Recently, Governor Corbett signed the long awaited bill that imposes fees on Marcellus gas wells. The legislation, known as Act 13, gives counties where unconventional (horizontal) gas wells have been drilled into the Marcellus Shale formation the right to impose an impact fee on such wells. There are many issues surrounding the new fee. This Brief will address three of the most important; namely, the schedule of the new fees per well, what effects on drilling and gas production the fee might have, and how the revenue will be distributed.