diff --git a/core/state/journal.go b/core/state/journal.go
index 99ac806c1..270bff548 100644
--- a/core/state/journal.go
+++ b/core/state/journal.go
@@ -17,6 +17,7 @@
 package state
 
 import (
+	"maps"
 	"math/big"
 
 	"github.com/ethereum/go-ethereum/common"
@@ -30,6 +31,9 @@ type journalEntry interface {
 
 	// dirtied returns the Ethereum address modified by this journal entry.
 	dirtied() *common.Address
+
+	// copy returns a deep-copied journal entry.
+	copy() journalEntry
 }
 
 // journal contains the list of state modifications applied since the last state
@@ -84,25 +88,30 @@ func (j *journal) length() int {
 	return len(j.entries)
 }
 
+// copy returns a deep-copied journal.
+func (j *journal) copy() *journal {
+	entries := make([]journalEntry, 0, j.length())
+	for i := 0; i < j.length(); i++ {
+		entries = append(entries, j.entries[i].copy())
+	}
+	return &journal{
+		entries: entries,
+		dirties: maps.Clone(j.dirties),
+	}
+}
+
 type (
 	// Changes to the account trie.
 	createObjectChange struct {
 		account *common.Address
 	}
-	resetObjectChange struct {
-		account      *common.Address
-		prev         *stateObject
-		prevdestruct bool
-
-		// tracking previous states of accounts and storages in snapshot, before each transaction
-		prevAccount []byte
-		prevStorage map[common.Hash][]byte
-
-		// tracking previous states of accounts and storages in trie, before each commit
-		prevAccountOriginExist bool
-		prevAccountOrigin      []byte
-		prevStorageOrigin      map[common.Hash][]byte
+	// createContractChange represents an account becoming a contract-account.
+	// This event happens prior to executing initcode. The journal-event simply
+	// manages the created-flag, in order to allow same-tx destruction.
+	createContractChange struct {
+		account common.Address
 	}
+
 	selfDestructChange struct {
 		account     *common.Address
 		prev        bool // whether account had already self-destructed
@@ -157,34 +166,30 @@ type (
 
 func (ch createObjectChange) revert(s *StateDB) {
 	delete(s.stateObjects, *ch.account)
-	delete(s.stateObjectsDirty, *ch.account)
 }
 
 func (ch createObjectChange) dirtied() *common.Address {
 	return ch.account
 }
 
-func (ch resetObjectChange) revert(s *StateDB) {
-	s.setStateObject(ch.prev)
-	if !ch.prevdestruct && s.snap != nil {
-		delete(s.stateObjectsDestruct, ch.prev.address)
-	}
-	if ch.prevAccountOriginExist {
-		s.accountsOrigin[ch.prev.address] = ch.prevAccountOrigin
-	}
-	if ch.prevStorageOrigin != nil {
-		s.storagesOrigin[ch.prev.address] = ch.prevStorageOrigin
-	}
-	if ch.prevAccount != nil {
-		s.accounts[ch.prev.addrHash] = ch.prevAccount
-	}
-	if ch.prevStorage != nil {
-		s.storages[ch.prev.addrHash] = ch.prevStorage
+func (ch createObjectChange) copy() journalEntry {
+	return createObjectChange{
+		account: ch.account,
 	}
 }
 
-func (ch resetObjectChange) dirtied() *common.Address {
-	return ch.account
+func (ch createContractChange) revert(s *StateDB) {
+	s.getStateObject(ch.account).newContract = false
+}
+
+func (ch createContractChange) dirtied() *common.Address {
+	return nil
+}
+
+func (ch createContractChange) copy() journalEntry {
+	return createContractChange{
+		account: ch.account,
+	}
 }
 
 func (ch selfDestructChange) revert(s *StateDB) {
@@ -199,6 +204,14 @@ func (ch selfDestructChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch selfDestructChange) copy() journalEntry {
+	return selfDestructChange{
+		account:     ch.account,
+		prev:        ch.prev,
+		prevbalance: new(big.Int).Set(ch.prevbalance),
+	}
+}
+
 var ripemd = common.HexToAddress("0000000000000000000000000000000000000003")
 
 func (ch touchChange) revert(s *StateDB) {
@@ -208,6 +221,12 @@ func (ch touchChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch touchChange) copy() journalEntry {
+	return touchChange{
+		account: ch.account,
+	}
+}
+
 func (ch balanceChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setBalance(ch.prev)
 }
@@ -216,6 +235,13 @@ func (ch balanceChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch balanceChange) copy() journalEntry {
+	return balanceChange{
+		account: ch.account,
+		prev:    new(big.Int).Set(ch.prev),
+	}
+}
+
 func (ch nonceChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setNonce(ch.prev)
 }
@@ -224,6 +250,13 @@ func (ch nonceChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch nonceChange) copy() journalEntry {
+	return nonceChange{
+		account: ch.account,
+		prev:    ch.prev,
+	}
+}
+
 func (ch codeChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setCode(common.BytesToHash(ch.prevhash), ch.prevcode)
 }
@@ -232,6 +265,14 @@ func (ch codeChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch codeChange) copy() journalEntry {
+	return codeChange{
+		account:  ch.account,
+		prevhash: common.CopyBytes(ch.prevhash),
+		prevcode: common.CopyBytes(ch.prevcode),
+	}
+}
+
 func (ch storageChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setState(ch.key, ch.prevalue)
 }
@@ -240,6 +281,14 @@ func (ch storageChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch storageChange) copy() journalEntry {
+	return storageChange{
+		account:  ch.account,
+		key:      ch.key,
+		prevalue: ch.prevalue,
+	}
+}
+
 func (ch transientStorageChange) revert(s *StateDB) {
 	s.setTransientState(*ch.account, ch.key, ch.prevalue)
 }
@@ -248,6 +297,14 @@ func (ch transientStorageChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch transientStorageChange) copy() journalEntry {
+	return transientStorageChange{
+		account:  ch.account,
+		key:      ch.key,
+		prevalue: ch.prevalue,
+	}
+}
+
 func (ch refundChange) revert(s *StateDB) {
 	s.refund = ch.prev
 }
@@ -256,6 +313,12 @@ func (ch refundChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch refundChange) copy() journalEntry {
+	return refundChange{
+		prev: ch.prev,
+	}
+}
+
 func (ch addLogChange) revert(s *StateDB) {
 	logs := s.logs[ch.txhash]
 	if len(logs) == 1 {
@@ -270,6 +333,12 @@ func (ch addLogChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch addLogChange) copy() journalEntry {
+	return addLogChange{
+		txhash: ch.txhash,
+	}
+}
+
 func (ch addPreimageChange) revert(s *StateDB) {
 	delete(s.preimages, ch.hash)
 }
@@ -278,6 +347,12 @@ func (ch addPreimageChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch addPreimageChange) copy() journalEntry {
+	return addPreimageChange{
+		hash: ch.hash,
+	}
+}
+
 func (ch accessListAddAccountChange) revert(s *StateDB) {
 	/*
 		One important invariant here, is that whenever a (addr, slot) is added, if the
@@ -299,6 +374,19 @@ func (ch accessListAddSlotChange) revert(s *StateDB) {
 	s.accessList.DeleteSlot(*ch.address, *ch.slot)
 }
 
+func (ch accessListAddAccountChange) copy() journalEntry {
+	return accessListAddAccountChange{
+		address: ch.address,
+	}
+}
+
 func (ch accessListAddSlotChange) dirtied() *common.Address {
 	return nil
 }
+
+func (ch accessListAddSlotChange) copy() journalEntry {
+	return accessListAddSlotChange{
+		address: ch.address,
+		slot:    ch.slot,
+	}
+}
diff --git a/core/state/state_object.go b/core/state/state_object.go
index fb117b5d0..e97468512 100644
--- a/core/state/state_object.go
+++ b/core/state/state_object.go
@@ -34,22 +34,8 @@ import (
 
 var emptyCodeHash = crypto.Keccak256(nil)
 
-type Code []byte
-
-func (c Code) String() string {
-	return string(c) //strings.Join(Disassemble(c), " ")
-}
-
 type Storage map[common.Hash]common.Hash
 
-func (s Storage) String() (str string) {
-	for key, value := range s {
-		str += fmt.Sprintf("%X : %X\n", key, value)
-	}
-
-	return
-}
-
 func (s Storage) Copy() Storage {
 	cpy := make(Storage)
 	for key, value := range s {
@@ -80,8 +66,8 @@ type stateObject struct {
 	dbErr error
 
 	// Write caches.
-	trie Trie // storage trie, which becomes non-nil on first access
-	code Code // contract bytecode, which gets set when code is loaded
+	trie Trie   // storage trie, which becomes non-nil on first access
+	code []byte // contract bytecode, which gets set when code is loaded
 
 	originStorage  Storage // Storage cache of original entries to dedup rewrites
 	pendingStorage Storage // Storage entries that need to be flushed to disk, at the end of an entire block
@@ -91,17 +77,16 @@ type stateObject struct {
 	// Cache flags.
 	dirtyCode bool // true if the code was updated
 
-	// Flag whether the account was marked as selfDestructed. The selfDestructed account
-	// is still accessible in the scope of same transaction.
+	// Flag whether the account was marked as self-destructed. The self-destructed
+	// account is still accessible in the scope of same transaction.
 	selfDestructed bool
 
-	// Flag whether the account was marked as deleted. The selfDestructed account
-	// or the account is considered as empty will be marked as deleted at
-	// the end of transaction and no longer accessible anymore.
-	deleted bool
-
-	// Flag whether the object was created in the current transaction
-	created bool
+	// This is an EIP-6780 flag indicating whether the object is eligible for
+	// self-destruct according to EIP-6780. The flag could be set either when
+	// the contract is just created within the current transaction, or when the
+	// object was previously existent and is being deployed as a contract within
+	// the current transaction.
+	newContract bool
 }
 
 // empty returns whether the account is considered empty.
@@ -294,24 +279,6 @@ func (s *stateObject) SetState(key, value common.Hash) {
 	s.setState(key, value)
 }
 
-// SetStorage replaces the entire state storage with the given one.
-//
-// After this function is called, all original state will be ignored and state
-// lookup only happens in the fake state storage.
-//
-// Note this function should only be used for debugging purpose.
-func (s *stateObject) SetStorage(storage map[common.Hash]common.Hash) {
-	// Allocate fake storage if it's nil.
-	if s.fakeStorage == nil {
-		s.fakeStorage = make(Storage)
-	}
-	for key, value := range storage {
-		s.fakeStorage[key] = value
-	}
-	// Don't bother journal since this function should only be used for
-	// debugging and the `fake` storage won't be committed to database.
-}
-
 func (s *stateObject) setState(key, value common.Hash) {
 	s.dirtyStorage[key] = value
 }
@@ -332,6 +299,10 @@ func (s *stateObject) finalise(prefetch bool) {
 	if len(s.dirtyStorage) > 0 {
 		s.dirtyStorage = make(Storage)
 	}
+	// Revoke the flag at the end of the transaction. It finalizes the status
+	// of the newly-created object as it's no longer eligible for self-destruct
+	// by EIP-6780. For non-newly-created objects, it's a no-op.
+	s.newContract = false
 }
 
 // updateTrie writes cached storage modifications into the object's storage trie.
@@ -518,12 +489,12 @@ func (s *stateObject) deepCopy(db *StateDB) *stateObject {
 		stateObject.trie = db.db.CopyTrie(s.trie)
 	}
 	stateObject.code = s.code
-	stateObject.dirtyStorage = s.dirtyStorage.Copy()
 	stateObject.originStorage = s.originStorage.Copy()
 	stateObject.pendingStorage = s.pendingStorage.Copy()
-	stateObject.selfDestructed = s.selfDestructed
+	stateObject.dirtyStorage = s.dirtyStorage.Copy()
 	stateObject.dirtyCode = s.dirtyCode
-	stateObject.deleted = s.deleted
+	stateObject.selfDestructed = s.selfDestructed
+	stateObject.newContract = s.newContract
 	return stateObject
 }
 
@@ -538,7 +509,7 @@ func (s *stateObject) Address() common.Address {
 
 // Code returns the contract code associated with this object, if any.
 func (s *stateObject) Code() []byte {
-	if s.code != nil {
+	if len(s.code) != 0 {
 		return s.code
 	}
 	if bytes.Equal(s.CodeHash(), emptyCodeHash) {
@@ -556,7 +527,7 @@ func (s *stateObject) Code() []byte {
 // 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.
 func (s *stateObject) CodeSize(db Database) int {
-	if s.code != nil {
+	if len(s.code) != 0 {
 		return len(s.code)
 	}
 	if bytes.Equal(s.CodeHash(), emptyCodeHash) {
@@ -610,7 +581,11 @@ func (s *stateObject) Nonce() uint64 {
 	return s.data.Nonce
 }
 
-// Never called, but must be present to allow stateObject to be used
+func (s *stateObject) Root() common.Hash {
+	return s.data.Root
+}
+
+// Value Never called, but must be present to allow stateObject to be used
 // as a vm.Account interface that also satisfies the vm.ContractRef
 // interface. Interfaces are awesome.
 func (s *stateObject) Value() *big.Int {
diff --git a/core/state/state_test.go b/core/state/state_test.go
index a66e87de0..9b011eb95 100644
--- a/core/state/state_test.go
+++ b/core/state/state_test.go
@@ -17,7 +17,6 @@
 package state
 
 import (
-	"bytes"
 	"math/big"
 	"testing"
 
@@ -153,106 +152,20 @@ func TestSnapshotEmpty(t *testing.T) {
 	s.state.RevertToSnapshot(s.state.Snapshot())
 }
 
-func TestSnapshot2(t *testing.T) {
-	state, _ := New(common.Hash{}, NewDatabase(rawdb.NewMemoryDatabase()), nil)
+func TestCreateObjectRevert(t *testing.T) {
+	state, _ := New(types.EmptyRootHash, NewDatabase(rawdb.NewMemoryDatabase()), nil)
+	addr := common.BytesToAddress([]byte("so0"))
+	snap := state.Snapshot()
 
-	stateobjaddr0 := common.BytesToAddress([]byte("so0"))
-	stateobjaddr1 := common.BytesToAddress([]byte("so1"))
-	var storageaddr common.Hash
-
-	data0 := common.BytesToHash([]byte{17})
-	data1 := common.BytesToHash([]byte{18})
-
-	state.SetState(stateobjaddr0, storageaddr, data0)
-	state.SetState(stateobjaddr1, storageaddr, data1)
-
-	// db, trie are already non-empty values
-	so0 := state.getStateObject(stateobjaddr0)
+	state.CreateAccount(addr)
+	so0 := state.getStateObject(addr)
 	so0.SetBalance(big.NewInt(42))
 	so0.SetNonce(43)
 	so0.SetCode(crypto.Keccak256Hash([]byte{'c', 'a', 'f', 'e'}), []byte{'c', 'a', 'f', 'e'})
-	so0.selfDestructed = false
-	so0.deleted = false
 	state.setStateObject(so0)
 
-	root, _ := state.Commit(0, false)
-	state, _ = New(root, state.db, state.snaps)
-
-	// and one with deleted == true
-	so1 := state.getStateObject(stateobjaddr1)
-	so1.SetBalance(big.NewInt(52))
-	so1.SetNonce(53)
-	so1.SetCode(crypto.Keccak256Hash([]byte{'c', 'a', 'f', 'e', '2'}), []byte{'c', 'a', 'f', 'e', '2'})
-	so1.selfDestructed = true
-	so1.deleted = true
-	state.setStateObject(so1)
-
-	so1 = state.getStateObject(stateobjaddr1)
-	if so1 != nil {
-		t.Fatalf("deleted object not nil when getting")
-	}
-
-	snapshot := state.Snapshot()
-	state.RevertToSnapshot(snapshot)
-
-	so0Restored := state.getStateObject(stateobjaddr0)
-	// Update lazily-loaded values before comparing.
-	so0Restored.GetState(storageaddr)
-	so0Restored.Code()
-	// non-deleted is equal (restored)
-	compareStateObjects(so0Restored, so0, t)
-
-	// deleted should be nil, both before and after restore of state copy
-	so1Restored := state.getStateObject(stateobjaddr1)
-	if so1Restored != nil {
-		t.Fatalf("deleted object not nil after restoring snapshot: %+v", so1Restored)
-	}
-}
-
-func compareStateObjects(so0, so1 *stateObject, t *testing.T) {
-	if so0.Address() != so1.Address() {
-		t.Fatalf("Address mismatch: have %v, want %v", so0.address, so1.address)
-	}
-	if so0.Balance().Cmp(so1.Balance()) != 0 {
-		t.Fatalf("Balance mismatch: have %v, want %v", so0.Balance(), so1.Balance())
-	}
-	if so0.Nonce() != so1.Nonce() {
-		t.Fatalf("Nonce mismatch: have %v, want %v", so0.Nonce(), so1.Nonce())
-	}
-	if so0.data.Root != so1.data.Root {
-		t.Errorf("Root mismatch: have %x, want %x", so0.data.Root[:], so1.data.Root[:])
-	}
-	if !bytes.Equal(so0.CodeHash(), so1.CodeHash()) {
-		t.Fatalf("CodeHash mismatch: have %v, want %v", so0.CodeHash(), so1.CodeHash())
-	}
-	if !bytes.Equal(so0.code, so1.code) {
-		t.Fatalf("Code mismatch: have %v, want %v", so0.code, so1.code)
-	}
-
-	if len(so1.dirtyStorage) != len(so0.dirtyStorage) {
-		t.Errorf("Dirty storage size mismatch: have %d, want %d", len(so1.dirtyStorage), len(so0.dirtyStorage))
-	}
-	for k, v := range so1.dirtyStorage {
-		if so0.dirtyStorage[k] != v {
-			t.Errorf("Dirty storage key %x mismatch: have %v, want %v", k, so0.dirtyStorage[k], v)
-		}
-	}
-	for k, v := range so0.dirtyStorage {
-		if so1.dirtyStorage[k] != v {
-			t.Errorf("Dirty storage key %x mismatch: have %v, want none.", k, v)
-		}
-	}
-	if len(so1.originStorage) != len(so0.originStorage) {
-		t.Errorf("Origin storage size mismatch: have %d, want %d", len(so1.originStorage), len(so0.originStorage))
-	}
-	for k, v := range so1.originStorage {
-		if so0.originStorage[k] != v {
-			t.Errorf("Origin storage key %x mismatch: have %v, want %v", k, so0.originStorage[k], v)
-		}
-	}
-	for k, v := range so0.originStorage {
-		if so1.originStorage[k] != v {
-			t.Errorf("Origin storage key %x mismatch: have %v, want none.", k, v)
-		}
+	state.RevertToSnapshot(snap)
+	if state.Exist(addr) {
+		t.Error("Unexpected account after revert")
 	}
 }
diff --git a/core/state/statedb.go b/core/state/statedb.go
index a377c2e52..77601dfc2 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -20,7 +20,9 @@ package state
 import (
 	"errors"
 	"fmt"
+	"maps"
 	"math/big"
+	"slices"
 	"sort"
 	"time"
 
@@ -59,6 +61,26 @@ func (n *proofList) Delete(key []byte) error {
 	panic("not supported")
 }
 
+type mutationType int
+
+const (
+	update mutationType = iota
+	deletion
+)
+
+type mutation struct {
+	typ     mutationType
+	applied bool
+}
+
+func (m *mutation) copy() *mutation {
+	return &mutation{typ: m.typ, applied: m.applied}
+}
+
+func (m *mutation) isDelete() bool {
+	return m.typ == deletion
+}
+
 // StateDB structs within the ethereum protocol are used to store anything
 // within the merkle trie. StateDBs take care of caching and storing
 // nested states. It's the general query interface to retrieve:
@@ -89,11 +111,22 @@ type StateDB struct {
 	accountsOrigin map[common.Address][]byte                 // The original value of mutated accounts in 'slim RLP' encoding
 	storagesOrigin map[common.Address]map[common.Hash][]byte // The original value of mutated slots in prefix-zero trimmed rlp format
 
-	// This map holds 'live' objects, which will get modified while processing a state transition.
-	stateObjects         map[common.Address]*stateObject
-	stateObjectsPending  map[common.Address]struct{}            // State objects finalized but not yet written to the trie
-	stateObjectsDirty    map[common.Address]struct{}            // State objects modified in the current execution
-	stateObjectsDestruct map[common.Address]*types.StateAccount // State objects destructed in the block along with its previous value
+	// This map holds 'live' objects, which will get modified while
+	// processing a state transition.
+	stateObjects map[common.Address]*stateObject
+
+	// This map holds 'deleted' objects. An object with the same address
+	// might also occur in the 'stateObjects' map due to account
+	// resurrection. The account value is tracked as the original value
+	// before the transition. This map is populated at the transaction
+	// boundaries.
+	stateObjectsDestruct map[common.Address]*types.StateAccount
+
+	// This map tracks the account mutations that occurred during the
+	// transition. Uncommitted mutations belonging to the same account
+	// can be merged into a single one which is equivalent from database's
+	// perspective. This map is populated at the transaction boundaries.
+	mutations map[common.Address]*mutation
 
 	// DB error.
 	// State objects are used by the consensus core and VM which are
@@ -160,9 +193,8 @@ func New(root common.Hash, db Database, snaps *snapshot.Tree) (*StateDB, error)
 		accountsOrigin:       make(map[common.Address][]byte),
 		storagesOrigin:       make(map[common.Address]map[common.Hash][]byte),
 		stateObjects:         make(map[common.Address]*stateObject),
-		stateObjectsPending:  make(map[common.Address]struct{}),
-		stateObjectsDirty:    make(map[common.Address]struct{}),
 		stateObjectsDestruct: make(map[common.Address]*types.StateAccount),
+		mutations:            make(map[common.Address]*mutation),
 		logs:                 make(map[common.Hash][]*types.Log),
 		preimages:            make(map[common.Hash][]byte),
 		journal:              newJournal(),
@@ -297,6 +329,16 @@ func (s *StateDB) GetNonce(addr common.Address) uint64 {
 	return 0
 }
 
+// GetStorageRoot retrieves the storage root from the given address or empty
+// if object not found.
+func (s *StateDB) GetStorageRoot(addr common.Address) common.Hash {
+	stateObject := s.getStateObject(addr)
+	if stateObject != nil {
+		return stateObject.Root()
+	}
+	return common.Hash{}
+}
+
 // TxIndex returns the current transaction index set by Prepare.
 func (s *StateDB) TxIndex() int {
 	return s.txIndex
@@ -458,12 +500,22 @@ func (s *StateDB) SetStorage(addr common.Address, storage map[common.Hash]common
 	// it in stateObjectsDestruct. The effect of doing so is that storage lookups
 	// will not hit disk, since it is assumed that the disk-data is belonging
 	// to a previous incarnation of the object.
-	if _, ok := s.stateObjectsDestruct[addr]; !ok {
-		s.stateObjectsDestruct[addr] = nil
+	obj := s.getStateObject(addr)
+	if obj != nil {
+		if _, ok := s.stateObjectsDestruct[addr]; !ok {
+			data := obj.data
+			s.stateObjectsDestruct[addr] = &data
+		}
 	}
-	stateObject := s.GetOrNewStateObject(addr)
-	if stateObject != nil {
-		stateObject.SetStorage(storage)
+	newObj := s.createObject(addr)
+	for k, v := range storage {
+		newObj.SetState(k, v)
+	}
+	// Inherit the metadata of original object if it was existent
+	if obj != nil {
+		newObj.SetCode(common.BytesToHash(obj.CodeHash()), obj.code)
+		newObj.SetNonce(obj.Nonce())
+		newObj.SetBalance(obj.Balance())
 	}
 }
 
@@ -494,7 +546,7 @@ func (s *StateDB) SelfDestruct6780(addr common.Address) {
 		return
 	}
 
-	if stateObject.created {
+	if stateObject.newContract {
 		s.SelfDestruct(addr)
 	}
 }
@@ -562,37 +614,28 @@ func (s *StateDB) updateStateObject(obj *stateObject) {
 }
 
 // deleteStateObject removes the given object from the state trie.
-func (s *StateDB) deleteStateObject(obj *stateObject) {
+func (s *StateDB) deleteStateObject(addr common.Address) {
 	// Track the amount of time wasted on deleting the account from the trie
 	if metrics.EnabledExpensive {
 		defer func(start time.Time) { s.AccountUpdates += time.Since(start) }(time.Now())
 	}
 	// Delete the account from the trie
-	addr := obj.Address()
 	if err := s.trie.TryDelete(addr[:]); err != nil {
 		s.setError(fmt.Errorf("deleteStateObject (%x) error: %v", addr[:], err))
 	}
 }
 
 // getStateObject retrieves a state object given by the address, returning nil if
-// the object is not found or was deleted in this execution context. If you need
-// to differentiate between non-existent/just-deleted, use getDeletedStateObject.
+// the object is not found or was deleted in this execution context.
 func (s *StateDB) getStateObject(addr common.Address) *stateObject {
-	if obj := s.getDeletedStateObject(addr); obj != nil && !obj.deleted {
-		return obj
-	}
-	return nil
-}
-
-// getDeletedStateObject is similar to getStateObject, but instead of returning
-// nil for a deleted state object, it returns the actual object with the deleted
-// flag set. This is needed by the state journal to revert to the correct s-
-// destructed object instead of wiping all knowledge about the state object.
-func (s *StateDB) getDeletedStateObject(addr common.Address) *stateObject {
 	// Prefer live objects if any is available
 	if obj := s.stateObjects[addr]; obj != nil {
 		return obj
 	}
+	// Short circuit if the account is already destructed in this block.
+	if _, ok := s.stateObjectsDestruct[addr]; ok {
+		return nil
+	}
 	// If no live objects are available, attempt to use snapshots
 	var (
 		data *types.StateAccount
@@ -652,73 +695,40 @@ func (s *StateDB) setStateObject(object *stateObject) {
 
 // GetOrNewStateObject retrieves a state object or create a new state object if nil.
 func (s *StateDB) GetOrNewStateObject(addr common.Address) *stateObject {
-	stateObject := s.getStateObject(addr)
-	if stateObject == nil {
-		stateObject, _ = s.createObject(addr)
+	obj := s.getStateObject(addr)
+	if obj == nil {
+		obj = s.createObject(addr)
 	}
-	return stateObject
+	return obj
 }
 
-// createObject creates a new state object. If there is an existing account with
-// the given address, it is overwritten and returned as the second return value.
-func (s *StateDB) createObject(addr common.Address) (newobj, prev *stateObject) {
-	// The original account should be marked as destructed and all cached
-	// account and storage data should be cleared as well. Note, it must
-	// be done here, otherwise the destruction event of original one will
-	// be lost.
-	prev = s.getDeletedStateObject(addr) // Note, prev might have been deleted, we need that!
-
-	var prevdestruct bool
-	if prev != nil {
-		_, prevdestruct = s.stateObjectsDestruct[prev.address]
-		if !prevdestruct {
-			s.stateObjectsDestruct[prev.address] = prev.origin
-		}
-	}
-	newobj = newObject(s, addr, nil)
-	if prev == nil {
-		s.journal.append(createObjectChange{account: &addr})
-	} else {
-		prevAccount, ok := s.accountsOrigin[prev.address]
-		s.journal.append(resetObjectChange{
-			account:                &addr,
-			prev:                   prev,
-			prevdestruct:           prevdestruct,
-			prevAccount:            s.accounts[prev.addrHash],
-			prevStorage:            s.storages[prev.addrHash],
-			prevAccountOriginExist: ok,
-			prevAccountOrigin:      prevAccount,
-			prevStorageOrigin:      s.storagesOrigin[prev.address],
-		})
-		delete(s.accounts, prev.addrHash)
-		delete(s.storages, prev.addrHash)
-		delete(s.accountsOrigin, prev.address)
-		delete(s.storagesOrigin, prev.address)
-	}
-
-	newobj.created = true
-
-	s.setStateObject(newobj)
-	if prev != nil && !prev.deleted {
-		return newobj, prev
-	}
-	return newobj, nil
+// createObject creates a new state object. The assumption is held there is no
+// existing account with the given address, otherwise it will be silently overwritten.
+func (s *StateDB) createObject(addr common.Address) *stateObject {
+	obj := newObject(s, addr, nil)
+	s.journal.append(createObjectChange{account: &addr})
+	s.setStateObject(obj)
+	return obj
 }
 
-// CreateAccount explicitly creates a state object. If a state object with the address
-// already exists the balance is carried over to the new account.
-//
-// CreateAccount is called during the EVM CREATE operation. The situation might arise that
-// a contract does the following:
-//
-//  1. sends funds to sha(account ++ (nonce + 1))
-//  2. tx_create(sha(account ++ nonce)) (note that this gets the address of 1)
-//
-// Carrying over the balance ensures that Ether doesn't disappear.
+// CreateAccount explicitly creates a new state object, assuming that the
+// account did not previously exist in the state. If the account already
+// exists, this function will silently overwrite it which might lead to a
+// consensus bug eventually.
 func (s *StateDB) CreateAccount(addr common.Address) {
-	newObj, prev := s.createObject(addr)
-	if prev != nil {
-		newObj.setBalance(prev.data.Balance)
+	s.createObject(addr)
+}
+
+// CreateContract is used whenever a contract is created. This may be preceded
+// by CreateAccount, but that is not required if it already existed in the
+// state due to funds sent beforehand.
+// This operation sets the 'newContract'-flag, which is required in order to
+// correctly handle EIP-6780 'delete-in-same-transaction' logic.
+func (s *StateDB) CreateContract(addr common.Address) {
+	obj := s.getStateObject(addr)
+	if !obj.newContract {
+		obj.newContract = true
+		s.journal.append(createContractChange{account: addr})
 	}
 }
 
@@ -778,22 +788,25 @@ func (s *StateDB) Copy() *StateDB {
 	state := &StateDB{
 		db:                   s.db,
 		trie:                 s.db.CopyTrie(s.trie),
+		hasher:               crypto.NewKeccakState(),
 		originalRoot:         s.originalRoot,
 		accounts:             copySet(s.accounts),
 		storages:             copy2DSet(s.storages),
 		accountsOrigin:       copySet(s.accountsOrigin),
 		storagesOrigin:       copy2DSet(s.storagesOrigin),
-		stateObjects:         make(map[common.Address]*stateObject, len(s.journal.dirties)),
-		stateObjectsPending:  make(map[common.Address]struct{}, len(s.stateObjectsPending)),
-		stateObjectsDirty:    make(map[common.Address]struct{}, len(s.journal.dirties)),
-		stateObjectsDestruct: make(map[common.Address]*types.StateAccount, len(s.stateObjectsDestruct)),
+		stateObjects:         make(map[common.Address]*stateObject, len(s.stateObjects)),
+		stateObjectsDestruct: maps.Clone(s.stateObjectsDestruct),
+		mutations:            make(map[common.Address]*mutation, len(s.mutations)),
+		dbErr:                s.dbErr,
 		refund:               s.refund,
+		thash:                s.thash,
+		txIndex:              s.txIndex,
 		logs:                 make(map[common.Hash][]*types.Log, len(s.logs)),
 		logSize:              s.logSize,
 		preimages:            make(map[common.Hash][]byte, len(s.preimages)),
-		journal:              newJournal(),
-		hasher:               crypto.NewKeccakState(),
-
+		journal:              s.journal.copy(),
+		validRevisions:       slices.Clone(s.validRevisions),
+		nextRevisionId:       s.nextRevisionId,
 		// In order for the block producer to be able to use and make additions
 		// to the snapshot tree, we need to copy that as well. Otherwise, any
 		// block mined by ourselves will cause gaps in the tree, and force the
@@ -801,43 +814,14 @@ func (s *StateDB) Copy() *StateDB {
 		snaps: s.snaps,
 		snap:  s.snap,
 	}
-	// Copy the dirty states, logs, and preimages
-	for addr := range s.journal.dirties {
-		// As documented [here](https://github.com/ethereum/go-ethereum/pull/16485#issuecomment-380438527),
-		// and in the Finalise-method, there is a case where an object is in the journal but not
-		// in the stateObjects: OOG after touch on ripeMD prior to Byzantium. Thus, we need to check for
-		// nil
-		if object, exist := s.stateObjects[addr]; exist {
-			// Even though the original object is dirty, we are not copying the journal,
-			// so we need to make sure that anyside effect the journal would have caused
-			// during a commit (or similar op) is already applied to the copy.
-			state.stateObjects[addr] = object.deepCopy(state)
-
-			state.stateObjectsDirty[addr] = struct{}{}   // Mark the copy dirty to force internal (code/state) commits
-			state.stateObjectsPending[addr] = struct{}{} // Mark the copy pending to force external (account) commits
-		}
-	}
-	// Above, we don't copy the actual journal. This means that if the copy is copied, the
-	// loop above will be a no-op, since the copy's journal is empty.
-	// Thus, here we iterate over stateObjects, to enable copies of copies
-	for addr := range s.stateObjectsPending {
-		if _, exist := state.stateObjects[addr]; !exist {
-			state.stateObjects[addr] = s.stateObjects[addr].deepCopy(state)
-		}
-		state.stateObjectsPending[addr] = struct{}{}
-	}
-	for addr := range s.stateObjectsDirty {
-		if _, exist := state.stateObjects[addr]; !exist {
-			state.stateObjects[addr] = s.stateObjects[addr].deepCopy(state)
-		}
-		state.stateObjectsDirty[addr] = struct{}{}
+	// Deep copy cached state objects.
+	for addr, obj := range s.stateObjects {
+		state.stateObjects[addr] = obj.deepCopy(state)
 	}
-
-	// Deep copy the destruction markers.
-	for addr, value := range s.stateObjectsDestruct {
-		state.stateObjectsDestruct[addr] = value
+	// Deep copy the object state markers.
+	for addr, op := range s.mutations {
+		state.mutations[addr] = op.copy()
 	}
-
 	for hash, logs := range s.logs {
 		cpy := make([]*types.Log, len(logs))
 		for i, l := range logs {
@@ -914,7 +898,8 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 			continue
 		}
 		if obj.selfDestructed || (deleteEmptyObjects && obj.empty()) {
-			obj.deleted = true
+			delete(s.stateObjects, obj.address)
+			s.markDelete(addr)
 
 			// We need to maintain account deletions explicitly (will remain
 			// set indefinitely). Note only the first occurred self-destruct
@@ -932,10 +917,8 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 			delete(s.storagesOrigin, obj.address) // Clear out any previously updated storage data (may be recreated via a resurrect)
 		} else {
 			obj.finalise(true) // Prefetch slots in the background
+			s.markUpdate(addr)
 		}
-		obj.created = false
-		s.stateObjectsPending[addr] = struct{}{}
-		s.stateObjectsDirty[addr] = struct{}{}
 
 		// At this point, also ship the address off to the precacher. The precacher
 		// will start loading tries, and when the change is eventually committed,
@@ -975,10 +958,14 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 	// the account prefetcher. Instead, let's process all the storage updates
 	// first, giving the account prefeches just a few more milliseconds of time
 	// to pull useful data from disk.
-	for addr := range s.stateObjectsPending {
-		if obj := s.stateObjects[addr]; !obj.deleted {
-			obj.updateRoot()
+	for addr, op := range s.mutations {
+		if op.applied {
+			continue
+		}
+		if op.isDelete() {
+			continue
 		}
+		s.stateObjects[addr].updateRoot()
 	}
 	// Now we're about to start to write changes to the trie. The trie is so far
 	// _untouched_. We can check with the prefetcher, if it can give us a trie
@@ -988,27 +975,34 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 			s.trie = trie
 		}
 	}
-	usedAddrs := make([][]byte, 0, len(s.stateObjectsPending))
-	for addr := range s.stateObjectsPending {
-		if obj := s.stateObjects[addr]; obj.deleted {
-			s.deleteStateObject(obj)
-			s.AccountDeleted += 1
+	var (
+		usedAddrs    [][]byte
+		deletedAddrs []common.Address
+	)
+	for addr, op := range s.mutations {
+		if op.applied {
+			continue
+		}
+		op.applied = true
+
+		if op.isDelete() {
+			deletedAddrs = append(deletedAddrs, addr)
 		} else {
-			s.updateStateObject(obj)
+			s.updateStateObject(s.stateObjects[addr])
 			s.AccountUpdated += 1
 		}
 		usedAddrs = append(usedAddrs, common.CopyBytes(addr[:])) // Copy needed for closure
 	}
+	for _, deletedAddr := range deletedAddrs {
+		s.deleteStateObject(deletedAddr)
+		s.AccountDeleted += 1
+	}
 	if prefetcher != nil {
 		prefetcher.used(common.Hash{}, s.originalRoot, usedAddrs)
 	}
-	if len(s.stateObjectsPending) > 0 {
-		s.stateObjectsPending = make(map[common.Address]struct{})
-	}
 	// Track the amount of time wasted on hashing the account trie
-	if metrics.EnabledExpensive {
-		defer func(start time.Time) { s.AccountHashes += time.Since(start) }(time.Now())
-	}
+	defer func(start time.Time) { s.AccountHashes += time.Since(start) }(time.Now())
+
 	return s.trie.Hash()
 }
 
@@ -1190,28 +1184,29 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool) (common.Hash, er
 		return common.Hash{}, err
 	}
 	// Handle all state updates afterwards
-	for addr := range s.stateObjectsDirty {
-		if obj := s.stateObjects[addr]; !obj.deleted {
-			// Write any contract code associated with the state object
-			if obj.code != nil && obj.dirtyCode {
-				rawdb.WriteCode(codeWriter, common.BytesToHash(obj.CodeHash()), obj.code)
-				obj.dirtyCode = false
-			}
-			// Write any storage changes in the state object to its storage trie
-			nodeSet, err := obj.commit()
-			if err != nil {
-				return common.Hash{}, err
-			}
+	for addr, op := range s.mutations {
+		if op.isDelete() {
+			continue
+		}
+		obj := s.stateObjects[addr]
+		if obj.code != nil && obj.dirtyCode {
+			rawdb.WriteCode(codeWriter, common.BytesToHash(obj.CodeHash()), obj.code)
+			obj.dirtyCode = false
+		}
+		// Write any storage changes in the state object to its storage trie
+		nodeSet, err := obj.commit()
+		if err != nil {
+			return common.Hash{}, err
+		}
 
-			// Merge the dirty nodes of storage trie into global set
-			if nodeSet != nil {
-				if err := nodes.Merge(nodeSet); err != nil {
-					return common.Hash{}, err
-				}
-				updated, deleted := nodeSet.Size()
-				storageTrieNodesUpdated += updated
-				storageTrieNodesDeleted += deleted
+		// Merge the dirty nodes of storage trie into global set
+		if nodeSet != nil {
+			if err := nodes.Merge(nodeSet); err != nil {
+				return common.Hash{}, err
 			}
+			updated, deleted := nodeSet.Size()
+			storageTrieNodesUpdated += updated
+			storageTrieNodesDeleted += deleted
 		}
 	}
 	if codeWriter.ValueSize() > 0 {
@@ -1296,7 +1291,7 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool) (common.Hash, er
 	s.storages = make(map[common.Hash]map[common.Hash][]byte)
 	s.accountsOrigin = make(map[common.Address][]byte)
 	s.storagesOrigin = make(map[common.Address]map[common.Hash][]byte)
-	s.stateObjectsDirty = make(map[common.Address]struct{})
+	s.mutations = make(map[common.Address]*mutation)
 	s.stateObjectsDestruct = make(map[common.Address]*types.StateAccount)
 	return root, nil
 }
@@ -1384,22 +1379,46 @@ func (s *StateDB) SlotInAccessList(addr common.Address, slot common.Hash) (addre
 
 func (s *StateDB) DirtyAccounts(hash common.Hash, number uint64) []*types.DirtyStateAccount {
 	dirtyAccounts := make([]*types.DirtyStateAccount, 0)
-	for addr := range s.stateObjectsDirty {
-		if obj, exist := s.stateObjects[addr]; exist {
-			acc := obj.data
-			dirtyAccounts = append(dirtyAccounts, &types.DirtyStateAccount{
-				Address:     addr,
-				Nonce:       acc.Nonce,
-				Balance:     acc.Balance,
-				Root:        acc.Root,
-				CodeHash:    common.BytesToHash(acc.CodeHash),
-				BlockNumber: number,
-				BlockHash:   hash,
-				Deleted:     obj.deleted,
-				Suicided:    obj.selfDestructed,
-				DirtyCode:   obj.dirtyCode,
-			})
+	for addr, op := range s.mutations {
+		var (
+			isDeleted    bool
+			selfDestruct bool
+			dirtyCode    bool
+			nonce        uint64
+			balance      *big.Int
+			root         common.Hash
+			codeHash     []byte
+		)
+		if op.isDelete() {
+			isDeleted = true
+			stateAcc := s.stateObjectsDestruct[addr]
+			if stateAcc == nil {
+				continue
+			}
+			nonce = stateAcc.Nonce
+			balance = stateAcc.Balance
+			root = stateAcc.Root
+			selfDestruct = true
+		} else {
+			stateAcc := s.stateObjects[addr].data
+			nonce = stateAcc.Nonce
+			balance = stateAcc.Balance
+			root = stateAcc.Root
+			dirtyCode = s.stateObjects[addr].dirtyCode
 		}
+
+		dirtyAccounts = append(dirtyAccounts, &types.DirtyStateAccount{
+			Address:     addr,
+			Nonce:       nonce,
+			Balance:     balance,
+			Root:        root,
+			CodeHash:    common.BytesToHash(codeHash),
+			BlockNumber: number,
+			BlockHash:   hash,
+			Deleted:     isDeleted,
+			Suicided:    selfDestruct,
+			DirtyCode:   dirtyCode,
+		})
 	}
 
 	return dirtyAccounts
@@ -1419,6 +1438,22 @@ func (s *StateDB) convertAccountSet(set map[common.Address]*types.StateAccount)
 	return ret
 }
 
+func (s *StateDB) markDelete(addr common.Address) {
+	if _, ok := s.mutations[addr]; !ok {
+		s.mutations[addr] = &mutation{}
+	}
+	s.mutations[addr].applied = false
+	s.mutations[addr].typ = deletion
+}
+
+func (s *StateDB) markUpdate(addr common.Address) {
+	if _, ok := s.mutations[addr]; !ok {
+		s.mutations[addr] = &mutation{}
+	}
+	s.mutations[addr].applied = false
+	s.mutations[addr].typ = update
+}
+
 // copySet returns a deep-copied set.
 func copySet[k comparable](set map[k][]byte) map[k][]byte {
 	copied := make(map[k][]byte, len(set))
diff --git a/core/state/statedb_fuzz_test.go b/core/state/statedb_fuzz_test.go
index 1bef564ed..e88684552 100644
--- a/core/state/statedb_fuzz_test.go
+++ b/core/state/statedb_fuzz_test.go
@@ -92,7 +92,9 @@ func newStateTestAction(addr common.Address, r *rand.Rand, index int) testAction
 		{
 			name: "CreateAccount",
 			fn: func(a testAction, s *StateDB) {
-				s.CreateAccount(addr)
+				if !s.Exist(addr) {
+					s.CreateAccount(addr)
+				}
 			},
 		},
 		{
diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 841702f98..18213e843 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -19,6 +19,7 @@ package state
 import (
 	"bytes"
 	"encoding/binary"
+	"errors"
 	"fmt"
 	"math"
 	"math/big"
@@ -211,6 +212,78 @@ func TestCopy(t *testing.T) {
 	}
 }
 
+// TestCopyWithDirtyJournal tests if Copy can correct create a equal copied
+// stateDB with dirty journal present.
+func TestCopyWithDirtyJournal(t *testing.T) {
+	db := NewDatabase(rawdb.NewMemoryDatabase())
+	orig, _ := New(types.EmptyRootHash, db, nil)
+
+	// Fill up the initial states
+	for i := byte(0); i < 255; i++ {
+		obj := orig.GetOrNewStateObject(common.BytesToAddress([]byte{i}))
+		obj.AddBalance(big.NewInt(int64(i)))
+		obj.data.Root = common.HexToHash("0xdeadbeef")
+		orig.updateStateObject(obj)
+	}
+	root, _ := orig.Commit(0, true)
+	orig, _ = New(root, db, nil)
+
+	// modify all in memory without finalizing
+	for i := byte(0); i < 255; i++ {
+		obj := orig.GetOrNewStateObject(common.BytesToAddress([]byte{i}))
+		obj.SubBalance(big.NewInt(int64(i)))
+		orig.updateStateObject(obj)
+	}
+	cpy := orig.Copy()
+
+	orig.Finalise(true)
+	for i := byte(0); i < 255; i++ {
+		root := orig.GetStorageRoot(common.BytesToAddress([]byte{i}))
+		if root != (common.Hash{}) {
+			t.Errorf("Unexpected storage root %x", root)
+		}
+	}
+	cpy.Finalise(true)
+	for i := byte(0); i < 255; i++ {
+		root := cpy.GetStorageRoot(common.BytesToAddress([]byte{i}))
+		if root != (common.Hash{}) {
+			t.Errorf("Unexpected storage root %x", root)
+		}
+	}
+	if cpy.IntermediateRoot(true) != orig.IntermediateRoot(true) {
+		t.Error("State is not equal after copy")
+	}
+}
+
+// TestCopyObjectState creates an original state, S1, and makes a copy S2.
+// It then proceeds to make changes to S1. Those changes are _not_ supposed
+// to affect S2. This test checks that the copy properly deep-copies the objectstate
+func TestCopyObjectState(t *testing.T) {
+	db := NewDatabase(rawdb.NewMemoryDatabase())
+	orig, _ := New(types.EmptyRootHash, db, nil)
+
+	// Fill up the initial states
+	for i := byte(0); i < 5; i++ {
+		obj := orig.GetOrNewStateObject(common.BytesToAddress([]byte{i}))
+		obj.AddBalance(big.NewInt(int64(i)))
+		obj.data.Root = common.HexToHash("0xdeadbeef")
+		orig.updateStateObject(obj)
+	}
+	orig.Finalise(true)
+	cpy := orig.Copy()
+	for _, op := range cpy.mutations {
+		if have, want := op.applied, false; have != want {
+			t.Fatalf("Error in test itself, the 'done' flag should not be set before Commit, have %v want %v", have, want)
+		}
+	}
+	orig.Commit(0, true)
+	for _, op := range cpy.mutations {
+		if have, want := op.applied, false; have != want {
+			t.Fatalf("Error: original state affected copy, have %v want %v", have, want)
+		}
+	}
+}
+
 func TestSnapshotRandom(t *testing.T) {
 	config := &quick.Config{MaxCount: 1000}
 	err := quick.Check((*snapshotTest).run, config)
@@ -294,7 +367,30 @@ func newTestAction(addr common.Address, r *rand.Rand) testAction {
 		{
 			name: "CreateAccount",
 			fn: func(a testAction, s *StateDB) {
-				s.CreateAccount(addr)
+				if !s.Exist(addr) {
+					s.CreateAccount(addr)
+				}
+			},
+		},
+		{
+			name: "CreateContract",
+			fn: func(a testAction, s *StateDB) {
+				if !s.Exist(addr) {
+					s.CreateAccount(addr)
+				}
+				contractHash := s.GetCodeHash(addr)
+				emptyCode := contractHash == (common.Hash{}) || contractHash == types.EmptyCodeHash
+				storageRoot := s.GetStorageRoot(addr)
+				emptyStorage := storageRoot == (common.Hash{}) || storageRoot == types.EmptyRootHash
+				if s.GetNonce(addr) == 0 && emptyCode && emptyStorage {
+					s.CreateContract(addr)
+					// We also set some code here, to prevent the
+					// CreateContract action from being performed twice in a row,
+					// which would cause a difference in state when unrolling
+					// the journal. (CreateContact assumes created was false prior to
+					// invocation, and the journal rollback sets it to false).
+					s.SetCode(addr, []byte{1})
+				}
 			},
 		},
 		{
@@ -662,18 +758,19 @@ func TestCopyCopyCommitCopy(t *testing.T) {
 	}
 }
 
-// TestCommitCopy tests the copy from a committed state is not functional.
+// TestCommitCopy tests the copy from a committed state is not fully functional.
 func TestCommitCopy(t *testing.T) {
-	state, _ := New(types.EmptyRootHash, NewDatabase(rawdb.NewMemoryDatabase()), nil)
+	db := NewDatabase(rawdb.NewMemoryDatabase())
+	state, _ := New(types.EmptyRootHash, db, nil)
 
 	// Create an account and check if the retrieved balance is correct
 	addr := common.HexToAddress("0xaffeaffeaffeaffeaffeaffeaffeaffeaffeaffe")
-	skey := common.HexToHash("aaa")
-	sval := common.HexToHash("bbb")
+	skey1, skey2 := common.HexToHash("a1"), common.HexToHash("a2")
+	sval1, sval2 := common.HexToHash("b1"), common.HexToHash("b2")
 
 	state.SetBalance(addr, big.NewInt(42)) // Change the account trie
 	state.SetCode(addr, []byte("hello"))   // Change an external metadata
-	state.SetState(addr, skey, sval)       // Change the storage trie
+	state.SetState(addr, skey1, sval1)     // Change the storage trie
 
 	if balance := state.GetBalance(addr); balance.Cmp(big.NewInt(42)) != 0 {
 		t.Fatalf("initial balance mismatch: have %v, want %v", balance, 42)
@@ -681,34 +778,47 @@ func TestCommitCopy(t *testing.T) {
 	if code := state.GetCode(addr); !bytes.Equal(code, []byte("hello")) {
 		t.Fatalf("initial code mismatch: have %x, want %x", code, []byte("hello"))
 	}
-	if val := state.GetState(addr, skey); val != sval {
-		t.Fatalf("initial non-committed storage slot mismatch: have %x, want %x", val, sval)
+	if val := state.GetState(addr, skey1); val != sval1 {
+		t.Fatalf("initial non-committed storage slot mismatch: have %x, want %x", val, sval1)
 	}
-	if val := state.GetCommittedState(addr, skey); val != (common.Hash{}) {
+	if val := state.GetCommittedState(addr, skey1); val != (common.Hash{}) {
 		t.Fatalf("initial committed storage slot mismatch: have %x, want %x", val, common.Hash{})
 	}
-	// Copy the committed state database, the copied one is not functional.
-	state.Commit(0, true)
+	root, _ := state.Commit(0, true)
+
+	state, _ = New(root, db, nil)
+	state.SetState(addr, skey2, sval2)
+	_, err := state.Commit(1, true)
+	if err != nil {
+		t.Fatalf("unexpected error: %v", err.Error())
+	}
+
+	// Copy the committed state database, the copied one is not fully functional.
 	copied := state.Copy()
-	if balance := copied.GetBalance(addr); balance.Cmp(big.NewInt(0)) != 0 {
+	if balance := copied.GetBalance(addr); balance.Cmp(big.NewInt(42)) != 0 {
 		t.Fatalf("unexpected balance: have %v", balance)
 	}
-	if code := copied.GetCode(addr); code != nil {
+	if code := copied.GetCode(addr); !bytes.Equal(code, []byte("hello")) {
 		t.Fatalf("unexpected code: have %x", code)
 	}
-	if val := copied.GetState(addr, skey); val != (common.Hash{}) {
+
+	// Miss slots because of non-functional trie after commit
+	if val := copied.GetState(addr, skey1); val != (common.Hash{}) {
+		t.Fatalf("unexpected storage slot: have %x", sval1)
+	}
+	if val := copied.GetCommittedState(addr, skey1); val != (common.Hash{}) {
 		t.Fatalf("unexpected storage slot: have %x", val)
 	}
-	if val := copied.GetCommittedState(addr, skey); val != (common.Hash{}) {
+	// Slots cached in the stateDB, available after commit
+	if val := copied.GetState(addr, skey2); val != sval2 {
+		t.Fatalf("unexpected storage slot: have %x", sval1)
+	}
+	if val := copied.GetCommittedState(addr, skey2); val != sval2 {
 		t.Fatalf("unexpected storage slot: have %x", val)
 	}
-	// Should compare based on the error message.
-	if !strings.Contains(copied.Error().Error(), trie.ErrCommitted.Error()) {
+	if !errors.Is(copied.getStateObject(addr).dbErr, trie.ErrCommitted) {
 		t.Fatalf("unexpected state error, %v", copied.Error())
 	}
-	// if !errors.Is(copied.Error(), trie.ErrCommitted) {
-	// 	t.Fatalf("unexpected state error, %v", copied.Error())
-	// }
 }
 
 // TestDeleteCreateRevert tests a weird state transition corner case that we hit
diff --git a/core/vm/evm.go b/core/vm/evm.go
index 0d2e3fd00..f5d4cfd80 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -560,20 +560,34 @@ func (evm *EVM) create(caller ContractRef, codeAndHash *codeAndHash, gas uint64,
 		return nil, common.Address{}, gas, ErrNonceUintOverflow
 	}
 	evm.StateDB.SetNonce(caller.Address(), nonce+1)
-	// We add this to the access list _before_ taking a snapshot. Even if the creation fails,
-	// the access-list change should not be rolled back
+
+	// We add this to the access list _before_ taking a snapshot. Even if the
+	// creation fails, the access-list change should not be rolled back.
 	if evm.chainRules.IsBerlin {
 		evm.StateDB.AddAddressToAccessList(address)
 	}
 	// Ensure there's no existing contract already at the designated address
+	// Account is regarded as existent if any of these three conditions is met:
+	// - the nonce is non-zero
+	// - the code is non-empty
+	// - the storage is non-empty
 	contractHash := evm.StateDB.GetCodeHash(address)
 	if evm.StateDB.GetNonce(address) != 0 || (contractHash != (common.Hash{}) && contractHash != emptyCodeHash) {
 		captureTraceEarly(ErrContractAddressCollision)
 		return nil, common.Address{}, 0, ErrContractAddressCollision
 	}
-	// Create a new account on the state
+	// 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
+	// account with non-zero balance.
 	snapshot := evm.StateDB.Snapshot()
-	evm.StateDB.CreateAccount(address)
+	if !evm.StateDB.Exist(address) {
+		evm.StateDB.CreateAccount(address)
+	}
+	// CreateContract means that regardless of whether the account previously existed
+	// in the state trie or not, it _now_ becomes created as a _contract_ account.
+	// This is performed _prior_ to executing the initcode,  since the initcode
+	// acts inside that account.
+	evm.StateDB.CreateContract(address)
 	if evm.chainRules.IsEIP158 {
 		evm.StateDB.SetNonce(address, 1)
 	}
@@ -700,12 +714,12 @@ func (evm *EVM) ChainConfig() *params.ChainConfig { return evm.chainConfig }
 
 // PublishEvent executes Publish function from OpEvent if OpCode is found in Context.PublishEvents
 func (evm *EVM) PublishEvent(
-		opCode OpCode,
-		counter uint64,
-		from, to common.Address,
-		value *big.Int,
-		input, output []byte,
-		err error,
+	opCode OpCode,
+	counter uint64,
+	from, to common.Address,
+	value *big.Int,
+	input, output []byte,
+	err error,
 ) {
 	context := evm.Context
 	if context.CurrentTransaction == nil {
diff --git a/core/vm/interface.go b/core/vm/interface.go
index e840711d6..ba75ba8e8 100644
--- a/core/vm/interface.go
+++ b/core/vm/interface.go
@@ -27,6 +27,7 @@ import (
 // StateDB is an EVM database for full state querying.
 type StateDB interface {
 	CreateAccount(common.Address)
+	CreateContract(common.Address)
 
 	SubBalance(common.Address, *big.Int)
 	AddBalance(common.Address, *big.Int)
diff --git a/eth/tracers/api_test.go b/eth/tracers/api_test.go
index 9fd578737..f3ad4ecf3 100644
--- a/eth/tracers/api_test.go
+++ b/eth/tracers/api_test.go
@@ -1021,8 +1021,9 @@ func TestTracingWithOverrides(t *testing.T) {
 					},
 				},
 			},
-			want: `{"gas":46900,"failed":false,"returnValue":"0000000000000000000000000000000000000000000000000000000000000539"}`,
-			//want: `{"gas":44100,"failed":false,"returnValue":"0000000000000000000000000000000000000000000000000000000000000001"}`,
+			//want: `{"gas":46900,"failed":false,"returnValue":"0000000000000000000000000000000000000000000000000000000000000539"}`,
+			// fakeStorage side effect
+			want: `{"gas":44100,"failed":false,"returnValue":"0000000000000000000000000000000000000000000000000000000000000001"}`,
 		},
 		{ // No state override
 			blockNumber: rpc.LatestBlockNumber,
diff --git a/internal/ethapi/api_test.go b/internal/ethapi/api_test.go
index 113ca14f6..bd60b0060 100644
--- a/internal/ethapi/api_test.go
+++ b/internal/ethapi/api_test.go
@@ -772,15 +772,24 @@ func TestEstimateGas(t *testing.T) {
 
 func TestCall(t *testing.T) {
 	t.Parallel()
+
 	// Initialize test accounts
 	var (
 		accounts = newAccounts(3)
+		dad      = common.HexToAddress("0x0000000000000000000000000000000000000dad")
 		genesis  = &core.Genesis{
 			Config: params.TestChainConfig,
 			Alloc: core.GenesisAlloc{
 				accounts[0].addr: {Balance: big.NewInt(params.Ether)},
 				accounts[1].addr: {Balance: big.NewInt(params.Ether)},
 				accounts[2].addr: {Balance: big.NewInt(params.Ether)},
+				dad: {
+					Balance: big.NewInt(params.Ether),
+					Nonce:   1,
+					Storage: map[common.Hash]common.Hash{
+						common.Hash{}: common.HexToHash("0x0000000000000000000000000000000000000000000000000000000000000001"),
+					},
+				},
 			},
 		}
 		genBlocks = 10
@@ -941,6 +950,32 @@ func TestCall(t *testing.T) {
 			},
 			want: "0x0122000000000000000000000000000000000000000000000000000000000000",
 		},
+		// Clear the entire storage set
+		{
+			blockNumber: rpc.LatestBlockNumber,
+			call: TransactionArgs{
+				From: &accounts[1].addr,
+				// Yul:
+				// object "Test" {
+				//    code {
+				//        let dad := 0x0000000000000000000000000000000000000dad
+				//        if eq(balance(dad), 0) {
+				//            revert(0, 0)
+				//        }
+				//        let slot := sload(0)
+				//        mstore(0, slot)
+				//        return(0, 32)
+				//    }
+				// }
+				Input: hex2Bytes("610dad6000813103600f57600080fd5b6000548060005260206000f3"),
+			},
+			overrides: StateOverride{
+				dad: OverrideAccount{
+					State: &map[common.Hash]common.Hash{},
+				},
+			},
+			want: "0x0000000000000000000000000000000000000000000000000000000000000000",
+		},
 	}
 	for i, tc := range testSuite {
 		result, err := api.Call(context.Background(), tc.call, rpc.BlockNumberOrHash{BlockNumber: &tc.blockNumber}, &tc.overrides, &tc.blockOverrides)