# Nevada AB276: AN ACT relating to taxation; increasing and providing for the adjustment of the gross revenue threshold above which the gross revenue of a business entity is subject to the commerce tax; prohibiting the payment of interest on an overpayment of commerce tax resulting from the use of a gross revenue threshold other than the adjusted threshold calculated and published by the Department of Taxation; and providing other matters properly relating thereto. Nevada AB276, AN ACT relating to taxation; increasing and providing for the adjustment of the gross revenue threshold above which the gross revenue of a business entity is subject to the commerce tax; prohibiting the payment of interest on an overpayment of commerce tax resulting from the use of a gross revenue threshold other than the adjusted threshold calculated and published by the Department of Taxation; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Jill Dickman (Republican), PK O’Neill (Republican); 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-AB276-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB276 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; increasing and providing for the adjustment of the gross revenue threshold above which the gross revenue of a business entity is subject to the commerce tax; prohibiting the payment of interest on an overpayment of commerce tax resulting from the use of a gross revenue threshold other than the adjusted threshold calculated and published by the Department of Taxation; and providing other matters properly relating thereto. - Status: failed - Chamber: House - Introduced: 2025-02-24 - Last action: 2025-06-03, (No further action taken.) - Sponsors: Jill Dickman (Republican), PK O’Neill (Republican) - Cosponsors: 0 - Subjects: BDR 32-192 - Touches household money: yes - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - Inflation-linked tax relief for Nevada businesses: benefit, medium. Beginning July 1, 2025, Nevada businesses owe commerce tax and must file returns only when Nevada revenue exceeds the threshold. The first threshold equals $4 million plus $4 million times the average annual inflation rate over the preceding three calendar years. The law uses the Consumer Price Ind… - Businesses lose interest for tax threshold errors: cost, low. Beginning July 1, 2025, Nevada's Department of Taxation cannot pay interest on certain commerce tax overpayments. This applies when the Department finds that an overpayment resulted from using a threshold other than its calculated, published threshold. The restriction concerns interest, not the ove… ## Sponsors and cosponsors - Sponsor: Jill Dickman (Republican), House - Sponsor: PK O’Neill (Republican), House ## Actions (12) - 2025-06-03: (No further action taken.) (House) - 2025-04-24: To committee. (House) - 2025-04-24: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-04-21: To printer. (House) - 2025-04-21: Rereferred to Committee on Ways and Means. Exemption effective. (House) - 2025-04-21: Taken from General File. (House) - 2025-04-21: Read second time. Amended. (Amend. No. 469.) (House) - 2025-04-21: Placed on Second Reading File. (House) - 2025-04-21: From committee: Amend, and do pass as amended. (House) - 2025-03-10: Notice of eligibility for exemption. (House) - 2025-02-25: From printer. To committee. (House) - 2025-02-24: 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/AB276.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB276_R1.pdf) ## Related bills - 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) - 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) - AB296: AN ACT relating to motor vehicles; requiring the Department of Motor Vehicles to contract with a person who makes installment loans to pay the fees and taxes d… (signed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB276.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB276_R1.pdf) ## Related - [AB259: AN ACT relating to health care; prohibiting certain actions related to pricing…](https://policyrisk.com/state-bill/NV-AB259-83rd2025) - [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) - [AB296: AN ACT relating to motor vehicles; requiring the Department of Motor Vehicles t…](https://policyrisk.com/state-bill/NV-AB296-83rd2025) - [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-AB276-83rd2025 (as of 2026-11-01).