At the beginning of 1994, a 1.5% tax on production of coal and trona expired. This tax was earmarked for construction of capital facilities. Its expiration left a 7% severance tax on coal and 4% on trona.

HB 64 proposed restoring the 1.5% tax on production of coal and trona, with the proceeds earmarked for public school capital construction. The 1.5% would raise $23-$24 million annually.

Proponents argued that the coal and trona industries had proven their ability to compete under this level of taxation, and that it would provide a secure source of long-term funding for school capital construction.

Opponents of HB 64 argued that restoring the tax would adversely affect the coal and trona industries, making them becoming uncompetitive.

The same bill, sponsored by Rep. Massie with co-sponsors Rep. Ken Decaria (D-H49, Evanston), Rep. Wayne Morrow (D-H19, Evanston), Rep. Wayne Reese (D-H11, Cheyenne), Sen. Guy Cameron (D-S7, Cheyenne) and Sen. Phillips, was offered during the 1997 special session on education, but was killed in the House Rules & Procedures Committee without a vote.

HB 64 fell short of the two-thirds vote required to introduce a non-budget bill in a budget session, 46-12 (2 excused).