AN ACT relating to taxation; revising the amount of the tax on live entertainment that is required to be distributed to the Nevada Arts Council; requiring the Nevada Arts Council to use a portion of such distributions to make grants to certain persons; and providing other matters properly relating thereto.
Sponsored By: Howard Watts (Democratic), Fabian Doñate (Democratic)
Failed
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Grants support Nevada artists and nonprofits
Beginning July 1, 2025, the Nevada Arts Council must spend at least 90% of its entertainment-tax allocation on grants. Recipients must be Nevada artists or local arts agencies. An eligible agency is a public or private nonprofit whose main purpose is improving public access to arts and culture. It must do this by supporting local artists, arts programs, or local cultural organizations. The Council can use the rest for lawful purposes, but none of this allocation can replace other funding, including legislative funding. The law does not set individual grant amounts.
Entertainment taxes fund Nevada arts grants
Beginning July 1, 2025, Nevada directs live entertainment tax money to the Nevada Arts Council. Its yearly allocation equals 1% of the previous fiscal year's live entertainment taxes, interest, and penalties. Once that amount is deposited, remaining receipts go to the State General Fund; the 9% admission tax stays unchanged. Licensed gaming establishments must report taxable receipts to the Gaming Control Board by the 15th of each month. Reports cover the preceding month or the month when taxable events occurred. Other taxpayers must report the preceding month's taxable receipts to the Department of Taxation by each month's last day. Each report must include payment of the tax due and use the required form. Either agency can require reports within 10 days after each calendar quarter ends to ensure tax payment or collection.
Sponsors & Cosponsors
Sponsors
Howard Watts
Democratic • House
Fabian Doñate
Democratic • Senate
Cosponsors
Duy Nguyen
Democratic • House
Heather Goulding
Democratic • House
Reuben D'Silva
Democratic • House
Venicia Considine
Democratic • House
Rochelle T. Nguyen
Democratic • Senate
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
(No further action taken.)
6/3/2025HouseFrom printer. To engrossment. Engrossed. First reprint. To committee.
4/22/2025HouseTo printer.
4/18/2025HouseRereferred to Committee on Ways and Means. Exemption effective.
4/18/2025HouseTaken from General File.
4/18/2025HouseRead second time. Amended. (Amend. No. 237.)
4/18/2025HouseFrom committee: Amend, and do pass as amended.
4/17/2025HouseNotice of eligibility for exemption.
2/9/2025HouseFrom printer. To committee.
2/6/2025HouseTo printer.
2/4/2025HouseRead first time.
2/4/2025HouseReferred to Committee on Revenue.
2/3/2025HousePrefiled.
2/3/2025House
Bill Text
As Introduced
Reprint 1
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