diff --git a/crates/revm/src/evm_impl.rs b/crates/revm/src/evm_impl.rs
index a062613e75..c325ff8b58 100644
--- a/crates/revm/src/evm_impl.rs
+++ b/crates/revm/src/evm_impl.rs
@@ -413,7 +413,7 @@ impl<'a, GSPEC: Spec, DB: Database, const INSPECT: bool> EVMImpl<'a, GSPEC, DB,
         let journaled_state = JournaledState::new(precompiles.len(), GSPEC::SPEC_ID);
 
         #[cfg(feature = "optimism")]
-        let handler = if env.cfg.optimism {
+        let handler: Handler<DB> = if env.cfg.optimism {
             Handler::optimism::<GSPEC>()
         } else {
             Handler::mainnet::<GSPEC>()
diff --git a/crates/revm/src/handler.rs b/crates/revm/src/handler.rs
index ba347f852f..10b3c5dc9c 100644
--- a/crates/revm/src/handler.rs
+++ b/crates/revm/src/handler.rs
@@ -50,8 +50,8 @@ impl<DB: Database> Handler<DB> {
     pub fn taiko<SPEC: Spec>() -> Self {
         use crate::taiko::handler;
         Self {
-            call_return: handler::handle_call_return::<SPEC>,
-            calculate_gas_refund: handler::calculate_gas_refund::<SPEC>,
+            call_return: mainnet::handle_call_return::<SPEC>,
+            calculate_gas_refund: mainnet::calculate_gas_refund::<SPEC>,
             reimburse_caller: handler::handle_reimburse_caller::<SPEC, DB>,
             reward_beneficiary: handler::reward_beneficiary::<SPEC, DB>,
         }
diff --git a/crates/revm/src/taiko/handler.rs b/crates/revm/src/taiko/handler.rs
index 9bc0988e74..97218e50f2 100644
--- a/crates/revm/src/taiko/handler.rs
+++ b/crates/revm/src/taiko/handler.rs
@@ -7,33 +7,6 @@ use crate::{
     EVMData,
 };
 
-/// Handle output of the transaction
-pub fn handle_call_return<SPEC: Spec>(
-    env: &Env,
-    call_result: InstructionResult,
-    returned_gas: Gas,
-) -> Gas {
-    let tx_gas_limit = env.tx.gas_limit;
-    // Spend the gas limit. Gas is reimbursed when the tx returns successfully.
-    let mut gas = Gas::new(tx_gas_limit);
-    if env.tx.taiko.is_anchor {
-        return gas;
-    }
-    gas.record_cost(tx_gas_limit);
-
-    match call_result {
-        return_ok!() => {
-            gas.erase_cost(returned_gas.remaining());
-            gas.record_refund(returned_gas.refunded());
-        }
-        return_revert!() => {
-            gas.erase_cost(returned_gas.remaining());
-        }
-        _ => {}
-    }
-    gas
-}
-
 #[inline]
 pub fn handle_reimburse_caller<SPEC: Spec, DB: Database>(
     data: &mut EVMData<'_, DB>,
@@ -108,69 +81,3 @@ pub fn reward_beneficiary<SPEC: Spec, DB: Database>(
         .saturating_add(basefee * U256::from(gas.spend() - gas_refund));
     Ok(())
 }
-
-/// Calculate gas refund for transaction.
-///
-/// If config is set to disable gas refund, it will return 0.
-///
-/// If spec is set to london, it will decrease the maximum refund amount to 5th part of
-/// gas spend. (Before london it was 2th part of gas spend)
-#[inline]
-pub fn calculate_gas_refund<SPEC: Spec>(env: &Env, gas: &Gas) -> u64 {
-    // no refund for anchor tx and gas refund disabled.
-    if env.tx.taiko.is_anchor || env.cfg.is_gas_refund_disabled() {
-        0
-    } else {
-        // EIP-3529: Reduction in refunds
-        let max_refund_quotient = if SPEC::enabled(LONDON) { 5 } else { 2 };
-        (gas.refunded() as u64).min(gas.spend() / max_refund_quotient)
-    }
-}
-
-#[cfg(test)]
-mod tests {
-    use revm_interpreter::primitives::CancunSpec;
-
-    use super::*;
-
-    #[test]
-    fn test_consume_gas() {
-        let mut env = Env::default();
-        env.tx.gas_limit = 100;
-
-        let gas = handle_call_return::<CancunSpec>(&env, InstructionResult::Stop, Gas::new(90));
-        assert_eq!(gas.remaining(), 90);
-        assert_eq!(gas.spend(), 10);
-        assert_eq!(gas.refunded(), 0);
-    }
-
-    #[test]
-    fn test_consume_gas_with_refund() {
-        let mut env = Env::default();
-        env.tx.gas_limit = 100;
-
-        let mut return_gas = Gas::new(90);
-        return_gas.record_refund(30);
-
-        let gas = handle_call_return::<CancunSpec>(&env, InstructionResult::Stop, return_gas);
-        assert_eq!(gas.remaining(), 90);
-        assert_eq!(gas.spend(), 10);
-        assert_eq!(gas.refunded(), 30);
-
-        let gas = handle_call_return::<CancunSpec>(&env, InstructionResult::Revert, return_gas);
-        assert_eq!(gas.remaining(), 90);
-        assert_eq!(gas.spend(), 10);
-        assert_eq!(gas.refunded(), 0);
-    }
-
-    #[test]
-    fn test_revert_gas() {
-        let mut env = Env::default();
-        env.tx.gas_limit = 100;
-
-        let gas = handle_call_return::<CancunSpec>(&env, InstructionResult::Revert, Gas::new(90));
-        assert_eq!(gas.remaining(), 90);
-        assert_eq!(gas.spend(), 10);
-        assert_eq!(gas.refunded(), 0);
-    }
-}