NevadaAB21983rd Regular Session (2025)HouseWALLET

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

BDR 32-652

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

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

  1. (No further action taken.)

    6/3/2025House
  2. From printer. To engrossment. Engrossed. First reprint. To committee.

    4/22/2025House
  3. To printer.

    4/18/2025House
  4. Rereferred to Committee on Ways and Means. Exemption effective.

    4/18/2025House
  5. Taken from General File.

    4/18/2025House
  6. Read second time. Amended. (Amend. No. 237.)

    4/18/2025House
  7. From committee: Amend, and do pass as amended.

    4/17/2025House
  8. Notice of eligibility for exemption.

    2/9/2025House
  9. From printer. To committee.

    2/6/2025House
  10. To printer.

    2/4/2025House
  11. Read first time.

    2/4/2025House
  12. Referred to Committee on Revenue.

    2/3/2025House
  13. Prefiled.

    2/3/2025House

Bill Text

Related Bills

Back to State Legislation