From all accounts natural gas drilling in the Marcellus Shale formation has been an economic boon for Pennsylvania.  While the exact overall impact may be up for debate, what is not debatable is the benefit for owners of the land and/or mineral rights where wells are located.  This is evidenced by the increase in royalty income shown on state income tax returns.  As we first reported in a 2011 report (Report #11-05), the number of tax returns containing rental and royalty claims has increased greatly since drilling began in 2007 and “offers the clearest and most conclusive evidence of the potential financial impact arising from Marcellus Shale drilling activity.”