# Nevada AB238: AN ACT relating to economic development; enacting the Nevada Studio Infrastructure Jobs and Workforce Training Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions and other new capital investment in this State; establishing certain penalties if the development does not meet certain requirements for new capital investment and expenditures for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; requiring the creation of a production studio entertainment district; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money from the Account to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State; and providing other matters properly relating thereto. Nevada AB238, AN ACT relating to economic development; enacting the Nevada Studio Infrastructure Jobs and Workforce Training Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions and other new capital investment in this State; establishing certain penalties if the development does not meet certain requirements for new capital investment and expenditures for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; requiring the creation of a production studio entertainment district; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money from the Account to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Daniele Monroe-Moreno (Democratic), Sandra Jauregui (Democratic); status failed, last action 2025-06-03 ((No further action taken.)); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB238-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB238 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to economic development; enacting the Nevada Studio Infrastructure Jobs and Workforce Training Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions and other new capital investment in this State; establishing certain penalties if the development does not meet certain requirements for new capital investment and expenditures for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; requiring the creation of a production studio entertainment district; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money from the Account to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State; and providing other matters properly relating thereto. - Status: failed - Chamber: House - Introduced: 2025-02-17 - Last action: 2025-06-03, (No further action taken.) - Sponsors: Daniele Monroe-Moreno (Democratic), Sandra Jauregui (Democratic) - Cosponsors: 0 - Subjects: BDR S-63 - Touches household money: yes - Roll calls: 1 (22 yes, 20 no in all) - Economic provisions PRIA read: 16 ## Summary No summary available. ## Bill overview: provisions PRIA read - Higher statewide film credits through 2043: benefit, medium. Statewide film-credit applications submitted July 1, 2028, through June 30, 2043, receive a 30% base rate. The base rate is 15% for applications submitted outside that period. Outside that period, an extra 5% of qualified costs is available when Nevada residents account for more than 50% of crew wo… - Studio district taxes fund preschool programs: benefit, low. Clark County must create a studio entertainment district within Summerlin Project parcels in unincorporated Clark County. Parcels with businesses requiring gaming licenses are excluded. District proceeds from a 2% lodging tax, specified property taxes, and the basic city-county relief tax support s… - More film training and community funding: benefit, low. The agreement requires at least $8 million for a Nevada Partners training studio by June 30, 2030. If the site is inviable or Nevada Partners ends without a successor, an approved alternative is due June 30, 2031. The Project must contribute at least $6 million to Clark County within five years aft… - Film companies pay for workforce training: cost, low. Companies receiving either type of film credit must pay the Office 1% of their issued credits. Payment is due within 60 days after using credits or notifying the Office of a transfer. The money goes to Nevada's film, media, and technology education and vocational training account. - Film companies must promote Nevada: cost, low. Statewide film-credit applicants must agree in writing to include the Nevada logo in end credits. Without end credits, they must use another acknowledgment or an Office-approved promotion. They must also send tax-information notices to Nevada production vendors engaged for at least $10,000 in total… - Summerlin investment targets carry financial penalties: mixed, high. The Office of Economic Development must sign a Summerlin development agreement within 120 days, with up to 60 extra days. Required investment, excluding hotels, reaches $400 million by June 30, 2028, and $900 million by December 31, 2029. It reaches $1.4 billion by December 31, 2032, and $1.8 billi… - Summerlin production spending targets carry penalties: mixed, high. Summerlin must generate $600 million in production spending per rolling two-year period from July 1, 2028, through June 30, 2034. From July 1, 2034, through June 30, 2043, the target is $900 million per rolling three-year period. Shortfalls greater than 2% trigger penalties ranging from $2 million… - Higher statewide film caps retain limits: mixed, medium. Annual statewide film-credit capacity is $25 million for fiscal years starting July 1, 2028, through June 30, 2043. The annual limit is $10 million outside that period. The per-production cap is $7 million for applications submitted during that window and $6 million otherwise. During the $25 millio… - Summerlin film credits face annual limits: mixed, medium. Starting July 1, 2028, Summerlin film-credit approvals have a $95 million annual cap, plus allowed carryforward. Up to $47.5 million in authorized but unapproved credits can carry forward for approval only in the next year. Carried credits must be approved first; approvals before July 1, 2028, coun… - Summerlin film credits require local commitments: mixed, medium. Beginning June 1, 2026, companies at Summerlin can apply before filming for transferable credits worth 30% of qualified production costs. Productions must be made there at least partly, secure 70% of funding, and incur at least $500,000 in qualified costs. They must also film at least 50% of princi… - Broader media eligibility keeps production tests: mixed, low. Video games, digital media, and mobile apps can qualify for Nevada production credits. Social-media-only productions, news, political ads, and sporting events remain excluded. Statewide applicants must apply before filming, secure 70% of funding, and film at least 50% of principal photography days… - Film credit enforcement protects honest buyers: mixed, low. The Director can reduce statewide credits for public damages or withhold them for pending Nevada cases, legal violations, or knowing false statements. The Director must review company records and find good cause, reasonableness, and a proportionate amount. Summerlin credit recipients must repay cre… - Film credit recipients face production deadlines: mixed, low. For both credit programs, approved companies must begin principal photography within 90 days after the Office's decision. The Office can allow up to 90 extra days, or longer for events beyond the company's control. Production must finish within 18 months after photography begins, with an extension… - Film payroll credits vary by date: mixed, low. Statewide film credits cover customary, reasonable production costs, including eligible payroll and in-state services through registered qualified entities. For applications before July 1, 2028, or on or after July 1, 2043, producer-compensation caps are 10% for residents and 5% for nonresidents. T… - Statewide film credits need spending audits: mixed, low. Statewide applicants must submit an approved Nevada CPA audit within 365 days after photography ends, or after Nevada postproduction ends. The Office can allow up to 180 extra days. Audits must show $500,000 in qualified costs, or at least $5 million in Nevada costs when that eligibility test appli… - Statewide film credits require workforce plans: mixed, low. Statewide film-credit applicants must set goals for a diverse workforce, minority-owned or woman-owned vendors, and required workforce programs. Final assessments are due within 365 days after principal photography ends, with extensions of up to 180 days. Applications from July 1, 2031, through Jun… ## Sponsors and cosponsors - Sponsor: Daniele Monroe-Moreno (Democratic), House - Sponsor: Sandra Jauregui (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-30 | House | Final Passage - Assembly (1st Reprint) | pass | 22 | 20 | | ## Actions (27) - 2025-06-03: (No further action taken.) (Senate) - 2025-06-01: Read second time. (Senate) - 2025-06-01: Placed on Second Reading File. (Senate) - 2025-06-01: Withdrawn from committee. (Senate) - 2025-05-31: Read first time. Referred to Committee on Finance. To committee. (Senate) - 2025-05-31: In Senate. (Senate) - 2025-05-31: To Senate. (House) - 2025-05-31: From printer. To reengrossment. Reengrossed. Second reprint. (House) - 2025-05-30: To printer. (House) - 2025-05-30: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 22, Nays: 20.) (House) - 2025-05-30: Dispensed with reprinting. (House) - 2025-05-30: Read third time. Amended. (Amend. No. 916.) (House) - 2025-05-30: Placed on General File. (House) - 2025-05-30: Taken from Chief Clerk's desk. (House) - 2025-05-28: Placed on Chief Clerk's desk. (House) - 2025-05-28: Taken from General File. (House) - 2025-05-28: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-05-27: Read third time. Amended. (Amend. No. 820.) To printer. (House) - 2025-05-27: Placed on General File. (House) - 2025-05-27: From committee: Amend, and do pass as amended. (House) - 2025-04-10: Rereferred to Committee on Ways and Means. Exemption effective. To committee. (House) - 2025-04-10: Taken from General File. (House) - 2025-04-10: Read second time. (House) - 2025-04-07: From committee: Without recommendation. (House) - 2025-02-19: Notice of eligibility for exemption. (House) - 2025-02-19: From printer. To committee. (House) - 2025-02-17: Read first time. Referred to Committee on Revenue. To printer. (House) ## Bill text - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238_R1.pdf) - Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238_R2.pdf) ## Related bills - AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board of the Public Employees' Benefits Program to report certain information relating… (vetoed) - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered voter show photo identification to vote in person; requiring the Department of M… (vetoed) - AB397: AN ACT relating to higher education; revising provisions governing certain waivers of fees provided by the Board of Regents of the University of Nevada; revisi… (vetoed) - AB259: AN ACT relating to health care; prohibiting certain actions related to pricing and reimbursement for certain drugs; creating a cause of action for violating su… (vetoed) - AB234: AN ACT relating to Medicaid; requiring Medicaid to provide coverage for screening for certain forms of cancer; and providing other matters properly relating th… (signed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238_R1.pdf) - [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB238_R2.pdf) ## Related - [AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board…](https://policyrisk.com/state-bill/NV-AB188-83rd2025) - [SB217: AN ACT relating to health care; prohibiting a governmental entity from substant…](https://policyrisk.com/state-bill/NV-SB217-83rd2025) - [AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered…](https://policyrisk.com/state-bill/NV-AB499-83rd2025) - [AB397: AN ACT relating to higher education; revising provisions governing certain waiv…](https://policyrisk.com/state-bill/NV-AB397-83rd2025) - [AB259: AN ACT relating to health care; prohibiting certain actions related to pricing…](https://policyrisk.com/state-bill/NV-AB259-83rd2025) - [AB234: AN ACT relating to Medicaid; requiring Medicaid to provide coverage for screeni…](https://policyrisk.com/state-bill/NV-AB234-83rd2025) - [Nevada bills](https://policyrisk.com/states/nevada/bills) - [Nevada state hub](https://policyrisk.com/states/nevada) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NV-AB238-83rd2025 (as of 2026-11-01).