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Note: The following is an excerpt from the official Ethereum site. It is provided here as a convenience and is not authoritative. Refer to the original document as the authoritative reference.

Adds a transaction type that contains an access list, a list of addresses, and storage keys that the transaction plans to access. Accesses outside the list are possible but become more expensive.

We introduce a new EIP 2718: Typed Transaction Envelope transaction type, with the format 0x01 || rlp([chainId, nonce, gasPrice, gasLimit, to, value, data, accessList, signatureYParity, signatureR, signatureS] ).

The accessList specifies a list of addresses and storage keys; these addresses and storage keys are added into the accessed_addresses and accessed_storage_keys global sets (introduced in EIP-2929). A gas cost is charged, though at a discount relative to the cost of accessing outside the list.

This EIP serves two functions:

1. Mitigates contract breakage risks introduced by EIP-2929, as transactions could pre-specify and pre-pay for the accounts and storage slots that the transaction plans to access; as a result, in the actual execution, the SLOAD and EXT* opcodes would only cost 100 gas: low enough that it would not only prevent breakage due to that EIP but also “unstuck” any contracts that became stuck due to EIP 1884.
2. Introduces the access list format and the logic for handling the format. This logic can later be repurposed for many other purposes, including block-wide witnesses, use in ReGenesis, moving toward static state access over time, and more.