On December 30, 2021, Decree 442/2021, which amends the General Fiscal Law of the Sate of Yucatán, was published in the Official Gazette of the State of Yucatán (the “Decree”). A tax on the emission of greenhouse gases into the atmosphere (Impuesto a la emisión de gases a la atmósfera), and a tax on the emission of soil, subsoil, and water pollutants (Impuesto a la emisión de contaminantes al suelo, subsuelo y agua), was included in the second title of said Law, respectively.