apply floor after refunds

core/state_transition.go

@@ -506,12 +506,6 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		// Execute the transaction's call.
 		ret, st.gasRemaining, vmerr = st.evm.Call(sender, st.to(), msg.Data, st.gasRemaining, value)
 	}
-	if rules.IsPrague {
-		// After EIP-7623: Data-heavy transactions pay the floor gas.
-		if st.gasUsed() < floorDataGas {
-			st.gasRemaining = st.initialGas - floorDataGas
-		}
-	}
 
 	var gasRefund uint64
 	if !rules.IsLondon {
@@ -521,6 +515,16 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 		// After EIP-3529: refunds are capped to gasUsed / 5
 		gasRefund = st.refundGas(params.RefundQuotientEIP3529)
 	}
+	if rules.IsPrague {
+		// After EIP-7623: Data-heavy transactions pay the floor gas.
+		if st.gasUsed() < floorDataGas {
+			prev := st.gasRemaining
+			st.gasRemaining = st.initialGas - floorDataGas
+			if t := st.evm.Config.Tracer; t != nil && t.OnGasChange != nil {
+				t.OnGasChange(prev, st.gasRemaining, tracing.GasChangeTxDataFloor)
+			}
+		}
+	}
 	effectiveTip := msg.GasPrice
 	if rules.IsLondon {
 		effectiveTip = new(big.Int).Sub(msg.GasFeeCap, st.evm.Context.BaseFee)

core/tracing/hooks.go

@@ -314,6 +314,9 @@ const (
 	GasChangeWitnessCodeChunk GasChangeReason = 17
 	// GasChangeWitnessContractCollisionCheck flags the event of adding to the witness when checking for contract address collision.
 	GasChangeWitnessContractCollisionCheck GasChangeReason = 18
+	// GasChangeTxDataFloor is the amount of extra gas the transaction has to pay to reach the minimum gas requirement for the
+	// transaction data. This change will always be a negative change.
+	GasChangeTxDataFloor GasChangeReason = 19
 
 	// GasChangeIgnored is a special value that can be used to indicate that the gas change should be ignored as
 	// it will be "manually" tracked by a direct emit of the gas change event.