diff --git a/packages/procedures/src/eth/ethGetTransactionCountProcedure.js b/packages/procedures/src/eth/ethGetTransactionCountProcedure.js
index c5fb88ed1c..4f66ac20f1 100644
--- a/packages/procedures/src/eth/ethGetTransactionCountProcedure.js
+++ b/packages/procedures/src/eth/ethGetTransactionCountProcedure.js
@@ -1,17 +1,18 @@
 import { createAddress } from '@tevm/address'
-import { bytesToHex, getAddress, hexToBigInt, hexToBytes, numberToHex } from '@tevm/utils'
+import { ForkError, InternalEvmError} from '@tevm/errors'
+import { hexToBigInt, hexToBytes, numberToHex } from '@tevm/utils'
 
 /**
  * Request handler for eth_getFilterLogs JSON-RPC requests.
- * @param {import('@tevm/node').TevmNode} client
+ * @param {import('@tevm/node').TevmNode} node
  * @returns {import('./EthProcedure.js').EthGetTransactionCountJsonRpcProcedure}
  */
-export const ethGetTransactionCountProcedure = (client) => {
+export const ethGetTransactionCountProcedure = (node) => {
 	return async (request) => {
 		const [address, tag] = request.params
 
 		const block = await (async () => {
-			const vm = await client.getVm()
+			const vm = await node.getVm()
 			if (tag.startsWith('0x') && tag.length === 66) {
 				return vm.blockchain.getBlock(hexToBytes(/** @type {import('@tevm/utils').Hex}*/ (tag)))
 			}
@@ -42,23 +43,64 @@ export const ethGetTransactionCountProcedure = (client) => {
 		const pendingCount =
 			tag === 'pending'
 				? await (async () => {
-						const txPool = await client.getTxPool()
+						const txPool = await node.getTxPool()
 						const pendingTx = await txPool.getBySenderAddress(createAddress(address))
 						return BigInt(pendingTx.length)
 					})()
 				: 0n
 
 		const includedCount = await (async () => {
-			const vm = await client.getVm()
-			// TODO we can optimize this by not deep copying once we are more confident it's safe
-			const root = vm.stateManager._baseState.stateRoots.get(bytesToHex(block.header.stateRoot))
-			if (!root) {
-				// todo we might want to throw an error hre
-				return 0n
+			const vm = await node.getVm()
+			if (!(await vm.stateManager.hasStateRoot(block.header.stateRoot))) {
+				return undefined
 			}
-			return root[getAddress(address)]?.nonce ?? 0n
+			const stateCopy = await vm.stateManager.deepCopy()
+			stateCopy.setStateRoot(block.header.stateRoot)
+			const account = await stateCopy.getAccount(createAddress(address))
+			return account?.nonce ?? 0n
 		})()
 
+		if (includedCount === undefined && node.forkTransport) {
+			try {
+			/**
+			 * @type {import('@tevm/utils').Hex}
+			 */
+			const result = await node.forkTransport.request(request)
+			return {
+				...(request.id ? { id: request.id } : {}),
+				method: request.method,
+				jsonrpc: request.jsonrpc,
+				result: numberToHex(hexToBigInt(result) + pendingCount),
+			}
+			} catch(e) {
+				const err = new ForkError('Unable to resolve eth_getTransactionCount with fork', {cause: /** @type {any}*/(e)})
+				return {
+				...(request.id ? { id: request.id } : {}),
+				method: request.method,
+				jsonrpc: request.jsonrpc,
+				error: {
+					code: err.code,
+					message: err.message,
+				},
+
+				}
+			}
+
+		}
+		if (includedCount === undefined) {
+			const err = new InternalEvmError(`No state root found for block tag ${tag} in eth_getTransactionCountProcedure`)
+			node.logger.error(err)
+			return {
+				...(request.id ? { id: request.id } : {}),
+				method: request.method,
+				jsonrpc: request.jsonrpc,
+				error: {
+					code: err.code,
+					message: err.message,
+				},
+			}
+		}
+
 		return {
 			...(request.id ? { id: request.id } : {}),
 			method: request.method,
diff --git a/packages/procedures/src/eth/ethGetTransactionCountProcedure.spec.ts b/packages/procedures/src/eth/ethGetTransactionCountProcedure.spec.ts
new file mode 100644
index 0000000000..8ad8665266
--- /dev/null
+++ b/packages/procedures/src/eth/ethGetTransactionCountProcedure.spec.ts
@@ -0,0 +1,102 @@
+import { callHandler } from '@tevm/actions'
+import { createAddress } from '@tevm/address'
+import { createTevmNode } from '@tevm/node'
+import { transports } from '@tevm/test-utils'
+import { numberToHex, parseEther } from '@tevm/utils'
+import { describe, expect, it } from 'vitest'
+import { ethGetTransactionCountProcedure } from './ethGetTransactionCountProcedure.js'
+
+const address = '0xb5d85CBf7cB3EE0D56b3bB207D5Fc4B82f43F511' as const
+
+describe(ethGetTransactionCountProcedure.name, () => {
+	it('should work', async () => {
+		const node = createTevmNode({
+			fork: {
+				transport: transports.mainnet,
+				blockTag: 20743493n,
+			},
+		})
+		expect(
+			await ethGetTransactionCountProcedure(node)({
+				jsonrpc: '2.0',
+				id: 1,
+				method: 'eth_getTransactionCount',
+				params: [address, 'latest'],
+			}),
+		).toMatchInlineSnapshot(`
+			{
+			  "id": 1,
+			  "jsonrpc": "2.0",
+			  "method": "eth_getTransactionCount",
+			  "result": "0x8e96b4",
+			}
+		`)
+	})
+	it('should work with past block tags', async () => {
+		const node = createTevmNode({
+			fork: {
+				transport: transports.mainnet,
+				blockTag: 20743493n,
+			},
+		})
+		expect(
+			await ethGetTransactionCountProcedure(node)({
+				jsonrpc: '2.0',
+				id: 1,
+				method: 'eth_getTransactionCount',
+				params: [address, numberToHex(20700000n)],
+			}),
+		).toMatchInlineSnapshot(`
+			{
+			  "id": 1,
+			  "jsonrpc": "2.0",
+			  "method": "eth_getTransactionCount",
+			  "result": "0x8df90f",
+			}
+		`)
+	})
+	it('should work with pending tx', async () => {
+		const node = createTevmNode({
+			fork: {
+				transport: transports.mainnet,
+				blockTag: 20743493n,
+			},
+		})
+		await callHandler(node)({
+			from: address,
+			to: createAddress(5).toString(),
+			value: parseEther('0.1'),
+			createTransaction: true,
+		})
+		expect(
+			await ethGetTransactionCountProcedure(node)({
+				jsonrpc: '2.0',
+				id: 1,
+				method: 'eth_getTransactionCount',
+				params: [address, 'latest'],
+			}),
+		).toMatchInlineSnapshot(`
+			{
+			  "id": 1,
+			  "jsonrpc": "2.0",
+			  "method": "eth_getTransactionCount",
+			  "result": "0x8e96b4",
+			}
+		`)
+		expect(
+			await ethGetTransactionCountProcedure(node)({
+				jsonrpc: '2.0',
+				id: 1,
+				method: 'eth_getTransactionCount',
+				params: [address, 'pending'],
+			}),
+		).toMatchInlineSnapshot(`
+			{
+			  "id": 1,
+			  "jsonrpc": "2.0",
+			  "method": "eth_getTransactionCount",
+			  "result": "0x8e96b5",
+			}
+		`)
+	})
+})