diff --git a/CHANGELOG.md b/CHANGELOG.md
index f3b3a7bd7572..6035817bfa68 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -46,7 +46,23 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * [\#9383](https://github.com/cosmos/cosmos-sdk/pull/9383) New CLI command `query ibc-transfer escrow-address <port> <channel id>` to get the escrow address for a channel; can be used to then query balance of escrowed tokens
 
 
+<<<<<<< HEAD
 ## [v0.42.5](https://github.com/cosmos/cosmos-sdk/releases/tag/v0.42.5) - 2021-05-18
+=======
+### Improvements
+
+* (store) [\#9403](https://github.com/cosmos/cosmos-sdk/pull/9403) Add `RefundGas` function to `GasMeter` interface
+* (baseapp, types) [\#9390](https://github.com/cosmos/cosmos-sdk/pull/9390) Add current block header hash to `Context`
+* (x/staking) [\#9423](https://github.com/cosmos/cosmos-sdk/pull/9423) Staking delegations now returns empty list instead of rpc error when no records found.
+* (x/bank) [\#8614](https://github.com/cosmos/cosmos-sdk/issues/8614) Add `Name` and `Symbol` fields to denom metadata
+* (x/auth) [\#8522](https://github.com/cosmos/cosmos-sdk/pull/8522) Allow to query all stored accounts
+* (crypto/types) [\#8600](https://github.com/cosmos/cosmos-sdk/pull/8600) `CompactBitArray`: optimize the `NumTrueBitsBefore` method and add an `Equal` method.
+* (x/upgrade) [\#8743](https://github.com/cosmos/cosmos-sdk/pull/8743) Add tracking module versions as per ADR-041
+* (types) [\#8962](https://github.com/cosmos/cosmos-sdk/issues/8962) Add `Abs()` method to `sdk.Int`.
+* (x/bank) [\#8950](https://github.com/cosmos/cosmos-sdk/pull/8950) Improve efficiency on supply updates.
+* (store) [\#8012](https://github.com/cosmos/cosmos-sdk/pull/8012) Implementation of ADR-038 WriteListener and listen.KVStore
+* (makefile) [\#7933](https://github.com/cosmos/cosmos-sdk/issues/7933) Use Docker to generate swagger files.
+>>>>>>> 90edeb67e (feat: add `RefundGas` function to `GasMeter` (#9403))
 
 ### Bug Fixes
 
diff --git a/store/types/gas.go b/store/types/gas.go
index c6c94f859e02..730b03941c29 100644
--- a/store/types/gas.go
+++ b/store/types/gas.go
@@ -20,6 +20,12 @@ const (
 // Gas measured by the SDK
 type Gas = uint64
 
+// ErrorNegativeGasConsumed defines an error thrown when the amount of gas refunded results in a
+// negative gas consumed amount.
+type ErrorNegativeGasConsumed struct {
+	Descriptor string
+}
+
 // ErrorOutOfGas defines an error thrown when an action results in out of gas.
 type ErrorOutOfGas struct {
 	Descriptor string
@@ -37,6 +43,7 @@ type GasMeter interface {
 	GasConsumedToLimit() Gas
 	Limit() Gas
 	ConsumeGas(amount Gas, descriptor string)
+	RefundGas(amount Gas, descriptor string)
 	IsPastLimit() bool
 	IsOutOfGas() bool
 	String() string
@@ -91,7 +98,20 @@ func (g *basicGasMeter) ConsumeGas(amount Gas, descriptor string) {
 	if g.consumed > g.limit {
 		panic(ErrorOutOfGas{descriptor})
 	}
+}
+
+// RefundGas will deduct the given amount from the gas consumed. If the amount is greater than the
+// gas consumed, the function will panic.
+//
+// Use case: This functionality enables refunding gas to the transaction or block gas pools so that
+// EVM-compatible chains can fully support the go-ethereum StateDb interface.
+// See https://github.com/cosmos/cosmos-sdk/pull/9403 for reference.
+func (g *basicGasMeter) RefundGas(amount Gas, descriptor string) {
+	if g.consumed < amount {
+		panic(ErrorNegativeGasConsumed{Descriptor: descriptor})
+	}
 
+	g.consumed -= amount
 }
 
 func (g *basicGasMeter) IsPastLimit() bool {
@@ -138,6 +158,20 @@ func (g *infiniteGasMeter) ConsumeGas(amount Gas, descriptor string) {
 	}
 }
 
+// RefundGas will deduct the given amount from the gas consumed. If the amount is greater than the
+// gas consumed, the function will panic.
+//
+// Use case: This functionality enables refunding gas to the trasaction or block gas pools so that
+// EVM-compatible chains can fully support the go-ethereum StateDb interface.
+// See https://github.com/cosmos/cosmos-sdk/pull/9403 for reference.
+func (g *infiniteGasMeter) RefundGas(amount Gas, descriptor string) {
+	if g.consumed < amount {
+		panic(ErrorNegativeGasConsumed{Descriptor: descriptor})
+	}
+
+	g.consumed -= amount
+}
+
 func (g *infiniteGasMeter) IsPastLimit() bool {
 	return false
 }
diff --git a/store/types/gas_test.go b/store/types/gas_test.go
index bd62d463cd67..51dfe363cb3c 100644
--- a/store/types/gas_test.go
+++ b/store/types/gas_test.go
@@ -16,10 +16,13 @@ func TestInfiniteGasMeter(t *testing.T) {
 	meter.ConsumeGas(10, "consume 10")
 	require.Equal(t, uint64(10), meter.GasConsumed())
 	require.Equal(t, uint64(10), meter.GasConsumedToLimit())
+	meter.RefundGas(1, "refund 1")
+	require.Equal(t, uint64(9), meter.GasConsumed())
 	require.False(t, meter.IsPastLimit())
 	require.False(t, meter.IsOutOfGas())
 	meter.ConsumeGas(Gas(math.MaxUint64/2), "consume half max uint64")
 	require.Panics(t, func() { meter.ConsumeGas(Gas(math.MaxUint64/2)+2, "panic") })
+	require.Panics(t, func() { meter.RefundGas(meter.GasConsumed()+1, "refund greater than consumed") })
 }
 
 func TestGasMeter(t *testing.T) {
@@ -57,6 +60,11 @@ func TestGasMeter(t *testing.T) {
 		require.Panics(t, func() { meter.ConsumeGas(1, "") }, "Exceeded but not panicked. tc #%d", tcnum)
 		require.Equal(t, meter.GasConsumedToLimit(), meter.Limit(), "Gas consumption (to limit) not match limit")
 		require.Equal(t, meter.GasConsumed(), meter.Limit()+1, "Gas consumption not match limit+1")
+
+		require.NotPanics(t, func() { meter.RefundGas(1, "refund 1") })
+		require.Equal(t, meter.GasConsumed(), meter.Limit(), "Gas consumption not match limit+1")
+		require.Panics(t, func() { meter.RefundGas(meter.GasConsumed()+1, "refund greater than consumed") })
+
 		meter2 := NewGasMeter(math.MaxUint64)
 		meter2.ConsumeGas(Gas(math.MaxUint64/2), "consume half max uint64")
 		require.Panics(t, func() { meter2.ConsumeGas(Gas(math.MaxUint64/2)+2, "panic") })