NevadaAB42383rd Regular Session (2025)HouseWALLET

AN ACT relating to business; revising provisions relating to contributions into the Unemployment Compensation Fund; providing an exemption for certain persons from paying certain fees for an application and first renewal of a state business license; establishing requirements relating to the review and approval of an application to modify a facility for personal wireless service by certain land use authorities; and providing other matters properly relating thereto.

Sponsored By: Heidi Kasama (Republican), Lisa K. Cole (Republican)

Failed

BDR 53-852

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Wireless applicants get clearer local review rules

Beginning October 1, 2025, Nevada local land use authorities must follow federal law when reviewing wireless facility modifications. Applicable federal communications and aviation rules control over conflicting state or local rules, unless federal law says otherwise. When denying an application to build or modify a wireless facility, authorities must give specific written reasons and identify supporting documents. Anyone challenging the authority under the law's court-review process must file the decision and administrative record with the court.

Small employers get another unemployment payment option

Beginning January 1, 2026, qualifying Nevada employers can repay unemployment benefits instead of paying regular payroll contributions. Eligible businesses have one employee who owns the business or is its sole shareholder, or up to two employees who are first-degree relatives and collectively own it. They pay their share of regular benefits and half of extended benefits, but avoid special bond contributions and federal-loan interest assessments. Newly covered employers must elect within 30 days after being determined covered and stay for at least four consecutive calendar quarters. Employers switching from contributions must give notice at least 30 days before the taxable year. They cannot end the election during that year or the next taxable year. Reimbursement bills are due within 30 days; late payments carry 0.5% interest per month or part of a month. Employers cannot deduct these payments from employee wages.

New businesses get conditional license fee relief

Beginning October 1, 2025, eligible Nevada business license applicants avoid the application and first-renewal fees. Applicants qualify if they do not qualify for the tax abatements listed in the law, or make an eligible hiring or investment promise. Larger-area rules apply in counties with at least 100,000 people or cities with at least 60,000 people. There, businesses must promise at least five full-time employees at that location within eight calendar quarters, or $50,000 invested in Nevada within two years. In counties below 100,000 people or cities below 60,000, the targets are three full-time employees within eight calendar quarters or $5,000 invested in Nevada within two years. For promise-based exemptions, the Secretary of State checks results at the second renewal. Businesses that miss their promised target must pay the waived fees.

Sponsors & Cosponsors

Sponsors

  • Heidi Kasama

    Republican • House

  • Lisa K. Cole

    Republican • House

Cosponsors

  • Alexis M. Hansen

    Republican • House

  • Bert K. Gurr

    Republican • House

  • Brian Hibbetts

    Republican • House

  • Gregory T. Hafen II

    Republican • House

  • Rich DeLong

    Republican • House

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. 478.)

    4/18/2025House
  7. Placed on Second Reading File.

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

    4/18/2025House
  9. Notice of eligibility for exemption.

    4/14/2025House
  10. From printer. To committee.

    3/14/2025House
  11. Read first time. Referred to Committee on Commerce and Labor. To printer.

    3/13/2025House

Bill Text

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