsicGas)
 	}
-	// Gas limit suffices for the floor data cost (EIP-7623)
+
+	// Stage 3: reserve this tx's share of the block gas pool. Under
+	// Amsterdam this is a two-dimensional per-tx inclusion check; before
+	// Amsterdam it is a single scalar subtraction.
+	if err := st.reserveBlockGasBudget(rules, msg.GasLimit, cost); err != nil {
+		return nil, err
+	}
+
+	// Stage 4: validate the EIP-7623 calldata floor against the gas limit.
+	// The floor inflates the total gas usage at tx end, so the gas limit
+	// must be sufficient to cover that.
 	if rules.IsPrague {
 		floorDataGas, err = FloorDataGas(rules, msg.Data, msg.AccessList)
 		if err != nil {
 			return nil, err
 		}
+		// Make sure the transaction has sufficient gas allowance to
+		// pay the floor cost.
 		if msg.GasLimit < floorDataGas {
-			return nil, fmt.Errorf("%w: have %d, want %d", ErrFloorDataGas, msg.GasLimit, floorDataGas)
+			return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, msg.GasLimit, floorDataGas)
+		}
+		// In Amsterdam, the transaction gas limit is allowed to exceed
+		// params.MaxTxGas, but the calldata floor cost is capped by it.
+		if rules.IsAmsterdam {
+			if max(cost.RegularGas, floorDataGas) > params.MaxTxGas {
+				return nil, fmt.Errorf("%w: regular intrisic cost %v, floor: %v", ErrFloorDataGas, cost.RegularGas, floorDataGas)
+			}
 		}
 	}
 
@@ -590,7 +708,8 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		}
 	}
 
-	// Check clause 6
+	// Stage 5: top-call affordability, the sender must still be able
+	// to cover the value transfer of the top frame after gas pre-pay.
 	value := msg.Value
 	if value == nil {
 		value = new(uint256.Int)
@@ -617,18 +736,19 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		vmerr error // vm errors do not effect consensus and are therefore not assigned to err
 	)
 	if contractCreation {
-		ret, _, st.gasRemaining, vmerr = st.evm.Create(msg.From, msg.Data, st.gasRemaining, value)
+		var result vm.GasBudget
+		// Capture the forwarded regular-gas amount BEFORE ForwardAll consumes
+		// it, so Absorb can back out state-gas spillover from
+		// UsedRegularGas per EIP-8037 (EELS semantics).
+		forwardedR := st.gasRemaining.RegularGas
+		ret, _, result, vmerr = st.evm.Create(msg.From, msg.Data, st.gasRemaining.ForwardAll(), value)
+		st.gasRemaining.Absorb(result, forwardedR)
 	} 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.
-		if msg.SetCodeAuthorizations != nil {
-			for _, auth := range msg.SetCodeAuthorizations {
-				// Note errors are ignored, we simply skip invalid authorizations here.
-				st.applyAuthorization(&auth)
-			}
-		}
+		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
@@ -638,43 +758,82 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		if addr, ok := types.ParseDelegation(st.state.GetCode(*msg.To)); ok {
 			st.state.AddAddressToAccessList(addr)
 		}
-
 		// Execute the transaction's call.
-		ret, st.gasRemaining, vmerr = st.evm.Call(msg.From, st.to(), msg.Data, st.gasRemaining, value)
+		var result vm.GasBudget
+		forwardedR := st.gasRemaining.RegularGas
+		ret, result, vmerr = st.evm.Call(msg.From, st.to(), msg.Data, st.gasRemaining.ForwardAll(), value)
+		st.gasRemaining.Absorb(result, forwardedR)
+	}
+	// If this was a failed contract creation, refund the account creation costs.
+	if rules.IsAmsterdam {
+		if vmerr != nil && contractCreation {
+			refund := params.AccountCreationSize * st.evm.Context.CostPerStateByte
+			st.gasRemaining.RefundState(refund)
+		}
 	}
 
 	// Record the gas used excluding gas refunds. This value represents the actual
 	// gas allowance required to complete execution.
 	peakGasUsed := st.gasUsed()
+	peakRegular := st.gasRemaining.UsedRegularGas
 
 	// Compute refund counter, capped to a refund quotient.
-	st.gasRemaining.Refund(st.calcRefund())
+	st.gasRemaining.RefundRegular(st.calcRefund())
 
 	if rules.IsPrague {
-		// After EIP-7623: Data-heavy transactions pay the floor gas.
+		// EIP-7623 floor: tx_gas_used_after_refund = max(used, calldata_floor).
+		// Drain the leftover gas budget — regular first, then state — to bring
+		// gasUsed up to the floor. State must be drained too because a failed
+		// contract-creation top-level refund (line ~770) can move otherwise-spent
+		// gas back into the state reservoir, leaving RegularGas too small to
+		// satisfy the floor on its own.
 		if used := st.gasUsed(); used < floorDataGas {
-			prior, _ := st.gasRemaining.Charge(vm.GasCosts{RegularGas: floorDataGas - used})
+			prior := st.gasRemaining
+			need := floorDataGas - used
+			if take := min(need, st.gasRemaining.RegularGas); take > 0 {
+				st.gasRemaining.RegularGas -= take
+				st.gasRemaining.UsedRegularGas += take
+				need -= take
+			}
+			if take := min(need, st.gasRemaining.StateGas); take > 0 {
+				st.gasRemaining.StateGas -= take
+				st.gasRemaining.UsedStateGas += int64(take)
+				need -= take
+			}
+			if need > 0 {
+				return nil, fmt.Errorf("insufficient gas for floor cost, remaining: %d", need)
+			}
 			if st.evm.Config.Tracer.HasGasHook() {
 				st.evm.Config.Tracer.EmitGasChange(prior.AsTracing(), st.gasRemaining.AsTracing(), tracing.GasChangeTxDataFloor)
 			}
 		}
-		if peakGasUsed < floorDataGas {
-			peakGasUsed = floorDataGas
-		}
+		peakGasUsed = max(peakGasUsed, floorDataGas)
+		peakRegular = max(peakRegular, 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.
+		// st.gasRemaining.UsedRegularGas / UsedStateGas already include both
+		// the intrinsic charge (from st.gasRemaining.Charge(cost) above) and
+		// the per-frame exec contributions absorbed from evm.Call / evm.Create.
+		//
+		// UsedStateGas should never become negative in the top-most frame, since
+		// state gas refunds only occur when state creation is reverted within the
+		// same transaction, while clearing pre-existing state is never refunded.
+		var txState uint64
+		if st.gasRemaining.UsedStateGas >= 0 {
+			txState = uint64(st.gasRemaining.UsedStateGas)
+		} else {
+			log.Error("Negative top-most frame state gas usage", "amount", st.gasRemaining.UsedStateGas)
+		}
+		if err := st.gp.ChargeGasAmsterdam(peakRegular, 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.ChargeGasLegacy(returned, st.gasUsed()); err != nil {
+			return nil, err
+		}
 	}
 	effectiveTip := msg.GasPrice
 	if rules.IsLondon {
@@ -743,35 +902,114 @@ func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorizatio
 	return authority, nil
 }
 
+// applyAuthorizations applies every EIP-7702 code delegation in the tx and,
+// under EIP-8037, reconciles the per-authority creation budget so that the
+// total AuthorizationCreationSize state gas charged matches the net change
+// in on-disk delegation bytes.
+//
+// Invalid authorizations are silently skipped (their auth-base intrinsic
+// state gas remains charged, matching the pre-existing behavior).
+func (st *stateTransition) applyAuthorizations(rules params.Rules, auths []types.SetCodeAuthorization) {
+	if len(auths) == 0 {
+		return
+	}
+	// Under EIP-8037 each authority can be billed at most one
+	// AuthorizationCreationSize per tx. applyAuthorization records the
+	// authority that bills the per-tx auth-base creation, and refunds it on
+	// the spot if a later clearing authorization in the same tx undoes it.
+	var billed map[common.Address]struct{}
+	if rules.IsAmsterdam {
+		billed = make(map[common.Address]struct{})
+	}
+	for _, auth := range auths {
+		// Errors are ignored — invalid authorizations are simply skipped.
+		st.applyAuthorization(rules, &auth, billed)
+	}
+}
+
 // applyAuthorization applies an EIP-7702 code delegation to the state.
-func (st *stateTransition) applyAuthorization(auth *types.SetCodeAuthorization) error {
+//
+// authBilledCreations, when non-nil, tracks the set of authorities for which
+// this tx has been billed one AuthorizationCreationSize charge (the per-
+// authority "first creation" budget). A subsequent clearing authorization
+// (auth.Address == 0) for an authority in this set refunds the prior bill
+// and removes the entry, since the net delegation bytes written by the
+// chain are zero.
+func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.SetCodeAuthorization, authBilled map[common.Address]struct{}) error {
 	authority, err := st.validateAuthorization(auth)
 	if err != nil {
 		return err
 	}
-
 	// If the account already exists in state, refund the new account cost
 	// charged in the intrinsic calculation.
 	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.
+			st.gasRemaining.RefundState(params.AccountCreationSize * st.evm.Context.CostPerStateByte)
+		} else {
+			st.state.AddRefund(params.CallNewAccountGas - params.TxAuthTupleGas)
+		}
+	}
+	prevDelegation, isDelegated := types.ParseDelegation(st.state.GetCode(authority))
+	if rules.IsAmsterdam {
+		// EIP-8037: reconcile the per-authority auth-base creation budget.
+		//
+		// Refill the auth-base for the current authorization if ANY of:
+		//
+		//   - the authority was already delegated at the start of the tx
+		//     (the 23 bytes are already accounted for in pre-tx state),
+		//
+		//   - a prior auth in this tx has already billed the auth-base for
+		//     this authority (per-tx per-authority creation budget is 1),
+		//
+		//   - auth.Address == 0
+		//     - if it was delegated: no charge
+		//     - if it wasn't delegated: no-op
+		//
+		// Otherwise, mark this auth as the one that bills the per-tx
+		// auth-base creation for this authority.
+		//
+		// In addition, if this is a clearing auth (auth.Address == 0) and a
+		// prior auth in this tx already billed the auth-base for this
+		// authority, refund that prior bill and drop the mark: the chain of
+		// auths writes zero net delegation bytes, so the earlier bill is no
+		// longer justified.
+		var (
+			clearing     = auth.Address == (common.Address{})
+			_, delegated = types.ParseDelegation(st.state.GetCode(authority))
+			_, billed    = authBilled[authority]
+		)
+		if delegated || billed || clearing {
+			st.gasRemaining.RefundState(params.AuthorizationCreationSize * st.evm.Context.CostPerStateByte)
+		} else {
+			authBilled[authority] = struct{}{}
+		}
+		// Refund that prior bill and drop the mark
+		if clearing && billed {
+			st.gasRemaining.RefundState(params.AuthorizationCreationSize * st.evm.Context.CostPerStateByte)
+			delete(authBilled, authority)
+		}
 	}
 
 	// Update nonce and account code.
 	st.state.SetNonce(authority, auth.Nonce+1, tracing.NonceChangeAuthorization)
+
+	// Delegation to zero address means clear.
 	if auth.Address == (common.Address{}) {
-		// Delegation to zero address means clear.
-		st.state.SetCode(authority, nil, tracing.CodeChangeAuthorizationClear)
+		if isDelegated {
+			st.state.SetCode(authority, nil, tracing.CodeChangeAuthorizationClear)
+		}
 		return 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
 }
 
 // calcRefund computes refund counter, capped to a refund quotient.
-func (st *stateTransition) calcRefund() vm.GasBudget {
+func (st *stateTransition) calcRefund() uint64 {
 	var refund uint64
 	if !st.evm.ChainConfig().IsLondon(st.evm.Context.BlockNumber) {
 		// Before EIP-3529: refunds were capped to gasUsed / 2
@@ -789,21 +1027,20 @@ func (st *stateTransition) calcRefund() vm.GasBudget {
 
 		st.evm.Config.Tracer.EmitGasChange(st.gasRemaining.AsTracing(), after.AsTracing(), tracing.GasChangeTxRefunds)
 	}
-	return vm.NewGasBudget(refund)
+	return refund
 }
 
-// returnGas returns ETH for remaining gas,
-// exchanged at the original rate.
-func (st *stateTransition) returnGas() {
-	remaining := uint256.NewInt(st.gasRemaining.RegularGas)
+// returnGas returns ETH for remaining gas, exchanged at the original rate.
+func (st *stateTransition) returnGas() uint64 {
+	gas := st.gasRemaining.RegularGas + st.gasRemaining.StateGas
+	remaining := uint256.NewInt(gas)
 	remaining.Mul(remaining, st.msg.GasPrice)
 	st.state.AddBalance(st.msg.From, remaining, tracing.BalanceIncreaseGasReturn)
 
-	if st.gasRemaining.RegularGas > 0 && st.evm.Config.Tracer.HasGasHook() {
-		after := st.gasRemaining
-		after.RegularGas = 0
-		st.evm.Config.Tracer.EmitGasChange(st.gasRemaining.AsTracing(), after.AsTracing(), tracing.GasChangeTxLeftOverReturned)
+	if !st.gasRemaining.IsZero() && st.evm.Config.Tracer.HasGasHook() {
+		st.evm.Config.Tracer.EmitGasChange(st.gasRemaining.AsTracing(), tracing.Gas{}, tracing.GasChangeTxLeftOverReturned)
 	}
+	return gas
 }
 
 // gasUsed returns the amount of gas used up by the state transition.
diff --git a/core/state_transition_test.go b/core/state_transition_test.go
index 8aab016123e6..be2de7f5114e 100644
--- a/core/state_transition_test.go
+++ b/core/state_transition_test.go
@@ -155,50 +155,50 @@ func TestIntrinsicGas(t *testing.T) {
 		isEIP2028   bool
 		isEIP3860   bool
 		isAmsterdam bool
-		want        uint64
+		want        vm.GasCosts
 	}{
 		{
 			name: "frontier/empty-call",
-			want: params.TxGas,
+			want: vm.GasCosts{RegularGas: params.TxGas},
 		},
 		{
 			name:        "frontier/contract-creation-pre-homestead",
 			creation:    true,
 			isHomestead: false,
 			// pre-homestead, contract creation still uses TxGas
-			want: params.TxGas,
+			want: vm.GasCosts{RegularGas: params.TxGas},
 		},
 		{
 			name:        "homestead/contract-creation",
 			creation:    true,
 			isHomestead: true,
-			want:        params.TxGasContractCreation,
+			want:        vm.GasCosts{RegularGas: params.TxGasContractCreation},
 		},
 		{
 			name: "frontier/non-zero-data",
 			data: bytes.Repeat([]byte{0xff}, 100),
 			// 100 nz bytes * 68 (frontier)
-			want: params.TxGas + 100*params.TxDataNonZeroGasFrontier,
+			want: vm.GasCosts{RegularGas: params.TxGas + 100*params.TxDataNonZeroGasFrontier},
 		},
 		{
 			name:      "istanbul/non-zero-data",
 			data:      bytes.Repeat([]byte{0xff}, 100),
 			isEIP2028: true,
 			// 100 nz bytes * 16 (post-EIP2028)
-			want: params.TxGas + 100*params.TxDataNonZeroGasEIP2028,
+			want: vm.GasCosts{RegularGas: params.TxGas + 100*params.TxDataNonZeroGasEIP2028},
 		},
 		{
 			name:      "istanbul/zero-data",
 			data:      bytes.Repeat([]byte{0x00}, 100),
 			isEIP2028: true,
 			// 100 zero bytes * 4
-			want: params.TxGas + 100*params.TxDataZeroGas,
+			want: vm.GasCosts{RegularGas: params.TxGas + 100*params.TxDataZeroGas},
 		},
 		{
 			name:      "istanbul/mixed-data",
 			data:      append(bytes.Repeat([]byte{0x00}, 50), bytes.Repeat([]byte{0xff}, 50)...),
 			isEIP2028: true,
-			want:      params.TxGas + 50*params.TxDataZeroGas + 50*params.TxDataNonZeroGasEIP2028,
+			want:      vm.GasCosts{RegularGas: params.TxGas + 50*params.TxDataZeroGas + 50*params.TxDataNonZeroGasEIP2028},
 		},
 		{
 			name:        "shanghai/init-code-word-gas",
@@ -208,7 +208,7 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP2028:   true,
 			isEIP3860:   true,
 			// TxGasContractCreation + 64 zero bytes * 4 + 2 words * 2
-			want: params.TxGasContractCreation + 64*params.TxDataZeroGas + 2*params.InitCodeWordGas,
+			want: vm.GasCosts{RegularGas: params.TxGasContractCreation + 64*params.TxDataZeroGas + 2*params.InitCodeWordGas},
 		},
 		{
 			name:        "shanghai/init-code-non-multiple-of-32",
@@ -217,7 +217,7 @@ func TestIntrinsicGas(t *testing.T) {
 			isHomestead: true,
 			isEIP2028:   true,
 			isEIP3860:   true,
-			want:        params.TxGasContractCreation + 33*params.TxDataZeroGas + 2*params.InitCodeWordGas,
+			want:        vm.GasCosts{RegularGas: params.TxGasContractCreation + 33*params.TxDataZeroGas + 2*params.InitCodeWordGas},
 		},
 		{
 			name: "berlin/access-list",
@@ -227,7 +227,7 @@ func TestIntrinsicGas(t *testing.T) {
 			},
 			isEIP2028: true,
 			// 2 addrs * 2400 + 3 keys * 1900
-			want: params.TxGas + 2*params.TxAccessListAddressGas + 3*params.TxAccessListStorageKeyGas,
+			want: vm.GasCosts{RegularGas: params.TxGas + 2*params.TxAccessListAddressGas + 3*params.TxAccessListStorageKeyGas},
 		},
 		{
 			name: "amsterdam/access-list-extra-cost",
@@ -238,9 +238,9 @@ func TestIntrinsicGas(t *testing.T) {
 			isEIP2028:   true,
 			isAmsterdam: true,
 			// base access-list charge + EIP-7981 extra
-			want: params.TxGas +
+			want: vm.GasCosts{RegularGas: params.TxGas +
 				2*params.TxAccessListAddressGas + 3*params.TxAccessListStorageKeyGas +
-				2*amsterdamAddressCost + 3*amsterdamStorageKeyCost,
+				2*amsterdamAddressCost + 3*amsterdamStorageKeyCost},
 		},
 		{
 			name: "prague/auth-list",
@@ -250,8 +250,54 @@ func TestIntrinsicGas(t *testing.T) {
 				{Address: addr1},
 			},
 			isEIP2028: true,
-			// 3 auths * 25000
-			want: params.TxGas + 3*params.CallNewAccountGas,
+			// 3 auths * 25000 (pre-Amsterdam: CallNewAccountGas per auth tuple)
+			want: vm.GasCosts{RegularGas: params.TxGas + 3*params.CallNewAccountGas},
+		},
+		{
+			name:        "amsterdam/contract-creation-empty",
+			creation:    true,
+			isHomestead: true,
+			isEIP2028:   true,
+			isAmsterdam: true,
+			// EIP-8037: creation regular gas is TxGas + CreateGasAmsterdam (not TxGasContractCreation),
+			// and account-creation cost is moved to state gas.
+			want: vm.GasCosts{
+				RegularGas: params.TxGas + params.CreateGasAmsterdam,
+				StateGas:   params.AccountCreationSize * params.CostPerStateByte,
+			},
+		},
+		{
+			name:        "amsterdam/contract-creation-init-code",
+			data:        bytes.Repeat([]byte{0x00}, 64), // 2 words of init code
+			creation:    true,
+			isHomestead: true,
+			isEIP2028:   true,
+			isEIP3860:   true, // Shanghai gates init-code word gas
+			isAmsterdam: true,
+			want: vm.GasCosts{
+				RegularGas: params.TxGas + params.CreateGasAmsterdam +
+					64*params.TxDataZeroGas + 2*params.InitCodeWordGas,
+				StateGas: params.AccountCreationSize * params.CostPerStateByte,
+			},
+		},
+		{
+			name: "amsterdam/contract-creation-with-access-list",
+			data: bytes.Repeat([]byte{0xff}, 32), // 1 word of non-zero init code
+			accessList: types.AccessList{
+				{Address: addr1, StorageKeys: []common.Hash{key1}},
+			},
+			creation:    true,
+			isHomestead: true,
+			isEIP2028:   true,
+			isEIP3860:   true,
+			isAmsterdam: true,
+			want: vm.GasCosts{
+				RegularGas: params.TxGas + params.CreateGasAmsterdam +
+					32*params.TxDataNonZeroGasEIP2028 + 1*params.InitCodeWordGas +
+					1*params.TxAccessListAddressGas + 1*params.TxAccessListStorageKeyGas +
+					1*amsterdamAddressCost + 1*amsterdamStorageKeyCost,
+				StateGas: params.AccountCreationSize * params.CostPerStateByte,
+			},
 		},
 		{
 			name: "amsterdam/combined",
@@ -264,23 +310,34 @@ func TestIntrinsicGas(t *testing.T) {
 			},
 			isEIP2028:   true,
 			isAmsterdam: true,
-			want: params.TxGas +
-				100*params.TxDataNonZeroGasEIP2028 +
-				1*params.TxAccessListAddressGas + 1*params.TxAccessListStorageKeyGas +
-				1*amsterdamAddressCost + 1*amsterdamStorageKeyCost +
-				1*params.CallNewAccountGas,
+			// EIP-8037 splits the auth-tuple charge into regular + state gas:
+			//   regular: TxAuthTupleRegularGas (7500) per auth
+			//   state:   (AuthorizationCreationSize + AccountCreationSize) * CostPerStateByte per auth
+			want: vm.GasCosts{
+				RegularGas: params.TxGas +
+					100*params.TxDataNonZeroGasEIP2028 +
+					1*params.TxAccessListAddressGas + 1*params.TxAccessListStorageKeyGas +
+					1*amsterdamAddressCost + 1*amsterdamStorageKeyCost +
+					1*params.TxAuthTupleRegularGas,
+				StateGas: 1 * (params.AuthorizationCreationSize + params.AccountCreationSize) * params.CostPerStateByte,
+			},
 		},
 	}
 	for _, tt := range tests {
 		t.Run(tt.name, func(t *testing.T) {
+			rules := params.Rules{
+				IsHomestead: tt.isHomestead,
+				IsIstanbul:  tt.isEIP2028,
+				IsShanghai:  tt.isEIP3860,
+				IsAmsterdam: tt.isAmsterdam,
+			}
 			got, err := IntrinsicGas(tt.data, tt.accessList, tt.authList,
-				tt.creation, tt.isHomestead, tt.isEIP2028, tt.isEIP3860, tt.isAmsterdam)
+				tt.creation, rules, params.CostPerStateByte)
 			if err != nil {
 				t.Fatalf("unexpected error: %v", err)
 			}
-			want := vm.GasCosts{RegularGas: tt.want}
-			if got != want {
-				t.Fatalf("gas mismatch: got %+v, want %+v", got, want)
+			if got != tt.want {
+				t.Fatalf("gas mismatch: got %+v, want %+v", got, tt.want)
 			}
 		})
 	}
diff --git a/core/tracing/gen_gas_change_reason_stringer.go b/core/tracing/gen_gas_change_reason_stringer.go
index e64be781a6b4..38ade00f5056 100644
--- a/core/tracing/gen_gas_change_reason_stringer.go
+++ b/core/tracing/gen_gas_change_reason_stringer.go
@@ -28,21 +28,22 @@ func _() {
 	_ = x[GasChangeWitnessCodeChunk-17]
 	_ = x[GasChangeWitnessContractCollisionCheck-18]
 	_ = x[GasChangeTxDataFloor-19]
+	_ = x[GasChangeStateGasRefund-20]
 	_ = x[GasChangeIgnored-255]
 }
 
 const (
-	_GasChangeReason_name_0 = "UnspecifiedTxInitialBalanceTxIntrinsicGasTxRefundsTxLeftOverReturnedCallInitialBalanceCallLeftOverReturnedCallLeftOverRefundedCallContractCreationCallContractCreation2CallCodeStorageCallOpCodeCallPrecompiledContractCallStorageColdAccessCallFailedExecutionWitnessContractInitWitnessContractCreationWitnessCodeChunkWitnessContractCollisionCheckTxDataFloor"
+	_GasChangeReason_name_0 = "UnspecifiedTxInitialBalanceTxIntrinsicGasTxRefundsTxLeftOverReturnedCallInitialBalanceCallLeftOverReturnedCallLeftOverRefundedCallContractCreationCallContractCreation2CallCodeStorageCallOpCodeCallPrecompiledContractCallStorageColdAccessCallFailedExecutionWitnessContractInitWitnessContractCreationWitnessCodeChunkWitnessContractCollisionCheckTxDataFloorStateGasRefund"
 	_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}
+	_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, 367}
 )
 
 func (i GasChangeReason) String() string {
 	switch {
-	case i <= 19:
+	case i <= 20:
 		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 6ea3f7ebbfa9..72cbc8a29816 100644
--- a/core/tracing/hooks.go
+++ b/core/tracing/hooks.go
@@ -472,6 +472,10 @@ const (
 	// transaction data. This change will always be a negative change.
 	GasChangeTxDataFloor GasChangeReason = 19
 
+	// GasChangeStateGasRefund represents the amount of pre-charged state gas
+	// refunded back to the state reservoir.
+	GasChangeStateGasRefund GasChangeReason = 20
+
 	// 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/txpool/validation.go b/core/txpool/validation.go
index c87bba31ac48..5f8463729bb9 100644
--- a/core/txpool/validation.go
+++ b/core/txpool/validation.go
@@ -125,7 +125,7 @@ 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, rules.IsAmsterdam)
+	intrGas, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, params.CostPerStateByte)
 	if err != nil {
 		return err
 	}
@@ -138,9 +138,18 @@ func ValidateTransaction(tx *types.Transaction, head *types.Header, signer types
 		if err != nil {
 			return err
 		}
+		// Make sure the transaction has sufficient gas allowance to
+		// pay the floor cost.
 		if tx.Gas() < floorDataGas {
 			return fmt.Errorf("%w: gas %v, minimum needed %v", core.ErrFloorDataGas, tx.Gas(), floorDataGas)
 		}
+		// In Amsterdam, the transaction gas limit is allowed to exceed
+		// params.MaxTxGas, but the calldata floor cost is capped by it.
+		if rules.IsAmsterdam {
+			if max(intrGas.RegularGas, floorDataGas) > params.MaxTxGas {
+				return fmt.Errorf("%w: regular intrisic cost %v, floor: %v", core.ErrFloorDataGas, intrGas.RegularGas, floorDataGas)
+			}
+		}
 	}
 	// Ensure the gasprice is high enough to cover the requirement of the calling pool
 	if tx.GasTipCapIntCmp(opts.MinTip) < 0 {
diff --git a/core/vm/contract.go b/core/vm/contract.go
index 45c879c80f20..7ee125470c75 100644
--- a/core/vm/contract.go
+++ b/core/vm/contract.go
@@ -42,6 +42,8 @@ type Contract struct {
 	IsDeployment bool
 	IsSystemCall bool
 
+	// Gas carries the unified gas state for this frame: running balance,
+	// reservoir, and per-frame usage accumulators. See GasBudget.
 	Gas   GasBudget
 	value *uint256.Int
 }
@@ -113,7 +115,6 @@ func (c *Contract) GetOp(n uint64) OpCode {
 	if n < uint64(len(c.Code)) {
 		return OpCode(c.Code[n])
 	}
-
 	return STOP
 }
 
@@ -125,9 +126,23 @@ func (c *Contract) Caller() common.Address {
 	return c.caller
 }
 
-// UseGas attempts the use gas and subtracts it and returns true on success
-func (c *Contract) UseGas(cost GasCosts, logger *tracing.Hooks, reason tracing.GasChangeReason) (ok bool) {
-	prior, ok := c.Gas.Charge(cost)
+// chargeRegular deducts regular gas only, with tracer integration.
+// Returns false on OOG. Delegates the arithmetic to GasBudget.ChargeRegular.
+func (c *Contract) chargeRegular(r uint64, logger *tracing.Hooks, reason tracing.GasChangeReason) bool {
+	prior, ok := c.Gas.ChargeRegular(r)
+	if !ok {
+		return false
+	}
+	if logger.HasGasHook() && reason != tracing.GasChangeIgnored {
+		logger.EmitGasChange(prior.AsTracing(), c.Gas.AsTracing(), reason)
+	}
+	return true
+}
+
+// chargeState deducts state gas (spilling into regular when the reservoir is
+// exhausted), with tracer integration. Returns false on OOG.
+func (c *Contract) chargeState(s uint64, logger *tracing.Hooks, reason tracing.GasChangeReason) bool {
+	prior, ok := c.Gas.ChargeState(s)
 	if !ok {
 		return false
 	}
@@ -137,15 +152,41 @@ func (c *Contract) UseGas(cost GasCosts, logger *tracing.Hooks, reason tracing.G
 	return true
 }
 
-// RefundGas refunds the leftover gas budget back to the contract.
-func (c *Contract) RefundGas(refund GasBudget, logger *tracing.Hooks, reason tracing.GasChangeReason) {
-	prior, changed := c.Gas.Refund(refund)
-	if !changed {
-		return
+// refundState refunds the pre-charged state gas back to state reservoir.
+func (c *Contract) refundState(s uint64, logger *tracing.Hooks, reason tracing.GasChangeReason) {
+	prior := c.Gas
+	c.Gas.RefundState(s)
+
+	if s != 0 && logger.HasGasHook() && reason != tracing.GasChangeIgnored {
+		logger.EmitGasChange(prior.AsTracing(), c.Gas.AsTracing(), reason)
+	}
+}
+
+// refundGas absorbs a sub-call's leftover GasBudget into this contract's gas state.
+func (c *Contract) refundGas(child GasBudget, forwarded uint64, logger *tracing.Hooks, reason tracing.GasChangeReason) {
+	prior := c.Gas
+	c.Gas.Absorb(child, forwarded)
+	if logger.HasGasHook() && reason != tracing.GasChangeIgnored {
+		logger.EmitGasChange(prior.AsTracing(), c.Gas.AsTracing(), reason)
 	}
+}
+
+// forwardGas drains `regular` regular gas and the entire state reservoir
+// from this contract's running budget and returns the initial GasBudget for
+// a child frame. The caller's UsedRegularGas is bumped by the forwarded
+// amount so that the absorb-on-return path correctly reclaims the unused
+// portion. Thin wrapper around GasBudget.Forward with tracer integration.
+//
+// Caller must ensure `regular` is no larger than the running balance (the
+// opcode's dynamic gas table is expected to validate that before invoking
+// the opcode handler).
+func (c *Contract) forwardGas(regular uint64, logger *tracing.Hooks, reason tracing.GasChangeReason) GasBudget {
+	prior := c.Gas
+	child := c.Gas.Forward(regular)
 	if logger.HasGasHook() && reason != tracing.GasChangeIgnored {
 		logger.EmitGasChange(prior.AsTracing(), c.Gas.AsTracing(), reason)
 	}
+	return child
 }
 
 // Address returns the contracts address
diff --git a/core/vm/contracts.go b/core/vm/contracts.go
index 71cfdbc52773..6908ffeba190 100644
--- a/core/vm/contracts.go
+++ b/core/vm/contracts.go
@@ -264,9 +264,8 @@ func ActivePrecompiles(rules params.Rules) []common.Address {
 // - any error that occurred
 func RunPrecompiledContract(stateDB StateDB, p PrecompiledContract, address common.Address, input []byte, gas GasBudget, logger *tracing.Hooks, rules params.Rules) (ret []byte, remaining GasBudget, err error) {
 	gasCost := p.RequiredGas(input)
-	prior, ok := gas.Charge(GasCosts{RegularGas: gasCost})
+	prior, ok := gas.ChargeRegular(gasCost)
 	if !ok {
-		gas.Exhaust()
 		return nil, gas, ErrOutOfGas
 	}
 	if logger.HasGasHook() {
diff --git a/core/vm/contracts_fuzz_test.go b/core/vm/contracts_fuzz_test.go
index 988cdb91f222..4d28df6a6a17 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 e7841c8552e7..c6975bd0a684 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/eips.go b/core/vm/eips.go
index 33af8fd4fd9d..0fbf27519a62 100644
--- a/core/vm/eips.go
+++ b/core/vm/eips.go
@@ -43,6 +43,7 @@ var activators = map[int]func(*JumpTable){
 	7939: enable7939,
 	8024: enable8024,
 	7843: enable7843,
+	8037: enable8037,
 }
 
 // EnableEIP enables the given EIP on the config.
@@ -377,7 +378,7 @@ func opExtCodeCopyEIP4762(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, er
 	code := evm.StateDB.GetCode(addr)
 	paddedCodeCopy, copyOffset, nonPaddedCopyLength := getDataAndAdjustedBounds(code, uint64CodeOffset, length.Uint64())
 	consumed, wanted := evm.AccessEvents.CodeChunksRangeGas(addr, copyOffset, nonPaddedCopyLength, uint64(len(code)), false, scope.Contract.Gas.RegularGas)
-	scope.Contract.UseGas(GasCosts{RegularGas: consumed}, evm.Config.Tracer, tracing.GasChangeUnspecified)
+	scope.Contract.chargeRegular(consumed, evm.Config.Tracer, tracing.GasChangeUnspecified)
 	if consumed < wanted {
 		return nil, ErrOutOfGas
 	}
@@ -403,7 +404,7 @@ func opPush1EIP4762(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 			// advanced past this boundary.
 			contractAddr := scope.Contract.Address()
 			consumed, wanted := evm.AccessEvents.CodeChunksRangeGas(contractAddr, *pc+1, uint64(1), uint64(len(scope.Contract.Code)), false, scope.Contract.Gas.RegularGas)
-			scope.Contract.UseGas(GasCosts{RegularGas: wanted}, evm.Config.Tracer, tracing.GasChangeUnspecified)
+			scope.Contract.chargeRegular(wanted, evm.Config.Tracer, tracing.GasChangeUnspecified)
 			if consumed < wanted {
 				return nil, ErrOutOfGas
 			}
@@ -430,7 +431,7 @@ func makePushEIP4762(size uint64, pushByteSize int) executionFunc {
 		if !scope.Contract.IsDeployment && !scope.Contract.IsSystemCall {
 			contractAddr := scope.Contract.Address()
 			consumed, wanted := evm.AccessEvents.CodeChunksRangeGas(contractAddr, uint64(start), uint64(pushByteSize), uint64(len(scope.Contract.Code)), false, scope.Contract.Gas.RegularGas)
-			scope.Contract.UseGas(GasCosts{RegularGas: consumed}, evm.Config.Tracer, tracing.GasChangeUnspecified)
+			scope.Contract.chargeRegular(consumed, evm.Config.Tracer, tracing.GasChangeUnspecified)
 			if consumed < wanted {
 				return nil, ErrOutOfGas
 			}
@@ -590,3 +591,14 @@ func enable7843(jt *JumpTable) {
 		maxStack:    maxStack(0, 1),
 	}
 }
+
+// enable8037 enables the multidimensional-metering as specified in EIP-8037.
+func enable8037(jt *JumpTable) {
+	jt[CREATE].constantGas = params.CreateGasAmsterdam
+	jt[CREATE].dynamicGas = gasCreateEip8037
+	jt[CREATE2].constantGas = params.CreateGasAmsterdam
+	jt[CREATE2].dynamicGas = gasCreate2Eip8037
+	jt[CALL].dynamicGas = gasCallEIP8037
+	jt[SELFDESTRUCT].dynamicGas = gasSelfdestruct8037
+	jt[SSTORE].dynamicGas = gasSStore8037
+}
diff --git a/core/vm/evm.go b/core/vm/evm.go
index 832306b9a0cd..a16e9c8cc273 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -67,6 +67,8 @@ type BlockContext struct {
 	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 // CostPerByte for new state after EIP-8037
 }
 
 // TxContext provides the EVM with information about a transaction.
@@ -245,23 +247,23 @@ func isSystemCall(caller common.Address) bool {
 // parameters. It also handles any necessary value transfer required and takse
 // the necessary steps to create accounts and reverses the state in case of an
 // execution error or failed value transfer.
-func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, leftOverGas GasBudget, err error) {
+func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, result GasBudget, err error) {
 	// Capture the tracer start/end events in debug mode
 	if evm.Config.Tracer != nil {
-		evm.captureBegin(evm.depth, CALL, caller, addr, input, gas.RegularGas, value.ToBig())
-		defer func(startGas uint64) {
-			evm.captureEnd(evm.depth, startGas, leftOverGas.RegularGas, ret, err)
-		}(gas.RegularGas)
+		evm.captureBegin(evm.depth, CALL, caller, addr, input, gas, value.ToBig())
+		defer func(startGas GasBudget) {
+			evm.captureEnd(evm.depth, startGas, result, ret, err)
+		}(gas)
 	}
 	// Fail if we're trying to execute above the call depth limit
 	if evm.depth > int(params.CallCreateDepth) {
-		return nil, gas, ErrDepth
+		return nil, gas.Preserved(), ErrDepth
 	}
 	syscall := isSystemCall(caller)
 
 	// Fail if we're trying to transfer more than the available balance.
 	if !syscall && !value.IsZero() && !evm.Context.CanTransfer(evm.StateDB, caller, value) {
-		return nil, gas, ErrInsufficientBalance
+		return nil, gas.Preserved(), ErrInsufficientBalance
 	}
 	snapshot := evm.StateDB.Snapshot()
 	p, isPrecompile := evm.precompile(addr)
@@ -275,16 +277,15 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 			// hash leaf to the access list, then account creation will proceed unimpaired.
 			// Thus, only pay for the creation of the code hash leaf here.
 			wgas := evm.AccessEvents.CodeHashGas(addr, true, gas.RegularGas, false)
-			if _, ok := gas.Charge(GasCosts{RegularGas: wgas}); !ok {
+			if _, ok := gas.ChargeRegular(wgas); !ok {
 				evm.StateDB.RevertToSnapshot(snapshot)
-				gas.Exhaust()
-				return nil, gas, ErrOutOfGas
+				return nil, gas.ExitHalt(), ErrOutOfGas
 			}
 		}
 
 		if !isPrecompile && evm.chainRules.IsEIP158 && value.IsZero() {
 			// Calling a non-existing account, don't do anything.
-			return nil, gas, nil
+			return nil, gas.Preserved(), nil
 		}
 		evm.StateDB.CreateAccount(addr)
 	}
@@ -311,22 +312,20 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 			gas = contract.Gas
 		}
 	}
-	// When an error was returned by the EVM or when setting the creation code
-	// above we revert to the snapshot and consume any gas remaining. Additionally,
-	// when we're in homestead this also counts for code storage gas errors.
+
+	// Calculate the remaining gas at the end of frame
+	exitGas := gas.Exit(err)
 	if err != nil {
 		evm.StateDB.RevertToSnapshot(snapshot)
+
+		// Drain the leftover regular gas if unexceptional halt occurs
 		if err != ErrExecutionReverted {
 			if evm.Config.Tracer.HasGasHook() {
-				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallFailedExecution)
+				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), exitGas.AsTracing(), tracing.GasChangeCallFailedExecution)
 			}
-			gas.Exhaust()
 		}
-		// TODO: consider clearing up unused snapshots:
-		//} else {
-		//	evm.StateDB.DiscardSnapshot(snapshot)
 	}
-	return ret, gas, err
+	return ret, exitGas, err
 }
 
 // CallCode executes the contract associated with the addr with the given input
@@ -336,24 +335,21 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 //
 // CallCode differs from Call in the sense that it executes the given address'
 // code with the caller as context.
-func (evm *EVM) CallCode(caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, leftOverGas GasBudget, err error) {
+func (evm *EVM) CallCode(caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, result GasBudget, err error) {
 	// Invoke tracer hooks that signal entering/exiting a call frame
 	if evm.Config.Tracer != nil {
-		evm.captureBegin(evm.depth, CALLCODE, caller, addr, input, gas.RegularGas, value.ToBig())
-		defer func(startGas uint64) {
-			evm.captureEnd(evm.depth, startGas, leftOverGas.RegularGas, ret, err)
-		}(gas.RegularGas)
+		evm.captureBegin(evm.depth, CALLCODE, caller, addr, input, gas, value.ToBig())
+		defer func(startGas GasBudget) {
+			evm.captureEnd(evm.depth, startGas, result, ret, err)
+		}(gas)
 	}
 	// Fail if we're trying to execute above the call depth limit
 	if evm.depth > int(params.CallCreateDepth) {
-		return nil, gas, ErrDepth
+		return nil, gas.Preserved(), ErrDepth
 	}
 	// Fail if we're trying to transfer more than the available balance
-	// Note although it's noop to transfer X ether to caller itself. But
-	// if caller doesn't have enough balance, it would be an error to allow
-	// over-charging itself. So the check here is necessary.
 	if !evm.Context.CanTransfer(evm.StateDB, caller, value) {
-		return nil, gas, ErrInsufficientBalance
+		return nil, gas.Preserved(), ErrInsufficientBalance
 	}
 	var snapshot = evm.StateDB.Snapshot()
 
@@ -368,16 +364,20 @@ func (evm *EVM) CallCode(caller common.Address, addr common.Address, input []byt
 		ret, err = evm.Run(contract, input, false)
 		gas = contract.Gas
 	}
+
+	// Calculate the remaining gas at the end of frame
+	exitGas := gas.Exit(err)
 	if err != nil {
 		evm.StateDB.RevertToSnapshot(snapshot)
+
+		// Drain the leftover regular gas if unexceptional halt occurs
 		if err != ErrExecutionReverted {
 			if evm.Config.Tracer.HasGasHook() {
-				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallFailedExecution)
+				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), exitGas.AsTracing(), tracing.GasChangeCallFailedExecution)
 			}
-			gas.Exhaust()
 		}
 	}
-	return ret, gas, err
+	return ret, exitGas, err
 }
 
 // DelegateCall executes the contract associated with the addr with the given input
@@ -385,18 +385,18 @@ func (evm *EVM) CallCode(caller common.Address, addr common.Address, input []byt
 //
 // DelegateCall differs from CallCode in the sense that it executes the given address'
 // code with the caller as context and the caller is set to the caller of the caller.
-func (evm *EVM) DelegateCall(originCaller common.Address, caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, leftOverGas GasBudget, err error) {
+func (evm *EVM) DelegateCall(originCaller common.Address, caller common.Address, addr common.Address, input []byte, gas GasBudget, value *uint256.Int) (ret []byte, result GasBudget, err error) {
 	// Invoke tracer hooks that signal entering/exiting a call frame
 	if evm.Config.Tracer != nil {
 		// DELEGATECALL inherits value from parent call
-		evm.captureBegin(evm.depth, DELEGATECALL, caller, addr, input, gas.RegularGas, value.ToBig())
-		defer func(startGas uint64) {
-			evm.captureEnd(evm.depth, startGas, leftOverGas.RegularGas, ret, err)
-		}(gas.RegularGas)
+		evm.captureBegin(evm.depth, DELEGATECALL, caller, addr, input, gas, value.ToBig())
+		defer func(startGas GasBudget) {
+			evm.captureEnd(evm.depth, startGas, result, ret, err)
+		}(gas)
 	}
 	// Fail if we're trying to execute above the call depth limit
 	if evm.depth > int(params.CallCreateDepth) {
-		return nil, gas, ErrDepth
+		return nil, gas.Preserved(), ErrDepth
 	}
 	var snapshot = evm.StateDB.Snapshot()
 
@@ -404,41 +404,42 @@ func (evm *EVM) DelegateCall(originCaller common.Address, caller common.Address,
 	if p, isPrecompile := evm.precompile(addr); isPrecompile {
 		ret, gas, err = RunPrecompiledContract(evm.StateDB, p, addr, input, gas, evm.Config.Tracer, evm.chainRules)
 	} else {
-		// Initialise a new contract and make initialise the delegate values
-		//
-		// Note: The value refers to the original value from the parent call.
 		contract := NewContract(originCaller, caller, value, gas, evm.jumpDests)
 		contract.SetCallCode(evm.resolveCodeHash(addr), evm.resolveCode(addr))
 		ret, err = evm.Run(contract, input, false)
 		gas = contract.Gas
 	}
+
+	// Calculate the remaining gas at the end of frame
+	exitGas := gas.Exit(err)
 	if err != nil {
 		evm.StateDB.RevertToSnapshot(snapshot)
+
+		// Drain the leftover regular gas if unexceptional halt occurs
 		if err != ErrExecutionReverted {
 			if evm.Config.Tracer.HasGasHook() {
-				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallFailedExecution)
+				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), exitGas.AsTracing(), tracing.GasChangeCallFailedExecution)
 			}
-			gas.Exhaust()
 		}
 	}
-	return ret, gas, err
+	return ret, exitGas, err
 }
 
 // StaticCall executes the contract associated with the addr with the given input
 // as parameters while disallowing any modifications to the state during the call.
 // Opcodes that attempt to perform such modifications will result in exceptions
 // instead of performing the modifications.
-func (evm *EVM) StaticCall(caller common.Address, addr common.Address, input []byte, gas GasBudget) (ret []byte, leftOverGas GasBudget, err error) {
+func (evm *EVM) StaticCall(caller common.Address, addr common.Address, input []byte, gas GasBudget) (ret []byte, result GasBudget, err error) {
 	// Invoke tracer hooks that signal entering/exiting a call frame
 	if evm.Config.Tracer != nil {
-		evm.captureBegin(evm.depth, STATICCALL, caller, addr, input, gas.RegularGas, nil)
-		defer func(startGas uint64) {
-			evm.captureEnd(evm.depth, startGas, leftOverGas.RegularGas, ret, err)
-		}(gas.RegularGas)
+		evm.captureBegin(evm.depth, STATICCALL, caller, addr, input, gas, nil)
+		defer func(startGas GasBudget) {
+			evm.captureEnd(evm.depth, startGas, result, ret, err)
+		}(gas)
 	}
 	// Fail if we're trying to execute above the call depth limit
 	if evm.depth > int(params.CallCreateDepth) {
-		return nil, gas, ErrDepth
+		return nil, gas.Preserved(), ErrDepth
 	}
 	// We take a snapshot here. This is a bit counter-intuitive, and could probably be skipped.
 	// However, even a staticcall is considered a 'touch'. On mainnet, static calls were introduced
@@ -456,58 +457,59 @@ func (evm *EVM) StaticCall(caller common.Address, addr common.Address, input []b
 	if p, isPrecompile := evm.precompile(addr); isPrecompile {
 		ret, gas, err = RunPrecompiledContract(evm.StateDB, p, addr, input, gas, evm.Config.Tracer, evm.chainRules)
 	} else {
-		// 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, addr, new(uint256.Int), gas, evm.jumpDests)
 		contract.SetCallCode(evm.resolveCodeHash(addr), evm.resolveCode(addr))
-
-		// When an error was returned by the EVM or when setting the creation code
-		// above we revert to the snapshot and consume any gas remaining. Additionally
-		// when we're in Homestead this also counts for code storage gas errors.
 		ret, err = evm.Run(contract, input, true)
 		gas = contract.Gas
 	}
+
+	// Calculate the remaining gas at the end of frame
+	exitGas := gas.Exit(err)
 	if err != nil {
 		evm.StateDB.RevertToSnapshot(snapshot)
 		if err != ErrExecutionReverted {
 			if evm.Config.Tracer.HasGasHook() {
-				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallFailedExecution)
+				evm.Config.Tracer.EmitGasChange(gas.AsTracing(), exitGas.AsTracing(), tracing.GasChangeCallFailedExecution)
 			}
-			gas.Exhaust()
 		}
 	}
-	return ret, gas, err
+	return ret, exitGas, err
 }
 
 // create creates a new contract using code as deployment code.
-func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value *uint256.Int, address common.Address, typ OpCode) (ret []byte, createAddress common.Address, leftOverGas GasBudget, err error) {
-	if evm.Config.Tracer != nil {
-		evm.captureBegin(evm.depth, typ, caller, address, code, gas.RegularGas, value.ToBig())
-		defer func(startGas uint64) {
-			evm.captureEnd(evm.depth, startGas, leftOverGas.RegularGas, ret, err)
-		}(gas.RegularGas)
-	}
+func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value *uint256.Int, address common.Address, typ OpCode) (ret []byte, createAddress common.Address, result GasBudget, err error) {
 	// Depth check execution. Fail if we're trying to execute above the
 	// limit.
+	var nonce uint64
 	if evm.depth > int(params.CallCreateDepth) {
-		return nil, common.Address{}, gas, ErrDepth
+		err = ErrDepth
+	} else if !evm.Context.CanTransfer(evm.StateDB, caller, value) {
+		err = ErrInsufficientBalance
+	} else {
+		nonce = evm.StateDB.GetNonce(caller)
+		if nonce+1 < nonce {
+			err = ErrNonceUintOverflow
+		}
 	}
-	if !evm.Context.CanTransfer(evm.StateDB, caller, value) {
-		return nil, common.Address{}, gas, ErrInsufficientBalance
+	if err == nil {
+		evm.StateDB.SetNonce(caller, nonce+1, tracing.NonceChangeContractCreator)
 	}
-	nonce := evm.StateDB.GetNonce(caller)
-	if nonce+1 < nonce {
-		return nil, common.Address{}, gas, ErrNonceUintOverflow
+	if evm.Config.Tracer != nil {
+		evm.captureBegin(evm.depth, typ, caller, address, code, gas, value.ToBig())
+		defer func(startGas GasBudget) {
+			evm.captureEnd(evm.depth, startGas, result, ret, err)
+		}(gas)
+	}
+	if err != nil {
+		return nil, common.Address{}, gas.Preserved(), err
 	}
-	evm.StateDB.SetNonce(caller, nonce+1, tracing.NonceChangeContractCreator)
 
 	// Charge the contract creation init gas in verkle mode
 	if evm.chainRules.IsEIP4762 {
 		statelessGas := evm.AccessEvents.ContractCreatePreCheckGas(address, gas.RegularGas)
 		prior, ok := gas.Charge(GasCosts{RegularGas: statelessGas})
 		if !ok {
-			gas.Exhaust()
-			return nil, common.Address{}, gas, ErrOutOfGas
+			return nil, common.Address{}, gas.ExitHalt(), ErrOutOfGas
 		}
 		if evm.Config.Tracer.HasGasHook() {
 			evm.Config.Tracer.EmitGasChange(prior.AsTracing(), gas.AsTracing(), tracing.GasChangeWitnessContractCollisionCheck)
@@ -528,11 +530,13 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 	if evm.StateDB.GetNonce(address) != 0 ||
 		(contractHash != (common.Hash{}) && contractHash != types.EmptyCodeHash) || // non-empty code
 		isEIP7610RejectedAccount(evm.ChainConfig().ChainID, address, evm.chainRules.IsEIP158) {
+		halt := gas.ExitHalt()
 		if evm.Config.Tracer.HasGasHook() {
-			evm.Config.Tracer.EmitGasChange(gas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallFailedExecution)
+			evm.Config.Tracer.EmitGasChange(gas.AsTracing(), halt.AsTracing(), tracing.GasChangeCallFailedExecution)
 		}
-		gas.Exhaust()
-		return nil, common.Address{}, gas, ErrContractAddressCollision
+		// EIP-8037 collision rule: the state reservoir is fully preserved on
+		// address collision while regular gas is burnt.
+		return nil, common.Address{}, halt, ErrContractAddressCollision
 	}
 	// Create a new account on the state only if the object was not present.
 	// It might be possible the contract code is deployed to a pre-existent
@@ -554,8 +558,7 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 	if evm.chainRules.IsEIP4762 {
 		consumed, wanted := evm.AccessEvents.ContractCreateInitGas(address, gas.RegularGas)
 		if consumed < wanted {
-			gas.Exhaust()
-			return nil, common.Address{}, gas, ErrOutOfGas
+			return nil, common.Address{}, gas.ExitHalt(), ErrOutOfGas
 		}
 		prior, _ := gas.Charge(GasCosts{RegularGas: consumed})
 		if evm.Config.Tracer.HasGasHook() {
@@ -574,13 +577,23 @@ func (evm *EVM) create(caller common.Address, code []byte, gas GasBudget, value
 	contract.IsDeployment = true
 
 	ret, err = evm.initNewContract(contract, address)
+
+	// Special case: ErrCodeStoreOutOfGas pre-Homestead does NOT roll back
+	// state and gas is preserved (i.e., treated as success).
 	if err != nil && (evm.chainRules.IsHomestead || err != ErrCodeStoreOutOfGas) {
 		evm.StateDB.RevertToSnapshot(snapshot)
+
+		exit := contract.Gas.Exit(err)
 		if err != ErrExecutionReverted {
-			contract.UseGas(GasCosts{RegularGas: contract.Gas.RegularGas}, evm.Config.Tracer, tracing.GasChangeCallFailedExecution)
+			if evm.Config.Tracer.HasGasHook() {
+				evm.Config.Tracer.EmitGasChange(contract.Gas.AsTracing(), exit.AsTracing(), tracing.GasChangeCallFailedExecution)
+			}
 		}
+		return ret, address, exit, err
 	}
-	return ret, address, contract.Gas, err
+	// Either success, or pre-Homestead ErrCodeStoreOutOfGas (gas preserved).
+	// Both packaged as a success-form GasBudget.
+	return ret, address, contract.Gas.ExitSuccess(), err
 }
 
 // initNewContract runs a new contract's creation code, performs checks on the
@@ -591,27 +604,43 @@ func (evm *EVM) initNewContract(contract *Contract, address common.Address) ([]b
 		return ret, err
 	}
 
-	// Check whether the max code size has been exceeded, assign err if the case.
-	if err := CheckMaxCodeSize(&evm.chainRules, uint64(len(ret))); err != nil {
-		return ret, err
-	}
-
+	// Check prefix before gas calculation.
 	// Reject code starting with 0xEF if EIP-3541 is enabled.
 	if len(ret) >= 1 && ret[0] == 0xEF && evm.chainRules.IsLondon {
 		return ret, ErrInvalidCode
 	}
-
-	if !evm.chainRules.IsEIP4762 {
-		createDataGas := uint64(len(ret)) * params.CreateDataGas
-		if !contract.UseGas(GasCosts{RegularGas: createDataGas}, evm.Config.Tracer, tracing.GasChangeCallCodeStorage) {
+	if evm.chainRules.IsEIP4762 {
+		consumed, wanted := evm.AccessEvents.CodeChunksRangeGas(address, 0, uint64(len(ret)), uint64(len(ret)), true, contract.Gas.RegularGas)
+		contract.chargeRegular(consumed, evm.Config.Tracer, tracing.GasChangeWitnessCodeChunk)
+		if len(ret) > 0 && (consumed < wanted) {
+			return ret, ErrCodeStoreOutOfGas
+		}
+		if err := CheckMaxCodeSize(&evm.chainRules, uint64(len(ret))); err != nil {
+			return ret, err
+		}
+	} else if evm.chainRules.IsAmsterdam {
+		// Check max code size BEFORE charging gas so over-max code
+		// does not consume state gas (which would inflate tx_state).
+		if err := CheckMaxCodeSize(&evm.chainRules, uint64(len(ret))); err != nil {
+			return ret, err
+		}
+		// Charge regular gas (hash cost) before state gas (code-deposit cost).
+		regularCost := toWordSize(uint64(len(ret))) * params.Keccak256WordGas
+		if !contract.chargeRegular(regularCost, evm.Config.Tracer, tracing.GasChangeCallCodeStorage) {
+			return ret, ErrCodeStoreOutOfGas
+		}
+		stateCost := uint64(len(ret)) * evm.Context.CostPerStateByte
+		if !contract.chargeState(stateCost, evm.Config.Tracer, tracing.GasChangeCallCodeStorage) {
 			return ret, ErrCodeStoreOutOfGas
 		}
 	} else {
-		consumed, wanted := evm.AccessEvents.CodeChunksRangeGas(address, 0, uint64(len(ret)), uint64(len(ret)), true, contract.Gas.RegularGas)
-		contract.UseGas(GasCosts{RegularGas: consumed}, evm.Config.Tracer, tracing.GasChangeWitnessCodeChunk)
-		if len(ret) > 0 && (consumed < wanted) {
+		createDataCost := uint64(len(ret)) * params.CreateDataGas
+		if !contract.chargeRegular(createDataCost, evm.Config.Tracer, tracing.GasChangeCallCodeStorage) {
 			return ret, ErrCodeStoreOutOfGas
 		}
+		if err := CheckMaxCodeSize(&evm.chainRules, uint64(len(ret))); err != nil {
+			return ret, err
+		}
 	}
 
 	if len(ret) > 0 {
@@ -621,7 +650,7 @@ func (evm *EVM) initNewContract(contract *Contract, address common.Address) ([]b
 }
 
 // Create creates a new contract using code as deployment code.
-func (evm *EVM) Create(caller common.Address, code []byte, gas GasBudget, value *uint256.Int) (ret []byte, contractAddr common.Address, leftOverGas GasBudget, err error) {
+func (evm *EVM) Create(caller common.Address, code []byte, gas GasBudget, value *uint256.Int) (ret []byte, contractAddr common.Address, result GasBudget, err error) {
 	contractAddr = crypto.CreateAddress(caller, evm.StateDB.GetNonce(caller))
 	return evm.create(caller, code, gas, value, contractAddr, CREATE)
 }
@@ -630,7 +659,7 @@ func (evm *EVM) Create(caller common.Address, code []byte, gas GasBudget, value
 //
 // The different between Create2 with Create is Create2 uses keccak256(0xff ++ msg.sender ++ salt ++ keccak256(init_code))[12:]
 // instead of the usual sender-and-nonce-hash as the address where the contract is initialized at.
-func (evm *EVM) Create2(caller common.Address, code []byte, gas GasBudget, endowment *uint256.Int, salt *uint256.Int) (ret []byte, contractAddr common.Address, leftOverGas GasBudget, err error) {
+func (evm *EVM) Create2(caller common.Address, code []byte, gas GasBudget, endowment *uint256.Int, salt *uint256.Int) (ret []byte, contractAddr common.Address, result GasBudget, err error) {
 	inithash := crypto.Keccak256Hash(code)
 	contractAddr = crypto.CreateAddress2(caller, salt.Bytes32(), inithash[:])
 	return evm.create(caller, code, gas, endowment, contractAddr, CREATE2)
@@ -668,22 +697,20 @@ func (evm *EVM) resolveCodeHash(addr common.Address) common.Hash {
 // ChainConfig returns the environment's chain configuration
 func (evm *EVM) ChainConfig() *params.ChainConfig { return evm.chainConfig }
 
-func (evm *EVM) captureBegin(depth int, typ OpCode, from common.Address, to common.Address, input []byte, startGas uint64, value *big.Int) {
+func (evm *EVM) captureBegin(depth int, typ OpCode, from common.Address, to common.Address, input []byte, startGas GasBudget, value *big.Int) {
 	tracer := evm.Config.Tracer
 	if tracer.OnEnter != nil {
-		tracer.OnEnter(depth, byte(typ), from, to, input, startGas, value)
+		tracer.OnEnter(depth, byte(typ), from, to, input, startGas.RegularGas, value)
 	}
 	if tracer.HasGasHook() {
-		initial := NewGasBudget(startGas)
-		tracer.EmitGasChange(tracing.Gas{}, initial.AsTracing(), tracing.GasChangeCallInitialBalance)
+		tracer.EmitGasChange(tracing.Gas{}, startGas.AsTracing(), tracing.GasChangeCallInitialBalance)
 	}
 }
 
-func (evm *EVM) captureEnd(depth int, startGas uint64, leftOverGas uint64, ret []byte, err error) {
+func (evm *EVM) captureEnd(depth int, startGas GasBudget, leftOverGas GasBudget, ret []byte, err error) {
 	tracer := evm.Config.Tracer
-	if leftOverGas != 0 && tracer.HasGasHook() {
-		leftover := NewGasBudget(leftOverGas)
-		tracer.EmitGasChange(leftover.AsTracing(), tracing.Gas{}, tracing.GasChangeCallLeftOverReturned)
+	if !leftOverGas.IsZero() && tracer.HasGasHook() {
+		tracer.EmitGasChange(leftOverGas.AsTracing(), tracing.Gas{}, tracing.GasChangeCallLeftOverReturned)
 	}
 	var reverted bool
 	if err != nil {
@@ -693,7 +720,7 @@ func (evm *EVM) captureEnd(depth int, startGas uint64, leftOverGas uint64, ret [
 		reverted = false
 	}
 	if tracer.OnExit != nil {
-		tracer.OnExit(depth, ret, startGas-leftOverGas, VMErrorFromErr(err), reverted)
+		tracer.OnExit(depth, ret, startGas.RegularGas-leftOverGas.RegularGas, VMErrorFromErr(err), reverted)
 	}
 }
 
diff --git a/core/vm/gas_table.go b/core/vm/gas_table.go
index 046311f9cc1f..7ce9e7ca8d8e 100644
--- a/core/vm/gas_table.go
+++ b/core/vm/gas_table.go
@@ -291,10 +291,19 @@ var (
 	gasMLoad   = pureMemoryGascost
 	gasMStore8 = pureMemoryGascost
 	gasMStore  = pureMemoryGascost
-	gasCreate  = pureMemoryGascost
 )
 
+func gasCreate(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
+	return pureMemoryGascost(evm, contract, stack, mem, memorySize)
+}
+
 func gasCreate2(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
 	gas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
 		return GasCosts{}, err
@@ -313,6 +322,9 @@ func gasCreate2(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memoryS
 }
 
 func gasCreateEip3860(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
 	gas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
 		return GasCosts{}, err
@@ -331,7 +343,11 @@ func gasCreateEip3860(evm *EVM, contract *Contract, stack *Stack, mem *Memory, m
 	}
 	return GasCosts{RegularGas: gas}, nil
 }
+
 func gasCreate2Eip3860(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
 	gas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
 		return GasCosts{}, err
@@ -384,17 +400,17 @@ var (
 	gasStaticCall   = makeCallVariantGasCost(gasStaticCallIntrinsic)
 )
 
-func makeCallVariantGasCost(intrinsicFunc gasFunc) gasFunc {
+func makeCallVariantGasCost(intrinsicFunc intrinsicGasFunc) gasFunc {
 	return func(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
 		intrinsic, err := intrinsicFunc(evm, contract, stack, mem, memorySize)
 		if err != nil {
 			return GasCosts{}, err
 		}
-		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas.RegularGas, intrinsic.RegularGas, stack.back(0))
+		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas.RegularGas, intrinsic, stack.back(0))
 		if err != nil {
 			return GasCosts{}, err
 		}
-		gas, overflow := math.SafeAdd(intrinsic.RegularGas, evm.callGasTemp)
+		gas, overflow := math.SafeAdd(intrinsic, evm.callGasTemp)
 		if overflow {
 			return GasCosts{}, ErrGasUintOverflow
 		}
@@ -402,19 +418,19 @@ func makeCallVariantGasCost(intrinsicFunc gasFunc) gasFunc {
 	}
 }
 
-func gasCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+func gasCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	var (
 		gas            uint64
 		transfersValue = !stack.back(2).IsZero()
 		address        = common.Address(stack.back(1).Bytes20())
 	)
 	if evm.readOnly && transfersValue {
-		return GasCosts{}, ErrWriteProtection
+		return 0, ErrWriteProtection
 	}
 	// Stateless check
 	memoryGas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
-		return GasCosts{}, err
+		return 0, err
 	}
 	var transferGas uint64
 	if transfersValue && !evm.chainRules.IsEIP4762 {
@@ -422,12 +438,12 @@ func gasCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, m
 	}
 	var overflow bool
 	if gas, overflow = math.SafeAdd(memoryGas, transferGas); overflow {
-		return GasCosts{}, ErrGasUintOverflow
+		return 0, ErrGasUintOverflow
 	}
 	// Terminate the gas measurement if the leftover gas is not sufficient,
 	// it can effectively prevent accessing the states in the following steps.
 	if contract.Gas.RegularGas < gas {
-		return GasCosts{}, ErrOutOfGas
+		return 0, ErrOutOfGas
 	}
 	// Stateful check
 	var stateGas uint64
@@ -439,56 +455,87 @@ func gasCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, m
 		stateGas += params.CallNewAccountGas
 	}
 	if gas, overflow = math.SafeAdd(gas, stateGas); overflow {
-		return GasCosts{}, ErrGasUintOverflow
+		return 0, ErrGasUintOverflow
 	}
-	return GasCosts{RegularGas: gas}, nil
+	return gas, nil
 }
 
-func gasCallCodeIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+// regularGasCall8037 is the intrinsic gas calculator for CALL in Amsterdam.
+// It computes memory expansion + value transfer gas but excludes new account
+// creation, which is handled as state gas by the wrapper.
+func regularGasCall8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
+	var (
+		gas            uint64
+		transfersValue = !stack.back(2).IsZero()
+	)
+	if evm.readOnly && transfersValue {
+		return 0, ErrWriteProtection
+	}
 	memoryGas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
-		return GasCosts{}, err
+		return 0, err
+	}
+	var transferGas uint64
+	if transfersValue && !evm.chainRules.IsEIP4762 {
+		transferGas = params.CallValueTransferGas
+	}
+	var overflow bool
+	if gas, overflow = math.SafeAdd(memoryGas, transferGas); overflow {
+		return 0, ErrGasUintOverflow
+	}
+	return gas, nil
+}
+
+func gasCallCodeIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
+	memoryGas, err := memoryGasCost(mem, memorySize)
+	if err != nil {
+		return 0, err
 	}
 	var (
-		gas      uint64
-		overflow bool
+		gas            uint64
+		overflow       bool
+		transfersValue = !stack.back(2).IsZero()
 	)
-	if stack.back(2).Sign() != 0 && !evm.chainRules.IsEIP4762 {
-		gas += params.CallValueTransferGas
+	if transfersValue {
+		if !evm.chainRules.IsEIP4762 {
+			gas += params.CallValueTransferGas
+		}
 	}
 	if gas, overflow = math.SafeAdd(gas, memoryGas); overflow {
-		return GasCosts{}, ErrGasUintOverflow
+		return 0, ErrGasUintOverflow
 	}
-	return GasCosts{RegularGas: gas}, nil
+	return gas, nil
 }
 
-func gasDelegateCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+func gasDelegateCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	gas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
-		return GasCosts{}, err
+		return 0, err
 	}
-	return GasCosts{RegularGas: gas}, nil
+	return gas, nil
 }
 
-func gasStaticCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+func gasStaticCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	gas, err := memoryGasCost(mem, memorySize)
 	if err != nil {
-		return GasCosts{}, err
+		return 0, err
 	}
-	return GasCosts{RegularGas: gas}, nil
+	return gas, nil
 }
 
 func gasSelfdestruct(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
 	if evm.readOnly {
 		return GasCosts{}, ErrWriteProtection
 	}
-
 	var gas uint64
 	// EIP150 homestead gas reprice fork:
 	if evm.chainRules.IsEIP150 {
 		gas = params.SelfdestructGasEIP150
-		var address = common.Address(stack.back(0).Bytes20())
+		if gas > contract.Gas.RegularGas {
+			return GasCosts{RegularGas: gas}, nil
+		}
 
+		var address = common.Address(stack.back(0).Bytes20())
 		if evm.chainRules.IsEIP158 {
 			// if empty and transfers value
 			if evm.StateDB.Empty(address) && evm.StateDB.GetBalance(contract.Address()).Sign() != 0 {
@@ -504,3 +551,174 @@ func gasSelfdestruct(evm *EVM, contract *Contract, stack *Stack, mem *Memory, me
 	}
 	return GasCosts{RegularGas: gas}, nil
 }
+
+func gasCreateEip8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
+	gas, err := memoryGasCost(mem, memorySize)
+	if err != nil {
+		return GasCosts{}, err
+	}
+	size, overflow := stack.back(2).Uint64WithOverflow()
+	if overflow {
+		return GasCosts{}, ErrGasUintOverflow
+	}
+	if err := CheckMaxInitCodeSize(&evm.chainRules, size); err != nil {
+		return GasCosts{}, err
+	}
+	// Since size <= MaxInitCodeSizeAmsterdam, these multiplications cannot overflow
+	words := (size + 31) / 32
+	wordGas := params.InitCodeWordGas * words
+	stateGas := params.AccountCreationSize * evm.Context.CostPerStateByte
+	return GasCosts{
+		RegularGas: gas + wordGas,
+		StateGas:   stateGas,
+	}, nil
+}
+
+func gasCreate2Eip8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
+	gas, err := memoryGasCost(mem, memorySize)
+	if err != nil {
+		return GasCosts{}, err
+	}
+	size, overflow := stack.back(2).Uint64WithOverflow()
+	if overflow {
+		return GasCosts{}, ErrGasUintOverflow
+	}
+	if err := CheckMaxInitCodeSize(&evm.chainRules, size); err != nil {
+		return GasCosts{}, err
+	}
+	// Since size <= MaxInitCodeSizeAmsterdam, these multiplications cannot overflow
+	words := (size + 31) / 32
+
+	// CREATE2 charges both InitCodeWordGas (EIP-3860) and Keccak256WordGas
+	// (for address hashing).
+	wordGas := (params.InitCodeWordGas + params.Keccak256WordGas) * words
+	stateGas := params.AccountCreationSize * evm.Context.CostPerStateByte
+	return GasCosts{
+		RegularGas: gas + wordGas,
+		StateGas:   stateGas,
+	}, nil
+}
+
+// stateGasCall8037 is the stateful gas calculator for CALL in Amsterdam (EIP-8037).
+// It only returns the state-dependent gas (account creation as state gas).
+// Memory gas, transfer gas, and callGas are handled by gasCallStateless and
+// makeCallVariantGasCall.
+func stateGasCall8037(evm *EVM, contract *Contract, stack *Stack) (uint64, error) {
+	var (
+		gas            uint64
+		transfersValue = !stack.back(2).IsZero()
+		address        = common.Address(stack.back(1).Bytes20())
+	)
+	// TODO(rjl, marius), can EIP8037 implicitly means the EIP158 is also activated?
+	// It's technically possible to skip the EIP158 but very unlikely in practice.
+	if evm.chainRules.IsEIP158 {
+		if transfersValue && evm.StateDB.Empty(address) {
+			gas += params.AccountCreationSize * evm.Context.CostPerStateByte
+		}
+	} else if !evm.StateDB.Exist(address) {
+		gas += params.AccountCreationSize * evm.Context.CostPerStateByte
+	}
+	return gas, nil
+}
+
+func gasSelfdestruct8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
+	var (
+		gas     GasCosts
+		address = common.Address(stack.peek().Bytes20())
+	)
+	if !evm.StateDB.AddressInAccessList(address) {
+		// If the caller cannot afford the cost, this change will be rolled back
+		evm.StateDB.AddAddressToAccessList(address)
+		gas.RegularGas = params.ColdAccountAccessCostEIP2929
+	}
+	// Check we have enough regular gas before we add the address to the BAL
+	if contract.Gas.RegularGas < gas.RegularGas {
+		return gas, nil
+	}
+	// if empty and transfers value
+	if evm.StateDB.Empty(address) && evm.StateDB.GetBalance(contract.Address()).Sign() != 0 {
+		gas.StateGas += params.AccountCreationSize * evm.Context.CostPerStateByte
+	}
+	return gas, nil
+}
+
+func gasSStore8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	if evm.readOnly {
+		return GasCosts{}, ErrWriteProtection
+	}
+	// If we fail the minimum gas availability invariant, fail (0)
+	if contract.Gas.RegularGas <= params.SstoreSentryGasEIP2200 {
+		return GasCosts{}, errors.New("not enough gas for reentrancy sentry")
+	}
+	// Gas sentry honoured, do the actual gas calculation based on the stored value
+	var (
+		y, x              = stack.back(1), stack.peek()
+		slot              = common.Hash(x.Bytes32())
+		current, original = evm.StateDB.GetStateAndCommittedState(contract.Address(), slot)
+		cost              GasCosts
+	)
+	// Check slot presence in the access list
+	if _, slotPresent := evm.StateDB.SlotInAccessList(contract.Address(), slot); !slotPresent {
+		cost = GasCosts{RegularGas: params.ColdSloadCostEIP2929}
+		// If the caller cannot afford the cost, this change will be rolled back
+		evm.StateDB.AddSlotToAccessList(contract.Address(), slot)
+	}
+	value := common.Hash(y.Bytes32())
+
+	if current == value { // noop (1)
+		// EIP 2200 original clause:
+		//		return params.SloadGasEIP2200, nil
+		return GasCosts{RegularGas: cost.RegularGas + params.WarmStorageReadCostEIP2929}, nil // SLOAD_GAS
+	}
+	if original == current {
+		if original == (common.Hash{}) { // create slot (2.1.1)
+			return GasCosts{
+				RegularGas: cost.RegularGas + params.SstoreResetGasEIP2200 - params.ColdSloadCostEIP2929,
+				StateGas:   params.StorageCreationSize * evm.Context.CostPerStateByte,
+			}, nil
+		}
+		if value == (common.Hash{}) { // delete slot (2.1.2b)
+			evm.StateDB.AddRefund(params.SstoreClearsScheduleRefundEIP3529)
+		}
+		// EIP-2200 original clause:
+		//		return params.SstoreResetGasEIP2200, nil // write existing slot (2.1.2)
+		return GasCosts{RegularGas: cost.RegularGas + params.SstoreResetGasEIP2200 - params.ColdSloadCostEIP2929}, nil // write existing slot (2.1.2)
+	}
+	if original != (common.Hash{}) {
+		if current == (common.Hash{}) { // recreate slot (2.2.1.1)
+			evm.StateDB.SubRefund(params.SstoreClearsScheduleRefundEIP3529)
+		} else if value == (common.Hash{}) { // delete slot (2.2.1.2)
+			evm.StateDB.AddRefund(params.SstoreClearsScheduleRefundEIP3529)
+		}
+	}
+	if original == value {
+		if original == (common.Hash{}) { // reset to original inexistent slot (2.2.2.1)
+			// EIP-8037 point (2): refund state gas directly to the reservoir
+			// at the SSTORE restoration point (0→x→0 in same tx); not to the
+			// refund counter, which is capped at gas_used/5.
+			contract.Gas.RefundState(params.StorageCreationSize * evm.Context.CostPerStateByte)
+
+			// Regular portion of the refund still goes through the refund counter.
+			evm.StateDB.AddRefund(params.SstoreResetGasEIP2200 - params.ColdSloadCostEIP2929 - params.WarmStorageReadCostEIP2929)
+		} else { // reset to original existing slot (2.2.2.2)
+			// EIP 2200 Original clause:
+			//	evm.StateDB.AddRefund(params.SstoreResetGasEIP2200 - params.SloadGasEIP2200)
+			// - SSTORE_RESET_GAS redefined as (5000 - COLD_SLOAD_COST)
+			// - SLOAD_GAS redefined as WARM_STORAGE_READ_COST
+			// Final: (5000 - COLD_SLOAD_COST) - WARM_STORAGE_READ_COST
+			evm.StateDB.AddRefund((params.SstoreResetGasEIP2200 - params.ColdSloadCostEIP2929) - params.WarmStorageReadCostEIP2929)
+		}
+	}
+	// EIP-2200 original clause:
+	//return params.SloadGasEIP2200, nil // dirty update (2.2)
+	return GasCosts{RegularGas: cost.RegularGas + params.WarmStorageReadCostEIP2929}, nil // dirty update (2.2)
+}
diff --git a/core/vm/gas_table_test.go b/core/vm/gas_table_test.go
index 16ce651a7d32..803ef3110180 100644
--- a/core/vm/gas_table_test.go
+++ b/core/vm/gas_table_test.go
@@ -97,12 +97,12 @@ 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)
-		_, leftOver, err := evm.Call(common.Address{}, address, nil, initialGas.Copy(), new(uint256.Int))
+		initialGas := NewGasBudget(tt.gaspool, 0)
+		_, result, 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)
 		}
-		if used := leftOver.Used(initialGas); used != tt.used {
+		if used := result.Used(initialGas); used != tt.used {
 			t.Errorf("test %d: gas used mismatch: have %v, want %v", i, used, tt.used)
 		}
 		if refund := evm.StateDB.GetRefund(); refund != tt.refund {
@@ -157,12 +157,12 @@ func TestCreateGas(t *testing.T) {
 			}
 
 			evm := NewEVM(vmctx, statedb, chainConfig, config)
-			initialGas := NewGasBudget(uint64(testGas))
-			ret, leftOver, err := evm.Call(common.Address{}, address, nil, initialGas.Copy(), new(uint256.Int))
+			initialGas := NewGasBudget(uint64(testGas), 0)
+			ret, result, err := evm.Call(common.Address{}, address, nil, initialGas.Copy(), new(uint256.Int))
 			if err != nil {
 				return false
 			}
-			gasUsed = leftOver.Used(initialGas)
+			gasUsed = result.Used(initialGas)
 			if len(ret) != 32 {
 				t.Fatalf("test %d: expected 32 bytes returned, have %d", i, len(ret))
 			}
diff --git a/core/vm/gascosts.go b/core/vm/gascosts.go
index ed938ae41f9a..0e8b7fc98b8c 100644
--- a/core/vm/gascosts.go
+++ b/core/vm/gascosts.go
@@ -22,9 +22,8 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 )
 
-// GasCosts denotes a vector of gas costs in the
-// multidimensional metering paradigm. It represents the cost
-// charged by an individual operation.
+// 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
@@ -40,67 +39,275 @@ func (g GasCosts) String() string {
 	return fmt.Sprintf("<%v,%v>", g.RegularGas, g.StateGas)
 }
 
-// GasBudget denotes a vector of remaining gas allowances available
-// for EVM execution in the multidimensional metering paradigm.
-// Unlike GasCosts which represents the price of an operation,
-// GasBudget tracks how much gas is left to spend.
+// GasBudget is the unified gas-state structure used throughout the EVM.
+// It carries two pairs of fields:
+//
+//   - RegularGas / StateGas: the running balance during execution, or the
+//     leftover balance the caller must absorb after a sub-call.
+//   - UsedRegularGas / UsedStateGas: per-frame accumulators tracking gross
+//     consumption. UsedStateGas is signed so it can be decremented by inline
+//     state-gas refunds (e.g., SSTORE 0->A->0).
+//
+// The same struct serves three roles:
+//
+//   - During execution: Charge / ChargeRegular / ChargeState / RefundState
+//     and RefundRegular mutate the running balance and the usage accumulators
+//     in lockstep.
+//
+//   - At frame exit: Preserved / ExitSuccess / ExitRevert / ExitHalt /
+//     Exit produce a new GasBudget in "leftover" form that packages
+//     the result for the caller.
+//
+//   - At absorption: the caller's Absorb method merges the child's leftover
+//     budget into its own running budget.
 type GasBudget struct {
-	RegularGas uint64 // The leftover gas for execution and state gas usage
-	StateGas   uint64 // The state gas reservoir
+	RegularGas     uint64 // remaining regular-gas balance (or leftover for caller to absorb)
+	StateGas       uint64 // remaining state-gas reservoir (or leftover for caller to absorb)
+	UsedRegularGas uint64 // gross regular gas consumed in this frame
+	UsedStateGas   int64  // signed net state-gas consumed in this frame
 }
 
-// NewGasBudget creates a GasBudget with the given initial regular gas allowance.
-func NewGasBudget(gas uint64) GasBudget {
-	return GasBudget{RegularGas: gas}
+// NewGasBudget initializes a fresh GasBudget for execution / forwarding,
+// with both usage accumulators set to zero.
+func NewGasBudget(regular, state uint64) GasBudget {
+	return GasBudget{RegularGas: regular, StateGas: state}
 }
 
-// Used returns the amount of regular gas consumed so far.
+// Used returns the total scalar gas consumed relative to an initial budget
+// (= (initial.regular + initial.state) − (current.regular + current.state)).
+// This is the payment scalar (EIP-8037's tx_gas_used_before_refund).
+//
+// TODO(rjl493456442) the total used gas can be calculated via g.UsedRegularGas
+// and g.UsedStateGas.
 func (g GasBudget) Used(initial GasBudget) uint64 {
-	return initial.RegularGas - g.RegularGas
-}
-
-// Exhaust sets all remaining gas to zero, preserving the initial amount
-// for usage tracking.
-func (g *GasBudget) Exhaust() {
-	g.RegularGas = 0
-	g.StateGas = 0
+	return (initial.RegularGas + initial.StateGas) - (g.RegularGas + g.StateGas)
 }
 
-func (g *GasBudget) Copy() GasBudget {
-	return GasBudget{RegularGas: g.RegularGas, StateGas: g.StateGas}
+// Copy returns a deep copy of the budget.
+func (g GasBudget) Copy() GasBudget {
+	return g
 }
 
-// String returns a visual representation of the gas budget vector.
+// String returns a visual representation of the budget.
 func (g GasBudget) String() string {
-	return fmt.Sprintf("<%v,%v>", g.RegularGas, g.StateGas)
+	return fmt.Sprintf("<%v,%v,used=<%v,%v>>", g.RegularGas, g.StateGas, g.UsedRegularGas, g.UsedStateGas)
 }
 
-// CanAfford reports whether the budget has sufficient gas to cover the cost.
+// CanAfford reports whether the running balance can cover the given cost.
+// State-gas charges that exceed the reservoir spill into regular gas.
 func (g GasBudget) CanAfford(cost GasCosts) bool {
-	return g.RegularGas >= cost.RegularGas
+	if g.RegularGas < cost.RegularGas {
+		return false
+	}
+	if cost.StateGas > g.StateGas {
+		spillover := 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 budget and false if the budget does not have sufficient
-// gas to cover the cost.
+// Charge deducts a combined regular+state cost from the running balance and
+// updates the usage accumulators. State-gas in excess of the reservoir spills
+// into regular_gas.
 func (g *GasBudget) Charge(cost GasCosts) (GasBudget, bool) {
 	prior := *g
-	if g.RegularGas < cost.RegularGas {
+	if !g.CanAfford(cost) {
 		return prior, false
 	}
+	// Charge regular gas
 	g.RegularGas -= cost.RegularGas
-	return prior, true
-}
+	g.UsedRegularGas += cost.RegularGas
 
-// Refund adds the given gas budget back. It returns the pre-refund budget
-// and whether the budget was actually changed.
-func (g *GasBudget) Refund(other GasBudget) (GasBudget, bool) {
-	prior := *g
-	g.RegularGas += other.RegularGas
-	return prior, g.RegularGas != prior.RegularGas
+	// Charge state gas
+	if cost.StateGas > g.StateGas {
+		spillover := cost.StateGas - g.StateGas
+		g.StateGas = 0
+		g.RegularGas -= spillover
+	} else {
+		g.StateGas -= cost.StateGas
+	}
+	g.UsedStateGas += int64(cost.StateGas)
+	return prior, true
 }
 
 // AsTracing converts the GasBudget into the tracing-facing Gas vector.
 func (g GasBudget) AsTracing() tracing.Gas {
 	return tracing.Gas{Regular: g.RegularGas, State: g.StateGas}
 }
+
+// ChargeRegular is a convenience that deducts a regular-only cost.
+func (g *GasBudget) ChargeRegular(r uint64) (GasBudget, bool) {
+	return g.Charge(GasCosts{RegularGas: r})
+}
+
+// ChargeState is a convenience that deducts a state-only cost (spills to
+// regular when the reservoir is exhausted). Returns false on OOG.
+func (g *GasBudget) ChargeState(s uint64) (GasBudget, bool) {
+	return g.Charge(GasCosts{StateGas: s})
+}
+
+// IsZero returns an indicator if the gas budget has been exhausted.
+func (g *GasBudget) IsZero() bool {
+	return g.RegularGas == 0 && g.StateGas == 0
+}
+
+// RefundState applies an inline state-gas refund (e.g., SSTORE 0->A->0).
+// The reservoir is credited and the signed usage counter is decremented
+// in lockstep, preserving the per-frame invariant:
+//
+//	StateGas + UsedStateGas == initialStateGas + spillover_so_far
+//
+// which the revert path relies on for the correct gross refund.
+func (g *GasBudget) RefundState(s uint64) {
+	g.StateGas += s
+	g.UsedStateGas -= int64(s)
+}
+
+// RefundRegular applies an inline regular-gas refund.
+func (g *GasBudget) RefundRegular(s uint64) {
+	g.RegularGas += s
+	g.UsedRegularGas -= s
+}
+
+// Forward drains `regular` regular gas and the entire state reservoir from
+// the parent's running budget and returns the initial GasBudget for a child
+// frame. The parent's UsedRegularGas is bumped by the forwarded amount so
+// that the absorb-on-return path correctly reclaims the unused portion.
+//
+// Used by frame boundaries where the regular forward has NOT been pre-
+// deducted: tx-level dispatch (state_transition) and CREATE / CREATE2. The
+// CALL family pre-deducts the forward via the dynamic gas table for tracer-
+// reporting reasons and therefore constructs its child budget directly.
+//
+// Caller must ensure `regular` does not exceed the running balance and
+// apply any EIP-150 1/64 retention before calling Forward.
+func (g *GasBudget) Forward(regular uint64) GasBudget {
+	g.RegularGas -= regular
+	g.UsedRegularGas += regular
+
+	child := GasBudget{
+		RegularGas: regular,
+		StateGas:   g.StateGas,
+	}
+	g.StateGas = 0
+	return child
+}
+
+// ForwardAll forwards the parent's full remaining budget (both regular and
+// state) to a child frame. Equivalent to Forward(g.RegularGas) — used at
+// the tx boundary where there is no 1/64 retention.
+func (g *GasBudget) ForwardAll() GasBudget {
+	return g.Forward(g.RegularGas)
+}
+
+// ============================================================================
+// Exit-form constructors. These take a post-execution running budget and
+// produce a new GasBudget in "leftover form" — the value the caller should
+// absorb to update its own state.
+// ============================================================================
+
+// Preserved produces a leftover form with the running balance preserved and
+// usage zeroed. Use this for pre-execution validation failures (depth,
+// balance, EIP-158 zero-value-to-nonexistent) where no execution actually
+// occurred.
+func (g GasBudget) Preserved() GasBudget {
+	return GasBudget{
+		RegularGas: g.RegularGas,
+		StateGas:   g.StateGas,
+		// UsedRegularGas / UsedStateGas stay at zero.
+	}
+}
+
+// ExitSuccess produces the leftover form for a successful frame. Inline
+// state-gas refunds have already been folded into StateGas / UsedStateGas
+// during execution; the running budget IS the exit budget on success.
+func (g GasBudget) ExitSuccess() GasBudget {
+	return g
+}
+
+// ExitRevert produces the leftover form for a REVERT exit. Per EIP-8037,
+// the gross state-gas charged in the failing subtree is refunded to the
+// caller's reservoir via the signed-counter formula
+//
+//	leftover.StateGas = StateGas + UsedStateGas
+//
+// and UsedStateGas is zeroed because the state effect is routed through
+// StateGas. UsedRegularGas is unchanged.
+func (g GasBudget) ExitRevert() GasBudget {
+	reservoir := int64(g.StateGas) + g.UsedStateGas
+	if reservoir < 0 {
+		// Defensive: invariant guarantees non-negativity. Clamping prevents
+		// a hypothetical bug from sign-extending to a huge uint64.
+		reservoir = 0
+	}
+	return GasBudget{
+		RegularGas:     g.RegularGas,
+		StateGas:       uint64(reservoir),
+		UsedRegularGas: g.UsedRegularGas,
+		UsedStateGas:   0,
+	}
+}
+
+// ExitHalt produces the leftover form for an exceptional halt. Remaining
+// regular gas is burned into UsedRegularGas; the state dimension follows the
+// same revert-style formula as ExitRevert because the spec routes both halt
+// and revert through incorporate_child_on_error:
+//
+//	parent.state_gas_left = parent + child.state_gas_used + child.state_gas_left
+//
+// which in our model means returning `StateGas + UsedStateGas` to the parent
+// and zeroing the per-frame counter.
+func (g GasBudget) ExitHalt() GasBudget {
+	reservoir := int64(g.StateGas) + g.UsedStateGas
+	if reservoir < 0 {
+		reservoir = 0
+	}
+	return GasBudget{
+		RegularGas:     0,
+		StateGas:       uint64(reservoir),
+		UsedRegularGas: g.UsedRegularGas + g.RegularGas,
+		UsedStateGas:   0,
+	}
+}
+
+// Exit dispatches on err to the appropriate exit-form constructor
+// for the post-evm.Run path:
+//
+//   - err == nil                  → ExitSuccess
+//   - err == ErrExecutionReverted → ExitRevert
+//   - any other err               → ExitHalt
+//
+// Soft validation failures (occurring BEFORE evm.Run) should call Preserved
+// directly instead of going through this dispatcher.
+func (g GasBudget) Exit(err error) GasBudget {
+	switch {
+	case err == nil:
+		return g.ExitSuccess()
+	case err == ErrExecutionReverted:
+		return g.ExitRevert()
+	default:
+		return g.ExitHalt()
+	}
+}
+
+// Absorb merges a sub-call's leftover GasBudget into this (caller's) running
+// budget. Additionally, it does an EIP-8037 spillover correction:
+// state-gas that spilled into the regular pool inside the child frame is
+// excluded from the UsedRegularGas.
+//
+//	spillover = forwarded - child.RegularGas - child.UsedRegularGas
+//
+// forwarded is the regular-gas amount that was passed to the child at call
+// entry (i.e., the regular initial of the child's GasBudget).
+func (g *GasBudget) Absorb(child GasBudget, forwarded uint64) {
+	spillover := forwarded - child.RegularGas - child.UsedRegularGas
+
+	g.UsedRegularGas -= child.RegularGas
+	g.RegularGas += child.RegularGas
+	g.StateGas = child.StateGas
+	g.UsedStateGas += child.UsedStateGas
+
+	g.UsedRegularGas -= spillover
+}
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index 4b05092cc799..0c696c88e09a 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -647,25 +647,21 @@ func opSwap16(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 }
 
 func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
-	if evm.readOnly {
-		return nil, ErrWriteProtection
-	}
 	var (
 		value        = scope.Stack.pop()
 		offset, size = scope.Stack.pop(), scope.Stack.pop()
 		input        = scope.Memory.GetCopy(offset.Uint64(), size.Uint64())
-		gas          = scope.Contract.Gas.RegularGas
+		forward      = scope.Contract.Gas.RegularGas
 	)
 	if evm.chainRules.IsEIP150 {
-		gas -= gas / 64
+		forward -= forward / 64
 	}
 
 	// reuse size int for stackvalue
 	stackvalue := size
 
-	scope.Contract.UseGas(GasCosts{RegularGas: gas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation)
-
-	res, addr, returnGas, suberr := evm.Create(scope.Contract.Address(), input, NewGasBudget(gas), &value)
+	child := scope.Contract.forwardGas(forward, evm.Config.Tracer, tracing.GasChangeCallContractCreation)
+	res, addr, result, suberr := evm.Create(scope.Contract.Address(), input, child, &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
@@ -679,8 +675,10 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	}
 	scope.Stack.push(&stackvalue)
 
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
-
+	scope.Contract.refundGas(result, forward, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	if evm.chainRules.IsAmsterdam && suberr != nil {
+		scope.Contract.Gas.RefundState(params.AccountCreationSize * evm.Context.CostPerStateByte)
+	}
 	if suberr == ErrExecutionReverted {
 		evm.returnData = res // set REVERT data to return data buffer
 		return res, nil
@@ -690,24 +688,21 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 }
 
 func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
-	if evm.readOnly {
-		return nil, ErrWriteProtection
-	}
 	var (
 		endowment    = scope.Stack.pop()
 		offset, size = scope.Stack.pop(), scope.Stack.pop()
 		salt         = scope.Stack.pop()
 		input        = scope.Memory.GetCopy(offset.Uint64(), size.Uint64())
-		gas          = scope.Contract.Gas.RegularGas
+		forward      = scope.Contract.Gas.RegularGas
 	)
 
 	// Apply EIP150
-	gas -= gas / 64
-	scope.Contract.UseGas(GasCosts{RegularGas: gas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation2)
+	forward -= forward / 64
+
 	// reuse size int for stackvalue
 	stackvalue := size
-	res, addr, returnGas, suberr := evm.Create2(scope.Contract.Address(), input, NewGasBudget(gas),
-		&endowment, &salt)
+	child := scope.Contract.forwardGas(forward, evm.Config.Tracer, tracing.GasChangeCallContractCreation2)
+	res, addr, result, suberr := evm.Create2(scope.Contract.Address(), input, child, &endowment, &salt)
 	// Push item on the stack based on the returned error.
 	if suberr != nil {
 		stackvalue.Clear()
@@ -715,8 +710,13 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		stackvalue.SetBytes(addr.Bytes())
 	}
 	scope.Stack.push(&stackvalue)
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.refundGas(result, forward, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
+	// If the creation frame reverts or halts exceptionally, the charged state-gas
+	// is refilled back to the state reservoir in Amsterdam.
+	if evm.chainRules.IsAmsterdam && suberr != nil {
+		scope.Contract.refundState(params.AccountCreationSize*evm.Context.CostPerStateByte, evm.Config.Tracer, tracing.GasChangeStateGasRefund)
+	}
 	if suberr == ErrExecutionReverted {
 		evm.returnData = res // set REVERT data to return data buffer
 		return res, nil
@@ -743,7 +743,12 @@ 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)
+
+	// Regular gas for the forward was already pre-deducted by the dynamic
+	// gas table (see makeCallVariantGasCallEIP*); only the state reservoir
+	// needs to be handed off to the child here.
+	childBudget := NewGasBudget(gas, scope.Contract.Gas.StateGas)
+	ret, result, err := evm.Call(scope.Contract.Address(), toAddr, args, childBudget, &value)
 
 	if err != nil {
 		temp.Clear()
@@ -751,11 +756,24 @@ func opCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		temp.SetOne()
 	}
 	stack.push(&temp)
+
 	if err == nil || err == ErrExecutionReverted {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
-
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.refundGas(result, gas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+
+	// If the call frame reverts or halts exceptionally, the charged state-gas
+	// is refilled back to the state reservoir in Amsterdam.
+	//
+	// The state-gas should only be refunded if the state creation doesn't
+	// happens, such as ErrDepth, ErrInsufficientBalance.
+	//
+	// TODO(rjl) it's so ugly, please rework it.
+	if evm.chainRules.IsAmsterdam && err != nil {
+		if (err == ErrDepth || err == ErrInsufficientBalance) && !value.IsZero() && evm.StateDB.Empty(toAddr) {
+			scope.Contract.refundState(params.AccountCreationSize*evm.Context.CostPerStateByte, evm.Config.Tracer, tracing.GasChangeStateGasRefund)
+		}
+	}
 
 	evm.returnData = ret
 	return ret, nil
@@ -777,7 +795,8 @@ 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)
+	childBudget := NewGasBudget(gas, scope.Contract.Gas.StateGas)
+	ret, result, err := evm.CallCode(scope.Contract.Address(), toAddr, args, childBudget, &value)
 	if err != nil {
 		temp.Clear()
 	} else {
@@ -788,7 +807,7 @@ func opCallCode(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.refundGas(result, gas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
@@ -806,7 +825,8 @@ 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)
+	childBudget := NewGasBudget(gas, scope.Contract.Gas.StateGas)
+	ret, result, err := evm.DelegateCall(scope.Contract.Caller(), scope.Contract.Address(), toAddr, args, childBudget, scope.Contract.value)
 	if err != nil {
 		temp.Clear()
 	} else {
@@ -816,8 +836,7 @@ func opDelegateCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	if err == nil || err == ErrExecutionReverted {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
-
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.refundGas(result, gas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
@@ -835,7 +854,8 @@ 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))
+	childBudget := NewGasBudget(gas, scope.Contract.Gas.StateGas)
+	ret, result, err := evm.StaticCall(scope.Contract.Address(), toAddr, args, childBudget)
 	if err != nil {
 		temp.Clear()
 	} else {
@@ -846,7 +866,7 @@ func opStaticCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.refundGas(result, gas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
diff --git a/core/vm/interpreter.go b/core/vm/interpreter.go
index 399432724772..ca33670163a9 100644
--- a/core/vm/interpreter.go
+++ b/core/vm/interpreter.go
@@ -174,7 +174,7 @@ func (evm *EVM) Run(contract *Contract, input []byte, readOnly bool) (ret []byte
 			// associated costs.
 			contractAddr := contract.Address()
 			consumed, wanted := evm.TxContext.AccessEvents.CodeChunksRangeGas(contractAddr, pc, 1, uint64(len(contract.Code)), false, contract.Gas.RegularGas)
-			contract.UseGas(GasCosts{RegularGas: consumed}, evm.Config.Tracer, tracing.GasChangeWitnessCodeChunk)
+			contract.chargeRegular(consumed, evm.Config.Tracer, tracing.GasChangeWitnessCodeChunk)
 			if consumed < wanted {
 				return nil, ErrOutOfGas
 			}
@@ -192,10 +192,8 @@ func (evm *EVM) Run(contract *Contract, input []byte, readOnly bool) (ret []byte
 			return nil, &ErrStackOverflow{stackLen: sLen, limit: operation.maxStack}
 		}
 		// for tracing: this gas consumption event is emitted below in the debug section.
-		if contract.Gas.RegularGas < cost {
+		if !contract.chargeRegular(cost, nil, tracing.GasChangeIgnored) {
 			return nil, ErrOutOfGas
-		} else {
-			contract.Gas.RegularGas -= cost
 		}
 
 		// All ops with a dynamic memory usage also has a dynamic gas cost.
@@ -224,11 +222,13 @@ func (evm *EVM) Run(contract *Contract, input []byte, readOnly bool) (ret []byte
 			if err != nil {
 				return nil, fmt.Errorf("%w: %v", ErrOutOfGas, err)
 			}
-			// for tracing: this gas consumption event is emitted below in the debug section.
-			if contract.Gas.RegularGas < dynamicCost.RegularGas {
+			// EIP-8037: charge regular gas before state gas. The state charge
+			// is a no-op when dynamicCost.StateGas == 0 (e.g., pre-Amsterdam).
+			if !contract.chargeRegular(dynamicCost.RegularGas, nil, tracing.GasChangeIgnored) {
+				return nil, ErrOutOfGas
+			}
+			if !contract.chargeState(dynamicCost.StateGas, nil, tracing.GasChangeIgnored) {
 				return nil, ErrOutOfGas
-			} else {
-				contract.Gas.RegularGas -= dynamicCost.RegularGas
 			}
 		}
 
diff --git a/core/vm/interpreter_test.go b/core/vm/interpreter_test.go
index 868cb12d04e3..42530b83b72f 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             = newStackForTesting()
 		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/jump_table.go b/core/vm/jump_table.go
index 82fc43ec1327..5cc5e34cedb2 100644
--- a/core/vm/jump_table.go
+++ b/core/vm/jump_table.go
@@ -23,10 +23,14 @@ import (
 )
 
 type (
-	executionFunc func(pc *uint64, evm *EVM, callContext *ScopeContext) ([]byte, error)
-	gasFunc       func(*EVM, *Contract, *Stack, *Memory, uint64) (GasCosts, error) // last parameter is the requested memory size as a uint64
+	executionFunc    func(pc *uint64, evm *EVM, callContext *ScopeContext) ([]byte, error)
+	gasFunc          func(*EVM, *Contract, *Stack, *Memory, uint64) (GasCosts, error) // last parameter is the requested memory size as a uint64
+	intrinsicGasFunc func(*EVM, *Contract, *Stack, *Memory, uint64) (uint64, error)   // last parameter is the requested memory size as a uint64
 	// memorySizeFunc returns the required size, and whether the operation overflowed a uint64
 	memorySizeFunc func(*Stack) (size uint64, overflow bool)
+
+	regularGasFunc func(*EVM, *Contract, *Stack, *Memory, uint64) (uint64, error)
+	stateGasFunc   func(*EVM, *Contract, *Stack) (uint64, error)
 )
 
 type operation struct {
@@ -97,6 +101,7 @@ func newAmsterdamInstructionSet() JumpTable {
 	instructionSet := newOsakaInstructionSet()
 	enable7843(&instructionSet) // EIP-7843 (SLOTNUM opcode)
 	enable8024(&instructionSet) // EIP-8024 (Backward compatible SWAPN, DUPN, EXCHANGE)
+	enable8037(&instructionSet) // EIP-8037 (State creation gas cost increase)
 	return validate(instructionSet)
 }
 
diff --git a/core/vm/operations_acl.go b/core/vm/operations_acl.go
index 86ac262a9349..67056ecb65d2 100644
--- a/core/vm/operations_acl.go
+++ b/core/vm/operations_acl.go
@@ -168,7 +168,7 @@ func makeCallVariantGasCallEIP2929(oldCalculator gasFunc, addressPosition int) g
 			evm.StateDB.AddAddressToAccessList(addr)
 			// Charge the remaining difference here already, to correctly calculate available
 			// gas for call
-			if !contract.UseGas(GasCosts{RegularGas: coldCost}, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
+			if !contract.chargeRegular(coldCost, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
 				return GasCosts{}, ErrOutOfGas
 			}
 		}
@@ -245,6 +245,10 @@ func makeSelfdestructGasFn(refundsEnabled bool) gasFunc {
 				return GasCosts{}, ErrOutOfGas
 			}
 		}
+		if gas > contract.Gas.RegularGas {
+			return GasCosts{RegularGas: gas}, nil
+		}
+
 		// if empty and transfers value
 		if evm.StateDB.Empty(address) && evm.StateDB.GetBalance(contract.Address()).Sign() != 0 {
 			gas += params.CreateBySelfdestructGas
@@ -262,6 +266,8 @@ var (
 	gasDelegateCallEIP7702 = makeCallVariantGasCallEIP7702(gasDelegateCallIntrinsic)
 	gasStaticCallEIP7702   = makeCallVariantGasCallEIP7702(gasStaticCallIntrinsic)
 	gasCallCodeEIP7702     = makeCallVariantGasCallEIP7702(gasCallCodeIntrinsic)
+
+	innerGasCallEIP8037 = makeCallVariantGasCallEIP8037(regularGasCall8037, stateGasCall8037)
 )
 
 func gasCallEIP7702(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
@@ -276,7 +282,15 @@ func gasCallEIP7702(evm *EVM, contract *Contract, stack *Stack, mem *Memory, mem
 	return innerGasCallEIP7702(evm, contract, stack, mem, memorySize)
 }
 
-func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
+func gasCallEIP8037(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+	transfersValue := !stack.back(2).IsZero()
+	if evm.readOnly && transfersValue {
+		return GasCosts{}, ErrWriteProtection
+	}
+	return innerGasCallEIP8037(evm, contract, stack, mem, memorySize)
+}
+
+func makeCallVariantGasCallEIP7702(intrinsicFunc intrinsicGasFunc) gasFunc {
 	return func(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
 		var (
 			eip2929Cost uint64
@@ -295,7 +309,7 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 
 			// Charge the remaining difference here already, to correctly calculate
 			// available gas for call
-			if !contract.UseGas(GasCosts{RegularGas: eip2929Cost}, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
+			if !contract.chargeRegular(eip2929Cost, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
 				return GasCosts{}, ErrOutOfGas
 			}
 		}
@@ -312,7 +326,7 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 		// Terminate the gas measurement if the leftover gas is not sufficient,
 		// it can effectively prevent accessing the states in the following steps.
 		// It's an essential safeguard before any stateful check.
-		if contract.Gas.RegularGas < intrinsicCost.RegularGas {
+		if contract.Gas.RegularGas < intrinsicCost {
 			return GasCosts{}, ErrOutOfGas
 		}
 
@@ -324,13 +338,13 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 				evm.StateDB.AddAddressToAccessList(target)
 				eip7702Cost = params.ColdAccountAccessCostEIP2929
 			}
-			if !contract.UseGas(GasCosts{RegularGas: eip7702Cost}, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
+			if !contract.chargeRegular(eip7702Cost, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
 				return GasCosts{}, ErrOutOfGas
 			}
 		}
 		// Calculate the gas budget for the nested call. The costs defined by
 		// EIP-2929 and EIP-7702 have already been applied.
-		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas.RegularGas, intrinsicCost.RegularGas, stack.back(0))
+		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas.RegularGas, intrinsicCost, stack.back(0))
 		if err != nil {
 			return GasCosts{}, err
 		}
@@ -339,6 +353,10 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 		// part of the dynamic gas. This will ensure it is correctly reported to
 		// tracers.
 		contract.Gas.RegularGas += eip2929Cost + eip7702Cost
+		// Undo the RegularGasUsed increments from the direct UseGas charges,
+		// since this gas will be re-charged via the returned cost.
+		contract.Gas.UsedRegularGas -= eip2929Cost
+		contract.Gas.UsedRegularGas -= eip7702Cost
 
 		// Aggregate the gas costs from all components, including EIP-2929, EIP-7702,
 		// the CALL opcode itself, and the cost incurred by nested calls.
@@ -349,7 +367,93 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 		if totalCost, overflow = math.SafeAdd(eip2929Cost, eip7702Cost); overflow {
 			return GasCosts{}, ErrGasUintOverflow
 		}
-		if totalCost, overflow = math.SafeAdd(totalCost, intrinsicCost.RegularGas); overflow {
+		if totalCost, overflow = math.SafeAdd(totalCost, intrinsicCost); overflow {
+			return GasCosts{}, ErrGasUintOverflow
+		}
+		if totalCost, overflow = math.SafeAdd(totalCost, evm.callGasTemp); overflow {
+			return GasCosts{}, ErrGasUintOverflow
+		}
+		return GasCosts{RegularGas: totalCost}, nil
+	}
+}
+
+// makeCallVariantGasCallEIP8037 creates a call gas function for Amsterdam (EIP-8037).
+// It extends the EIP-7702 pattern with state gas handling and GasUsed tracking.
+// intrinsicFunc computes the regular gas (memory + transfer, no new account creation).
+// stateGasFunc computes the state gas (new account creation as state gas).
+func makeCallVariantGasCallEIP8037(regularFunc regularGasFunc, stateGasFunc stateGasFunc) gasFunc {
+	return func(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (GasCosts, error) {
+		var (
+			eip2929Cost uint64
+			eip7702Cost uint64
+			addr        = common.Address(stack.back(1).Bytes20())
+		)
+		// EIP-2929 cold access check.
+		if !evm.StateDB.AddressInAccessList(addr) {
+			evm.StateDB.AddAddressToAccessList(addr)
+			eip2929Cost = params.ColdAccountAccessCostEIP2929 - params.WarmStorageReadCostEIP2929
+			if !contract.chargeRegular(eip2929Cost, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
+				return GasCosts{}, ErrOutOfGas
+			}
+		}
+
+		// Compute regular cost (memory + transfer, no new account creation).
+		regularCost, err := regularFunc(evm, contract, stack, mem, memorySize)
+		if err != nil {
+			return GasCosts{}, err
+		}
+
+		// Charge intrinsic cost directly (regular gas). This must happen
+		// BEFORE state gas to prevent reservoir inflation, and also serves
+		// as the OOG guard before stateful operations.
+		if !contract.chargeRegular(regularCost, evm.Config.Tracer, tracing.GasChangeCallOpCode) {
+			return GasCosts{}, ErrOutOfGas
+		}
+
+		// EIP-7702 delegation check.
+		if target, ok := types.ParseDelegation(evm.StateDB.GetCode(addr)); ok {
+			if evm.StateDB.AddressInAccessList(target) {
+				eip7702Cost = params.WarmStorageReadCostEIP2929
+			} else {
+				evm.StateDB.AddAddressToAccessList(target)
+				eip7702Cost = params.ColdAccountAccessCostEIP2929
+			}
+			if !contract.chargeRegular(eip7702Cost, evm.Config.Tracer, tracing.GasChangeCallStorageColdAccess) {
+				return GasCosts{}, ErrOutOfGas
+			}
+		}
+
+		// Compute and charge state gas (new account creation) AFTER regular gas.
+		stateGas, err := stateGasFunc(evm, contract, stack)
+		if err != nil {
+			return GasCosts{}, err
+		}
+		if stateGas > 0 {
+			if _, ok := contract.Gas.ChargeState(stateGas); !ok {
+				return GasCosts{}, ErrOutOfGas
+			}
+		}
+
+		// Calculate the gas budget for the nested call (63/64 rule).
+		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas.RegularGas, 0, stack.back(0))
+		if err != nil {
+			return GasCosts{}, err
+		}
+
+		// Temporarily undo direct regular charges for tracer reporting.
+		// The interpreter will charge the returned totalCost.
+		contract.Gas.RegularGas += eip2929Cost + eip7702Cost + regularCost
+		contract.Gas.UsedRegularGas -= eip2929Cost + eip7702Cost + regularCost
+
+		// Aggregate total cost.
+		var (
+			overflow  bool
+			totalCost uint64
+		)
+		if totalCost, overflow = math.SafeAdd(eip2929Cost, eip7702Cost); overflow {
+			return GasCosts{}, ErrGasUintOverflow
+		}
+		if totalCost, overflow = math.SafeAdd(totalCost, regularCost); overflow {
 			return GasCosts{}, ErrGasUintOverflow
 		}
 		if totalCost, overflow = math.SafeAdd(totalCost, evm.callGasTemp); overflow {
diff --git a/core/vm/runtime/runtime.go b/core/vm/runtime/runtime.go
index 4fafdf3a5049..34dec1bd4a7d 100644
--- a/core/vm/runtime/runtime.go
+++ b/core/vm/runtime/runtime.go
@@ -144,15 +144,15 @@ func Execute(code, input []byte, cfg *Config) ([]byte, *state.StateDB, error) {
 	// set the receiver's (the executing contract) code for execution.
 	cfg.State.SetCode(address, code, tracing.CodeChangeUnspecified)
 	// Call the code with the given configuration.
-	ret, leftOverGas, err := vmenv.Call(
+	ret, result, err := vmenv.Call(
 		cfg.Origin,
 		common.BytesToAddress([]byte("contract")),
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudget(cfg.GasLimit, 0),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
-		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - leftOverGas.RegularGas}, err)
+		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - result.RegularGas}, err)
 	}
 	return ret, cfg.State, err
 }
@@ -179,16 +179,16 @@ func Create(input []byte, cfg *Config) ([]byte, common.Address, uint64, error) {
 	// - reset transient storage(eip 1153)
 	cfg.State.Prepare(rules, cfg.Origin, cfg.Coinbase, nil, vm.ActivePrecompiles(rules), nil)
 	// Call the code with the given configuration.
-	code, address, leftOverGas, err := vmenv.Create(
+	code, address, result, err := vmenv.Create(
 		cfg.Origin,
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudget(cfg.GasLimit, 0),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
-		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - leftOverGas.RegularGas}, err)
+		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - result.RegularGas}, err)
 	}
-	return code, address, leftOverGas.RegularGas, err
+	return code, address, result.RegularGas, err
 }
 
 // Call executes the code given by the contract's address. It will return the
@@ -213,15 +213,15 @@ func Call(address common.Address, input []byte, cfg *Config) ([]byte, uint64, er
 	statedb.Prepare(rules, cfg.Origin, cfg.Coinbase, &address, vm.ActivePrecompiles(rules), nil)
 
 	// Call the code with the given configuration.
-	ret, leftOverGas, err := vmenv.Call(
+	ret, result, err := vmenv.Call(
 		cfg.Origin,
 		address,
 		input,
-		vm.NewGasBudget(cfg.GasLimit),
+		vm.NewGasBudget(cfg.GasLimit, 0),
 		uint256.MustFromBig(cfg.Value),
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxEnd != nil {
-		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - leftOverGas.RegularGas}, err)
+		cfg.EVMConfig.Tracer.OnTxEnd(&types.Receipt{GasUsed: cfg.GasLimit - result.RegularGas}, err)
 	}
-	return ret, leftOverGas.RegularGas, err
+	return ret, result.RegularGas, err
 }
diff --git a/eth/tracers/js/tracer_test.go b/eth/tracers/js/tracer_test.go
index 6570d735755c..2fefa46492d6 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 decdf588e133..73868d22e031 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/params/protocol_params.go b/params/protocol_params.go
index 3e36b8354751..69e10fa5d9db 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.
@@ -196,6 +198,12 @@ const (
 	// the bound has a small safety margin for system-contract accesses that
 	// don't consume block gas.
 	BALItemCost uint64 = 2000
+
+	AccountCreationSize       = 120
+	StorageCreationSize       = 64
+	AuthorizationCreationSize = 23
+	CostPerStateByte          = 1530
+	SystemMaxSStoresPerCall   = 16
 )
 
 // 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 cf1d4bce4c90..f6ae90c21f48 100644
--- a/tests/state_test.go
+++ b/tests/state_test.go
@@ -325,10 +325,10 @@ 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(), msg.Value)
+				_, result, err := evm.Call(sender.Address(), *msg.To, msg.Data, initialGas.Copy(), msg.Value)
 				if err != nil {
 					b.Error(err)
 					return
@@ -337,7 +337,7 @@ func runBenchmark(b *testing.B, t *StateTest) {
 				b.StopTimer()
 				elapsed += uint64(time.Since(start))
 				refund += state.StateDB.GetRefund()
-				gasUsed += leftOverGas.Used(initialGas)
+				gasUsed += result.Used(initialGas)
 
 				state.StateDB.RevertToSnapshot(snapshot)
 			}
diff --git a/tests/transaction_test_util.go b/tests/transaction_test_util.go
index 572c109f1ea4..91f7d6c3ec68 100644
--- a/tests/transaction_test_util.go
+++ b/tests/transaction_test_util.go
@@ -80,8 +80,8 @@ func (tt *TransactionTest) Run() error {
 		if err != nil {
 			return
 		}
-		// Intrinsic gas
-		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules.IsHomestead, rules.IsIstanbul, rules.IsShanghai, rules.IsAmsterdam)
+		// Intrinsic cost
+		cost, err := core.IntrinsicGas(tx.Data(), tx.AccessList(), tx.SetCodeAuthorizations(), tx.To() == nil, rules, params.CostPerStateByte)
 		if err != nil {
 			return
 		}