diff --git a/execution_chain/core/eip8037.nim b/execution_chain/core/eip8037.nim
index 99621e212e..9802df2b52 100644
--- a/execution_chain/core/eip8037.nim
+++ b/execution_chain/core/eip8037.nim
@@ -8,14 +8,12 @@
 # those terms
 
 {.push raises: [].}
-import
-  eth/common/base
 
 const
   STATE_BYTES_PER_NEW_ACCOUNT* = 112
   STATE_BYTES_PER_AUTH_BASE* = 23
   REGULAR_PER_AUTH_BASE_COST* = 7500
   STATE_BYTES_PER_STORAGE_SET* = 32
-
-func stateGasPerByte*(gasLimit: GasInt): GasInt =
-  return 1174.GasInt
+  COST_PER_STATE_BYTE* = 1174
+  CREATE_ACCOUNT_STATE_GAS* = COST_PER_STATE_BYTE * STATE_BYTES_PER_NEW_ACCOUNT
+  STATE_GAS_STORAGE_SET* = COST_PER_STATE_BYTE * STATE_BYTES_PER_STORAGE_SET
diff --git a/execution_chain/core/executor/process_transaction.nim b/execution_chain/core/executor/process_transaction.nim
index 2c4cb1704b..a49fd30b21 100644
--- a/execution_chain/core/executor/process_transaction.nim
+++ b/execution_chain/core/executor/process_transaction.nim
@@ -112,15 +112,30 @@ proc processTransaction*(
     priorityFee = min(tx.maxPriorityFeePerGasNorm(), tx.maxFeePerGasNorm() - baseFee)
     excessBlobGas = vmState.blockCtx.excessBlobGas
     regularGasAvailable = vmState.blockCtx.gasLimit - vmState.blockRegularGasUsed
+    stateGasAvailable = vmState.blockCtx.gasLimit - vmState.blockStateGasUsed
     intrinsic = tx.intrinsicGas(fork, vmState.blockCtx.gasLimit)
     com = vmState.com
 
-  # Regular gas is capped at TX_MAX_GAS_LIMIT per EIP-7825.
-  # State gas is not checked per-tx; block-end validation enforces
-  # max(block_regular_gas_used, block_state_gas_used) <= gas_limit.
-  if min(TX_GAS_LIMIT.GasInt, tx.gasLimit) > regularGasAvailable:
+  # Per-tx 2D gas inclusion check: for each dimension the worst-case
+  # contribution must fit in the remaining budget.  Block-end
+  # validation still enforces
+  if fork < FkAmsterdam:
     let want = min(TX_GAS_LIMIT.GasInt, tx.gasLimit)
-    return err("regular gas used exceeds limit want: " & $want & ", available: " & $regularGasAvailable)
+    if want > regularGasAvailable:
+      return err("regular gas used exceeds limit, want: " & $want & ", available: " & $regularGasAvailable)
+  else:
+    # https://github.com/ethereum/execution-specs/pull/2703/changes
+    # Worst-case regular contribution: tx.gasLimit minus the portion that
+    # must go to intrinsic state gas, capped at TX_MAX_GAS_LIMIT.
+    let want = min(TX_GAS_LIMIT.GasInt, tx.gasLimit - intrinsic.state)
+    if want > regularGasAvailable:
+      return err("regular gas used exceeds limit, want: " & $want & ", available: " & $regularGasAvailable)
+
+    # Worst-case state contribution: tx.gasLimit minus the portion that
+    # must go to intrinsic regular gas.
+    let stateGas = tx.gasLimit - intrinsic.regular
+    if stateGas > stateGasAvailable:
+      return err("state gas used exceeds limit, want: " & $stateGas & ", available: " & $stateGasAvailable)
 
   # blobGasUsed will be added to vmState.blobGasUsed if the tx is ok.
   let
diff --git a/execution_chain/core/tx_pool/tx_desc.nim b/execution_chain/core/tx_pool/tx_desc.nim
index 5dd0309edb..d980a613a4 100644
--- a/execution_chain/core/tx_pool/tx_desc.nim
+++ b/execution_chain/core/tx_pool/tx_desc.nim
@@ -23,7 +23,6 @@ import
   ../../db/ledger,
   ../../constants,
   ../../transaction,
-  ../../core/eip8037,
   ../../transaction/call_types,
   ../chain/forked_chain,
   ../pow/header,
@@ -106,7 +105,6 @@ proc setupVMState(com: CommonRef;
       excessBlobGas: com.calcExcessBlobGas(parent, fork),
       parentHash   : parentHash,
       slotNumber   : pos.slotNumber,
-      costPerStateByte: stateGasPerByte(gasLimit),
     ),
     txFrame = parentFrame.txFrameBegin(),
     com     = com,
diff --git a/execution_chain/db/ledger.nim b/execution_chain/db/ledger.nim
index 3d7695b2d5..7a0ef95279 100644
--- a/execution_chain/db/ledger.nim
+++ b/execution_chain/db/ledger.nim
@@ -111,6 +111,10 @@ type
     selfDestruct: HashSet[Address]
     accessList: ac_access_list.AccessList
 
+  SelfDestructRefund* = object
+    createdSlots*: int
+    codeLen*: int
+
 const
   resetFlags = {
     Dirty,
@@ -328,6 +332,31 @@ proc makeDirty(ledger: LedgerRef, address: Address, cloneStorage = true): Accoun
   ledger.savePoint.cache[address] = result
   ledger.savePoint.dirty[address] = result
 
+template getCodeSizeImpl(ledger: LedgerRef, acc: AccountRef): int =
+  if acc.code == nil:
+    if acc.statement.codeHash == EMPTY_CODE_HASH:
+      return 0
+    acc.code = ledger.code.get(acc.statement.codeHash).valueOr:
+      # On a cache miss, we don't fetch the code - instead, we fetch just the
+      # length - should the code itself be needed, it will typically remain
+      # cached and easily accessible in the database layer - this is to prevent
+      # EXTCODESIZE calls from messing up the code cache and thus causing
+      # recomputation of the jump destination table
+      var rc = ledger.txFrame.len(contractHashKey(acc.statement.codeHash).toOpenArray)
+
+      return rc.valueOr:
+        warn logTxt "getCodeSize()", codeHash=acc.statement.codeHash, error=($$rc.error)
+        0
+
+  acc.code.len()
+
+proc getCodeSize(ledger: LedgerRef, acc: AccountRef): int =
+  getCodeSizeImpl(ledger, acc)
+
+proc calcCreatedSlots(ledger: LedgerRef, acc: AccountRef): int =
+  for _, val in acc.overlayStorage:
+    inc(result, val.isZero.not.int)
+
 # ------------------------------------------------------------------------------
 # Public methods
 # ------------------------------------------------------------------------------
@@ -455,23 +484,7 @@ proc getCodeSize*(ledger: LedgerRef, address: Address): int =
   let acc = ledger.getAccount(address, false)
   if acc.isNil:
     return 0
-
-  if acc.code == nil:
-    if acc.statement.codeHash == EMPTY_CODE_HASH:
-      return 0
-    acc.code = ledger.code.get(acc.statement.codeHash).valueOr:
-      # On a cache miss, we don't fetch the code - instead, we fetch just the
-      # length - should the code itself be needed, it will typically remain
-      # cached and easily accessible in the database layer - this is to prevent
-      # EXTCODESIZE calls from messing up the code cache and thus causing
-      # recomputation of the jump destination table
-      var rc = ledger.txFrame.len(contractHashKey(acc.statement.codeHash).toOpenArray)
-
-      return rc.valueOr:
-        warn logTxt "getCodeSize()", codeHash=acc.statement.codeHash, error=($$rc.error)
-        0
-
-  acc.code.len()
+  getCodeSizeImpl(ledger, acc)
 
 proc resolveCode*(ledger: LedgerRef, address: Address): CodeBytesRef =
   let code = ledger.getCode(address)
@@ -639,6 +652,17 @@ iterator nonZeroSelfDestructAccounts*(ledger: LedgerRef): (Address, UInt256) =
       continue
     yield (address, value)
 
+iterator newlyCreatedSelfDestructRefund*(ledger: LedgerRef): SelfDestructRefund =
+  for address in ledger.savePoint.selfDestruct:
+    let acc = ledger.getAccount(address, false)
+    doAssert(acc.isNil.not)
+    if NewlyCreated notin acc.flags:
+      continue
+    yield SelfDestructRefund(
+      createdSlots: calcCreatedSlots(ledger, acc),
+      codeLen: getCodeSize(ledger, acc),
+    )
+
 proc ripemdSpecial*(ledger: LedgerRef) =
   ledger.ripemdSpecial = true
 
diff --git a/execution_chain/evm/computation.nim b/execution_chain/evm/computation.nim
index 9d20d55fb0..0efbb4b095 100644
--- a/execution_chain/evm/computation.nim
+++ b/execution_chain/evm/computation.nim
@@ -19,6 +19,7 @@ import
   ./evm_errors,
   ./code_bytes,
   ./eip7708,
+  ../core/eip8037,
   ../common/[evmforks],
   ../utils/[utils, mergeutils],
   ../common/common,
@@ -120,9 +121,6 @@ template getCodeHash*(c: Computation, address: Address): Hash32 =
   else:
     db.getCodeHash(address)
 
-template getCostPerStateByte*(c: Computation): GasInt =
-  c.vmState.blockCtx.costPerStateByte
-
 template selfDestruct*(c: Computation, address: Address) =
   c.execSelfDestruct(address)
 
@@ -259,7 +257,7 @@ proc writeContract*(c: Computation) =
         break writeContractCode
 
       let
-        codeDepositStateGas = len.GasInt * c.vmState.blockCtx.costPerStateByte
+        codeDepositStateGas = len.GasInt * COST_PER_STATE_BYTE
         codeHashGas = (6 * wordCount(len)).GasInt
 
       c.gasMeter.consumeGas(codeHashGas, reason = "Code hash gas").isOkOr:
diff --git a/execution_chain/evm/interpreter/gas_costs.nim b/execution_chain/evm/interpreter/gas_costs.nim
index 89f4f8335f..16073785fc 100644
--- a/execution_chain/evm/interpreter/gas_costs.nim
+++ b/execution_chain/evm/interpreter/gas_costs.nim
@@ -9,7 +9,7 @@ import
   math, eth/common/eth_types,
   ./utils/[macros_gen_opcodes, utils_numeric],
   ./op_codes, ../../common/evmforks,
-  ../evm_errors
+  ../evm_errors, ../../core/eip8037
 
 # Gas Fee Schedule
 # Yellow Paper Appendix G - https://ethereum.github.io/yellowpaper/paper.pdf
@@ -78,7 +78,6 @@ type
   GasParamsSs* = object
     currentValue*: UInt256
     originalValue*: UInt256
-    stateGasStorageSet*: GasInt
 
   GasParamsCr* = object
     currentMemSize*: GasNatural
@@ -101,6 +100,7 @@ type
     gasCost*: GasInt
     gasRefund*: int64
     stateGas*: GasInt
+    creditStateGas*: GasInt
 
   CallGasResult = tuple[gasCost, childGasLimit: GasInt]
 
@@ -301,7 +301,7 @@ template gasCosts(fork: EVMFork, prefix, ResultGasCostsName: untyped) =
           res.gasCost = CleanGas # write existing slot (2.1.2)
 
           if params.originalValue.isZero: # create slot (2.1.1)
-            res.stateGas = params.stateGasStorageSet
+            res.stateGas = STATE_GAS_STORAGE_SET
             return res
 
           if value.isZero: # delete slot (2.1.2b)
@@ -329,7 +329,9 @@ template gasCosts(fork: EVMFork, prefix, ResultGasCostsName: untyped) =
       if params.originalValue == value:
         if params.originalValue.isZero: # reset to original inexistent slot (2.2.2.1)
           when fork >= FkAmsterdam:
-            res.gasRefund += params.stateGasStorageSet.int64 + CleanRefund
+            # https://github.com/ethereum/execution-specs/pull/2698/changes
+            res.creditStateGas = STATE_GAS_STORAGE_SET
+            res.gasRefund += CleanRefund
           else:
             res.gasRefund += InitRefund
         else: # reset to original existing slot (2.2.2.2)
diff --git a/execution_chain/evm/interpreter/gas_meter.nim b/execution_chain/evm/interpreter/gas_meter.nim
index daef1f5251..547c49d191 100644
--- a/execution_chain/evm/interpreter/gas_meter.nim
+++ b/execution_chain/evm/interpreter/gas_meter.nim
@@ -90,3 +90,33 @@ func checkGas*(gasMeter: GasMeter, cost, amount: GasInt): EvmResultVoid =
   if amount > gasMeter.stateGasLeft + gasMeter.gasRemaining - cost:
     return err(gasErr(OutOfGas))
   ok()
+
+func returnAllStateGas*(gasMeter: var GasMeter) =
+  gasMeter.stateGasLeft += gasMeter.stateGasUsed
+  gasMeter.stateGasUsed = 0
+
+# https://github.com/ethereum/execution-specs/pull/2733/changes
+func creditStateGasRefund*(gasMeter: var GasMeter; amount: GasInt) =
+  let applied = min(amount, gasMeter.stateGasUsed)
+  gasMeter.stateGasLeft += applied
+  gasMeter.stateGasUsed -= applied
+  gasMeter.stateGasRefund += applied
+  gasMeter.stateGasRefundPending += amount - applied
+
+func appendStateGasRefund*(gasMeter: var GasMeter; amount: GasInt) =
+  gasMeter.stateGasRefund += amount
+
+func selfDestructRefundStateGas*(gasMeter: var GasMeter; amount: GasInt) =
+  let applied = min(amount, gasMeter.stateGasUsed)
+  gasMeter.stateGasLeft += applied
+  gasMeter.stateGasUsed -= applied
+
+func restoreStateGasReservoir*(gasMeter: var GasMeter, reservoir: GasInt) =
+  let totalState = gasMeter.stateGasUsed + gasMeter.stateGasLeft
+  if totalState > reservoir:
+    gasMeter.regularGasUsed += totalState - reservoir
+  gasMeter.stateGasLeft = reservoir
+  gasMeter.stateGasUsed = 0
+  gasMeter.stateGasRefund = 0
+  gasMeter.stateGasRefundPending = 0
+  
\ No newline at end of file
diff --git a/execution_chain/evm/interpreter/op_handlers/oph_call.nim b/execution_chain/evm/interpreter/op_handlers/oph_call.nim
index 417e1edc0a..03de1322de 100644
--- a/execution_chain/evm/interpreter/op_handlers/oph_call.nim
+++ b/execution_chain/evm/interpreter/op_handlers/oph_call.nim
@@ -197,6 +197,9 @@ proc execSubCall(c: Computation; childMsg: Message; memPos, memLen: int) =
     if child.isSuccess:
       c.gasMeter.returnStateGas(child.gasMeter.stateGasLeft)
       c.gasMeter.appendStateGasUsed(child.gasMeter.stateGasUsed)
+      c.gasMeter.appendStateGasRefund(child.gasMeter.stateGasRefund)
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      c.gasMeter.creditStateGasRefund(child.gasMeter.stateGasRefundPending)
       c.merge(child)
       c.stack.lsTop(1)
     else:
@@ -204,7 +207,7 @@ proc execSubCall(c: Computation; childMsg: Message; memPos, memLen: int) =
       # so no state was actually grown.  All state gas, both reservoir and any
       # that spilled into `gas_left`, is restored to the parent's reservoir and
       # the child's `state_gas_used` is not accumulated.
-      c.gasMeter.returnStateGas(child.gasMeter.stateGasUsed + child.gasMeter.stateGasLeft)
+      c.gasMeter.returnStateGas(child.gasMeter.stateGasUsed + child.gasMeter.stateGasLeft - child.gasMeter.stateGasRefund)
 
     let actualOutputSize = min(memLen, child.output.len)
     if actualOutputSize > 0:
@@ -244,13 +247,12 @@ proc callOp(cpt: VmCpt): EvmResultVoid =
   # into regular gas, it must reduce the gas available for childGasLimit.
   if cpt.fork >= FkAmsterdam:
     if isNewAccount() and params1.nonZeroVal:
-      let newAcccountStateGas = STATE_BYTES_PER_NEW_ACCOUNT * cpt.getCostPerStateByte
       # eels reviewer think there is an issue with the design to charge regular gas multiple times.
       # https://github.com/ethereum/execution-specs/pull/2526/changes#diff-28a1b575fd7c3d82832c0826cf58a881101643543d35c123c78ca65202152c23R456
       # And it also make EVM tracer produce two traces of call or weird result.
       # So we check it here before actually charging state gas and keep the tracer produce single trace of call.
-      ? cpt.gasMeter.checkGas(gasCost1, newAcccountStateGas)
-      ? cpt.gasMeter.chargeStateGas(newAcccountStateGas,
+      ? cpt.gasMeter.checkGas(gasCost1, CREATE_ACCOUNT_STATE_GAS)
+      ? cpt.gasMeter.chargeStateGas(CREATE_ACCOUNT_STATE_GAS,
         reason = "CALL: State gas new account")
 
   let
diff --git a/execution_chain/evm/interpreter/op_handlers/oph_create.nim b/execution_chain/evm/interpreter/op_handlers/oph_create.nim
index d09b99f0cc..559de31e5a 100644
--- a/execution_chain/evm/interpreter/op_handlers/oph_create.nim
+++ b/execution_chain/evm/interpreter/op_handlers/oph_create.nim
@@ -56,6 +56,9 @@ proc execSubCreate(c: Computation; childMsg: Message;
     if child.isSuccess:
       c.gasMeter.returnStateGas(child.gasMeter.stateGasLeft)
       c.gasMeter.appendStateGasUsed(child.gasMeter.stateGasUsed)
+      c.gasMeter.appendStateGasRefund(child.gasMeter.stateGasRefund)
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      c.gasMeter.creditStateGasRefund(child.gasMeter.stateGasRefundPending)
       c.merge(child)
       c.stack.lsTop child.msg.contractAddress
     else:
@@ -63,7 +66,12 @@ proc execSubCreate(c: Computation; childMsg: Message;
       # so no state was actually grown.  All state gas, both reservoir and any
       # that spilled into `gas_left`, is restored to the parent's reservoir and
       # the child's `state_gas_used` is not accumulated.
-      c.gasMeter.returnStateGas(child.gasMeter.stateGasUsed + child.gasMeter.stateGasLeft)
+      c.gasMeter.returnStateGas(child.gasMeter.stateGasUsed + child.gasMeter.stateGasLeft - child.gasMeter.stateGasRefund)
+
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      if c.fork >= FkAmsterdam:
+        c.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
+
       if not child.error.burnsGas: # Means return was `REVERT`.
         # From create, only use `outputData` if child returned with `REVERT`.
         c.returnData = move(child.output)
@@ -114,7 +122,7 @@ proc createOp(cpt: VmCpt): EvmResultVoid =
 
       # Charge state gas after initcode size validation
       # https://github.com/ethereum/execution-specs/commit/b9f0afa931a773cdb764310035d0ff383ebecf9e
-      ? cpt.gasMeter.chargeStateGas(STATE_BYTES_PER_NEW_ACCOUNT * cpt.getCostPerStateByte,
+      ? cpt.gasMeter.chargeStateGas(CREATE_ACCOUNT_STATE_GAS,
         reason = "CREATE: State gas new account")
     elif memLen > EIP3860_MAX_INITCODE_SIZE:
       # EIP-3860
@@ -129,6 +137,9 @@ proc createOp(cpt: VmCpt): EvmResultVoid =
       reason = "Stack too deep",
       maxDepth = MaxCallDepth,
       depth = cpt.msg.depth
+    # https://github.com/ethereum/execution-specs/pull/2733/changes
+    if cpt.fork >= FkAmsterdam:
+      cpt.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
     return ok()
 
   if endowment != 0:
@@ -138,6 +149,9 @@ proc createOp(cpt: VmCpt): EvmResultVoid =
         reason = "Insufficient funds available to transfer",
         required = endowment,
         balance = senderBalance
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      if cpt.fork >= FkAmsterdam:
+        cpt.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
       return ok()
 
   var createMsgGas = cpt.gasMeter.gasRemaining
@@ -209,7 +223,7 @@ proc create2Op(cpt: VmCpt): EvmResultVoid =
 
       # Charge state gas after initcode size validation
       # https://github.com/ethereum/execution-specs/commit/b9f0afa931a773cdb764310035d0ff383ebecf9e
-      ? cpt.gasMeter.chargeStateGas(STATE_BYTES_PER_NEW_ACCOUNT * cpt.getCostPerStateByte,
+      ? cpt.gasMeter.chargeStateGas(CREATE_ACCOUNT_STATE_GAS,
         reason = "CREATE2: State gas new account")
     elif memLen > EIP3860_MAX_INITCODE_SIZE:
       # EIP-3860
@@ -224,6 +238,9 @@ proc create2Op(cpt: VmCpt): EvmResultVoid =
       reason = "Stack too deep",
       maxDepth = MaxCallDepth,
       depth = cpt.msg.depth
+    # https://github.com/ethereum/execution-specs/pull/2733/changes
+    if cpt.fork >= FkAmsterdam:
+      cpt.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
     return ok()
 
   if endowment != 0:
@@ -233,6 +250,9 @@ proc create2Op(cpt: VmCpt): EvmResultVoid =
         reason = "Insufficient funds available to transfer",
         required = endowment,
         balance = senderBalance
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      if cpt.fork >= FkAmsterdam:
+        cpt.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
       return ok()
 
   var createMsgGas = cpt.gasMeter.gasRemaining
diff --git a/execution_chain/evm/interpreter/op_handlers/oph_memory.nim b/execution_chain/evm/interpreter/op_handlers/oph_memory.nim
index c28f3d52ad..e9381dc805 100644
--- a/execution_chain/evm/interpreter/op_handlers/oph_memory.nim
+++ b/execution_chain/evm/interpreter/op_handlers/oph_memory.nim
@@ -27,8 +27,7 @@ import
   ./oph_defs,
   ./oph_helpers,
   ../../state,
-  ../../../db/ledger,
-  ../../../core/eip8037
+  ../../../db/ledger
 
 # ------------------------------------------------------------------------------
 # Private helpers
@@ -59,7 +58,6 @@ proc sstoreNetGasMeteringImpl(c: Computation; slot, newValue: UInt256, coldAcces
     gasParam = GasParamsSs(
       currentValue: currentValue,
       originalValue: ledger.getCommittedStorage(c.msg.contractAddress, slot),
-      stateGasStorageSet: STATE_BYTES_PER_STORAGE_SET * c.getCostPerStateByte,
       )
 
     res = c.gasCosts[Sstore].ss_handler(newValue, gasParam)
@@ -69,8 +67,12 @@ proc sstoreNetGasMeteringImpl(c: Computation; slot, newValue: UInt256, coldAcces
   # reservoir on frame failure.
   ? c.opcodeGasCost(Sstore, res.gasCost + coldAccess, "SSTORE")
 
-  if stateGas and res.stateGas > 0:
-    ? c.gasMeter.chargeStateGas(res.stateGas, reason = "SSTORE state gas")
+  if stateGas:
+    # https://github.com/ethereum/execution-specs/pull/2733/changes
+    if res.creditStateGas > 0:
+      c.gasMeter.creditStateGasRefund(res.creditStateGas)
+    if res.stateGas > 0:
+      ? c.gasMeter.chargeStateGas(res.stateGas, reason = "SSTORE state gas")
 
   c.gasMeter.refundGas(res.gasRefund)
 
diff --git a/execution_chain/evm/interpreter/op_handlers/oph_sysops.nim b/execution_chain/evm/interpreter/op_handlers/oph_sysops.nim
index 4a5412113b..3de1c7a6cf 100644
--- a/execution_chain/evm/interpreter/op_handlers/oph_sysops.nim
+++ b/execution_chain/evm/interpreter/op_handlers/oph_sysops.nim
@@ -190,7 +190,7 @@ proc selfDestructEIP8037Op(cpt: VmCpt): EvmResultVoid =
     gasCost, reason = "SELFDESTRUCT EIP-8037")
 
   if condition:
-    ? cpt.gasMeter.chargeStateGas(STATE_BYTES_PER_NEW_ACCOUNT * cpt.getCostPerStateByte,
+    ? cpt.gasMeter.chargeStateGas(CREATE_ACCOUNT_STATE_GAS,
       reason = "SELFDESTRUCT EIP-8037: State gas new account")
 
   cpt.selfDestruct(beneficiary)
diff --git a/execution_chain/evm/interpreter_dispatch.nim b/execution_chain/evm/interpreter_dispatch.nim
index 7f5837113b..22f504d386 100644
--- a/execution_chain/evm/interpreter_dispatch.nim
+++ b/execution_chain/evm/interpreter_dispatch.nim
@@ -14,6 +14,7 @@ import
   std/[macros, strformat],
   chronicles,
   stew/byteutils,
+  ../core/eip8037,
   ../constants,
   ../db/ledger,
   ./interpreter/op_dispatcher,
@@ -123,6 +124,9 @@ proc beforeExecCreate(c: Computation): bool =
     # regularGasUsed.
     if c.msg.depth == 0:
       c.gasMeter.gasRemaining = 0
+    elif c.fork >= FkAmsterdam:
+      # https://github.com/ethereum/execution-specs/pull/2733/changes
+      c.gasMeter.creditStateGasRefund(CREATE_ACCOUNT_STATE_GAS)
     let blurb = c.msg.contractAddress.toHex
     c.setError("Address collision when creating contract address=" & blurb, true)
     return true
@@ -195,6 +199,9 @@ proc afterExec(c: Computation) =
   else:
     c.afterExecCreate()
 
+  if c.fork >= FkAmsterdam and c.shouldBurnGas:
+    c.gasMeter.restoreStateGasReservoir(c.msg.stateGas)
+
   if c.isSuccess:
     c.commit()
   else:
diff --git a/execution_chain/evm/state.nim b/execution_chain/evm/state.nim
index f0f4a5887e..56002160af 100644
--- a/execution_chain/evm/state.nim
+++ b/execution_chain/evm/state.nim
@@ -16,7 +16,6 @@ import
   ../db/ledger,
   ../common/[common, evmforks],
   ../block_access_list/block_access_list_tracker,
-  ../core/eip8037,
   ./interpreter/[op_codes, gas_costs],
   ./types,
   ./evm_errors
@@ -68,7 +67,6 @@ func blockCtx(header: Header): BlockContext =
     excessBlobGas: header.excessBlobGas.get(0'u64),
     parentHash   : header.parentHash,
     slotNumber   : header.slotNumber.get(0'u64),
-    costPerStateByte: stateGasPerByte(header.gasLimit),
   )
 
 # --------------
diff --git a/execution_chain/evm/types.nim b/execution_chain/evm/types.nim
index c03fb9c099..4788eceeb1 100644
--- a/execution_chain/evm/types.nim
+++ b/execution_chain/evm/types.nim
@@ -34,7 +34,6 @@ type
     excessBlobGas*    : uint64
     parentHash*       : Hash32
     slotNumber*       : uint64
-    costPerStateByte* : GasInt
 
   TxContext* = object
     origin*         : Address
@@ -102,6 +101,8 @@ type
     stateGasLeft*: GasInt
     stateGasUsed*: GasInt
     regularGasUsed*: GasInt
+    stateGasRefund*: GasInt
+    stateGasRefundPending*: GasInt
 
   CallKind* {.pure.} = enum
     Call          # Request CALL.
diff --git a/execution_chain/transaction/call_common.nim b/execution_chain/transaction/call_common.nim
index ce31fbdb11..cc6c1839a8 100644
--- a/execution_chain/transaction/call_common.nim
+++ b/execution_chain/transaction/call_common.nim
@@ -107,7 +107,7 @@ proc preExecComputation(call: CallParams): int64 =
     # 7. Add PER_EMPTY_ACCOUNT_COST - PER_AUTH_BASE_COST gas to the global refund counter if authority exists in the trie.
     if ledger.accountExists(authority):
       if vmState.fork >= FkAmsterdam:
-        gasRefund += int64(STATE_BYTES_PER_NEW_ACCOUNT * vmState.blockCtx.costPerStateByte)
+        gasRefund += int64(CREATE_ACCOUNT_STATE_GAS)
       else:
         gasRefund += PER_EMPTY_ACCOUNT_COST - PER_AUTH_BASE_COST
 
@@ -223,7 +223,21 @@ proc prepareToRunComputation(c: Computation, call: CallParams) =
         vmState.balTracker.trackSubBalanceChange(call.sender, blobFee)
       ledger.subBalance(call.sender, blobFee)
 
-proc calculateAndPossiblyRefundGas(c: Computation, call: CallParams, gasRefund: int64): GasUsed =
+proc calcSelfDestructRefundStateGas(c: Computation) =
+  let
+    ledger = c.vmState.ledger
+
+  var
+    refundSum = 0
+
+  for refund in newlyCreatedSelfDestructRefund(ledger):
+    refundSum += CREATE_ACCOUNT_STATE_GAS
+    refundSum += STATE_GAS_STORAGE_SET * refund.createdSlots
+    refundSum += COST_PER_STATE_BYTE * refund.codeLen
+
+  c.gasMeter.selfDestructRefundStateGas(refundSum.GasInt)
+
+proc calculateAndPossiblyRefundGas(c: Computation, call: CallParams): GasUsed =
   let
     vmState = c.vmState
     fork = c.vmState.fork
@@ -236,6 +250,14 @@ proc calculateAndPossiblyRefundGas(c: Computation, call: CallParams, gasRefund:
   if c.shouldBurnGas:
     c.gasMeter.burnGas()
 
+  if c.fork >= FkAmsterdam:
+    if c.isSuccess:
+      # https://github.com/ethereum/execution-specs/pull/2707/changes
+      c.calcSelfDestructRefundStateGas()
+    else:
+      # https://github.com/ethereum/execution-specs/pull/2689/changes
+      c.gasMeter.returnAllStateGas()
+
   # Calculated gas used, taking into account refund rules.
   let
     txGasUsedBeforeRefund = call.gasLimit - c.gasMeter.gasRemaining - c.gasMeter.stateGasLeft
@@ -252,7 +274,7 @@ proc calculateAndPossiblyRefundGas(c: Computation, call: CallParams, gasRefund:
     txGasUsed = max(txGasUsedAfterRefund, call.intrinsic.floorDataGas)
     let
       txRegularGas = call.intrinsic.regular + c.gasMeter.regularGasUsed
-      intrinsicStateGas = call.intrinsic.state - gasRefund.GasInt
+      intrinsicStateGas = call.intrinsic.state
     blockRegularGasUsed = max(txRegularGas, call.intrinsic.floorDataGas)
     blockStateGasUsed = intrinsicStateGas + c.gasMeter.stateGasUsed
     debug "EIP-8037 gas accounting",
@@ -288,9 +310,9 @@ proc calculateAndPossiblyRefundGas(c: Computation, call: CallParams, gasRefund:
   )
 
 proc finishRunningComputation(
-    c: Computation, call: CallParams, gasRefund: int64, T: type): T =
+    c: Computation, call: CallParams, T: type): T =
   let
-    gasUsed = calculateAndPossiblyRefundGas(c, call, gasRefund)
+    gasUsed = calculateAndPossiblyRefundGas(c, call)
 
   # evm gas used without intrinsic gas
   c.vmState.captureEnd(c, c.output, gasUsed.evmGasUsed, c.errorOpt)
@@ -330,4 +352,4 @@ proc runComputation*(call: CallParams, T: type): T =
   if c.isSuccess:
     c.execCallOrCreate()
     c.postExecComputation()
-  finishRunningComputation(c, call, gasRefund, T)
+  finishRunningComputation(c, call, T)
diff --git a/execution_chain/transaction/call_evm.nim b/execution_chain/transaction/call_evm.nim
index 47738009c7..a1c0d72e14 100644
--- a/execution_chain/transaction/call_evm.nim
+++ b/execution_chain/transaction/call_evm.nim
@@ -57,7 +57,7 @@ proc txCallEvm*(tx: Transaction,
 proc testCallEvm*(tx: Transaction,
                   sender: Address,
                   vmState: BaseVMState): DebugCallResult =
-  let 
+  let
     baseFee = vmState.blockCtx.baseFeePerGas.get(0.u256).truncate(GasInt)
     call = callParamsForTx(tx, sender, vmState, baseFee, IntrinsicGas())
   runComputation(call, DebugCallResult)
diff --git a/execution_chain/transaction/call_types.nim b/execution_chain/transaction/call_types.nim
index dfa939deab..cad0360ad4 100644
--- a/execution_chain/transaction/call_types.nim
+++ b/execution_chain/transaction/call_types.nim
@@ -75,55 +75,63 @@ func isError*(cr: CallResult): bool =
   cr.error.len > 0
 
 const
-  TOTAL_COST_FLOOR_PER_TOKEN = 10
+  TOTAL_COST_FLOOR_PER_TOKEN_EIP7623 = 10
+  TOTAL_COST_FLOOR_PER_TOKEN_EIP7976 = 16
 
 func intrinsicGas*(call: CallParams | Transaction, fork: EVMFork, gasLimit: GasInt): IntrinsicGas =
   # Compute the baseline gas cost for this transaction.  This is the amount
   # of gas needed to send this transaction (but that is not actually used
   # for computation).
-  let
-    costPerStateByte = stateGasPerByte(gasLimit)
-
   var
     regularGas = TX_BASE_COST
     stateGas = 0.GasInt
     floorDataGas = regularGas
     tokens = 0
+    accessListBytes = 0
 
   # EIP-2 (Homestead) extra intrinsic gas for contract creations.
   if call.isCreate:
     if fork >= FkAmsterdam:
-      stateGas += STATE_BYTES_PER_NEW_ACCOUNT * costPerStateByte
+      stateGas += CREATE_ACCOUNT_STATE_GAS
 
     regularGas += gasFees[fork][GasTXCreate]
     if fork >= FkShanghai:
       regularGas += (gasFees[fork][GasInitcodeWord] * call.input.len.wordCount)
 
   # Input data cost, reduced in EIP-2028 (Istanbul).
-  let gasZero    = gasFees[fork][GasTXDataZero]
-  let gasNonZero = gasFees[fork][GasTXDataNonZero]
+  let
+    gasZero    = gasFees[fork][GasTXDataZero]
+    gasNonZero = gasFees[fork][GasTXDataNonZero]
+    byteZeroToken = if fork >= FkAmsterdam: 4 else: 1
+
   for b in call.input:
     if b == 0:
       regularGas += gasZero
-      tokens += 1
+      tokens += byteZeroToken
     else:
       regularGas += gasNonZero
       tokens += 4
 
-
   # EIP-2930 (Berlin) intrinsic gas for transaction access list.
   if fork >= FkBerlin:
     for account in call.accessList:
       regularGas += ACCESS_LIST_ADDRESS_COST
       regularGas += account.storageKeys.len * ACCESS_LIST_STORAGE_KEY_COST
+      # Total byte count of addresses(20 bytes each) and storage keys (32 bytes each) in the access list.
+      accessListBytes += 20 + account.storageKeys.len * 32
 
   if fork >= FkPrague:
     if fork >= FkAmsterdam:
       regularGas += REGULAR_PER_AUTH_BASE_COST * call.authorizationList.len
-      stateGas += (STATE_BYTES_PER_NEW_ACCOUNT + STATE_BYTES_PER_AUTH_BASE) * costPerStateByte * GasInt(call.authorizationList.len)
+      # EIP-7981: Increase Access List Cost
+      let floorTokensInAccessList = accessListBytes * 4
+      tokens += floorTokensInAccessList
+      regularGas += TOTAL_COST_FLOOR_PER_TOKEN_EIP7976 * floorTokensInAccessList
+      stateGas += (STATE_BYTES_PER_NEW_ACCOUNT + STATE_BYTES_PER_AUTH_BASE) * COST_PER_STATE_BYTE * GasInt(call.authorizationList.len)
+      floorDataGas += tokens * TOTAL_COST_FLOOR_PER_TOKEN_EIP7976
     else:
       regularGas += call.authorizationList.len * PER_EMPTY_ACCOUNT_COST
-    floorDataGas += tokens * TOTAL_COST_FLOOR_PER_TOKEN
+      floorDataGas += tokens * TOTAL_COST_FLOOR_PER_TOKEN_EIP7623
 
   IntrinsicGas(
     regular: regularGas.GasInt,
diff --git a/execution_chain/utils/debug.nim b/execution_chain/utils/debug.nim
index ed92d278ad..111b6a538c 100644
--- a/execution_chain/utils/debug.nim
+++ b/execution_chain/utils/debug.nim
@@ -95,7 +95,6 @@ proc debug*(vms: BaseVMState): string =
   result.add "excessBlobGas    : " & $vms.blockCtx.excessBlobGas & "\n"
   result.add "parentHash       : " & $vms.blockCtx.parentHash & "\n"
   result.add "slotNumber       : " & $vms.blockCtx.slotNumber & "\n"
-  result.add "costPerStateByte : " & $vms.blockCtx.costPerStateByte & "\n"
   result.add "flags            : " & $vms.flags               & "\n"
   result.add "receipts.len     : " & $vms.receipts.len        & "\n"
   result.add "ledger.root      : " & $vms.ledger.getStateRoot() & "\n"
diff --git a/execution_chain/utils/debug_bal.nim b/execution_chain/utils/debug_bal.nim
index f20cc35005..bc1947bee8 100644
--- a/execution_chain/utils/debug_bal.nim
+++ b/execution_chain/utils/debug_bal.nim
@@ -8,6 +8,8 @@
 # at your option. This file may not be copied, modified, or distributed except
 # according to those terms.
 
+{.push raises: [], gcsafe.}
+
 import
   std/[json, strutils],
   stint,
@@ -25,7 +27,7 @@ proc `@@`(x: Address): JsonNode =
 proc `@@`(x: Bytes): JsonNode =
   %("0x" & x.toHex)
 
-proc `@@`(x: uint16 | uint64): JsonNode =
+proc `@@`(x: uint16 | uint32 | uint64): JsonNode =
   %("0x" & x.toHex)
 
 proc `@@`(x: UInt256): JsonNode =
diff --git a/scripts/eest_ci_cache.sh b/scripts/eest_ci_cache.sh
index 037abc0629..4b9867c9c5 100755
--- a/scripts/eest_ci_cache.sh
+++ b/scripts/eest_ci_cache.sh
@@ -21,10 +21,10 @@ EEST_DEVELOP_ARCHIVE="fixtures_develop.tar.gz"
 EEST_DEVELOP_URL="https://github.com/ethereum/execution-spec-tests/releases/download/${EEST_DEVELOP_VERSION}/${EEST_DEVELOP_ARCHIVE}"
 
 # --- BAL Release ---
-EEST_BAL_NAME="bal"
-EEST_BAL_VERSION="v5.6.1"
+EEST_BAL_NAME="snobal-devnet-6"
+EEST_BAL_VERSION="v1.1.0"
 EEST_BAL_DIR="${FIXTURES_DIR}/eest_bal"
-EEST_BAL_ARCHIVE="fixtures_bal.tar.gz"
+EEST_BAL_ARCHIVE="fixtures_${EEST_BAL_NAME}.tar.gz"
 EEST_BAL_URL="https://github.com/ethereum/execution-spec-tests/releases/download/${EEST_BAL_NAME}%40${EEST_BAL_VERSION}/${EEST_BAL_ARCHIVE}"
 
 # --- zkevm Release ---
diff --git a/tests/eest/eest_stateless_execution_test.nim b/tests/eest/eest_stateless_execution_test.nim
index cd81173db1..6e22a9b5b2 100644
--- a/tests/eest/eest_stateless_execution_test.nim
+++ b/tests/eest/eest_stateless_execution_test.nim
@@ -18,7 +18,9 @@ const
   eestType = "blockchain_tests"
   eestReleases = [
     "eest_develop",
-    "eest_zkevm"
+    # TODO: zkevm@v0.3.3 is not compatible with bal@v5.7.0
+    # enable this when they become compatible again
+    # "eest_zkevm"
   ]
 
 const skipFiles = [