Set minimum cost of ACL entry to 32 gas; apply also to the Priority Fee

EIPS/eip-000.md

@@ -154,10 +154,10 @@ divided evenly among all transactions containing such access and the rest of the
 If a large number of transactions all access the same addresses or slots, the cost of each cold access may get
 way too low which may represent a potential DoS attack vector.
 
-In order to prevent that, the base fee gas component of access cost cannot be lower than `MIN_ACCESS_LIST_ENTRY_COST`
-which is set at equivalent to `WARM_STORAGE_READ_COST` or `100 gas`.
+In order to prevent that, the gas cost of including an entity in the access list cannot be lower
+than `MIN_ACCESS_LIST_ENTRY_COST`, which is set to `32 gas`.
 
-Minimal cost of the priority gas fees are not limited by this rule.
+This value is equivalent to the calldata cost of including two bytes long identifier of entries in `block_access_list`.
 
 ### Calculating a refund of the charged priority fee
 
@@ -274,7 +274,10 @@ export function calculatePriorityFeeRefunds (sortedAccesses: AccessDetails[], ac
   const refunds = [Math.floor(totalRefund * topTransactionContribution / totalContributions)]
   for (let i = 1; i < sortedAccesses.length; i++) {
     const charge = parseInt(sortedAccesses[i].priorityFeePerGas) * parseInt(accessGasCost)
-    refunds.push(Math.floor(totalRefund * charge / totalContributions))
+    const calldataCharge = parseInt(sortedAccesses[i].priorityFeePerGas) * MIN_ACCESS_LIST_ENTRY_COST
+    const refundToCalldata = charge - calldataCharge
+    const refundToContribution = Math.floor(totalRefund * charge / totalContributions)
+    refunds.push(Math.min(refundToCalldata, refundToContribution))
   }
   return refunds
 }