# Nevada AB457: AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax and imposing a tax on the sale or transfer of a controlling interest in an entity which possesses an interest in real property in this State; and providing other matters properly relating thereto. Nevada AB457, AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax and imposing a tax on the sale or transfer of a controlling interest in an entity which possesses an interest in real property in this State; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Venicia Considine (Democratic); status signed, last action 2025-06-06 (Chapter 263.) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB457-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB457 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax and imposing a tax on the sale or transfer of a controlling interest in an entity which possesses an interest in real property in this State; and providing other matters properly relating thereto. - Status: signed - Chamber: House - Introduced: 2025-03-17 - Last action: 2025-06-06, Chapter 263. - Sponsor: Venicia Considine (Democratic) - Cosponsors: 0 - Subjects: BDR S-167 - Touches household money: no - Roll calls: 2 (41 yes, 22 no in all) - Economic provisions PRIA read: 0 ## Summary No summary available. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Venicia Considine (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-22 | Senate | Final Passage - Senate (2nd Reprint) | pass | 14 | 7 | | | 2025-04-22 | House | Final Passage - Assembly (1st Reprint) | pass | 27 | 15 | | ## Actions (22) - 2025-06-06: Chapter 263. (legislature) - 2025-06-05: Approved by the Governor. (legislature) - 2025-05-29: Enrolled and delivered to Governor. (legislature) - 2025-05-27: Senate Amendment No. 623 concurred in. To enrollment. (House) - 2025-05-26: In Assembly. (House) - 2025-05-23: From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. (Senate) - 2025-05-22: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 14, Nays: 7.) To printer. (Senate) - 2025-05-21: Reprinting dispensed with. (Senate) - 2025-05-21: Read second time. Amended. (Amend. No. 623.) (Senate) - 2025-05-21: Placed on Second Reading File. (Senate) - 2025-05-21: From committee: Amend, and do pass as amended. (Senate) - 2025-04-23: Read first time. Referred to Committee on Revenue and Economic Development. To committee. (Senate) - 2025-04-23: In Senate. (Senate) - 2025-04-22: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 27, Nays: 15.) To Senate. (House) - 2025-04-22: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-04-21: To printer. (House) - 2025-04-21: Read second time. Amended. (Amend. No. 471.) (House) - 2025-04-21: Placed on Second Reading File. (House) - 2025-04-21: From committee: Amend, and do pass as amended. (House) - 2025-03-27: Notice of eligibility for exemption. (House) - 2025-03-19: From printer. To committee. (House) - 2025-03-17: Read first time. Referred to Committee on Revenue. To printer. (House) ## Bill text - As Enrolled: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_R1.pdf) - Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_R2.pdf) ## Related bills - 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) - 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) - AB471: AN ACT relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing… (signed) ## Sources - [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_R1.pdf) - [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB457_R2.pdf) ## Related - [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) - [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) - [AB471: AN ACT relating to taxation; revising provisions governing the taxation of remo…](https://policyrisk.com/state-bill/NV-AB471-83rd2025) - [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-AB457-83rd2025 (as of 2026-11-01).