NevadaAB59483rd Regular Session (2025)House

AN ACT relating to taxation; authorizing the Department of Taxation to deliver by electronic means notices, decisions and other written communications under certain circumstances; authorizing the Board of Economic Development to deny an application for an abatement, partial abatement or transferable tax credits under certain circumstances; revising the manner in which the Department determines the industry in which a business is engaged for the purposes of the commerce tax; revising the due date for the payment of sales and use taxes; authorizing businesses that recycle certain materials or produce certain fuels from recycled materials to apply to the Office of Economic Development for a partial abatement of certain taxes; and providing other matters properly relating thereto.

Sponsored By: Assembly Committee on Ways and Means

Signed by Governor

BDR 32-1130

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Bill Overview

Analyzed Economic Effects

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

Recycling tax breaks with stricter review

Beginning July 1, 2025, businesses that mainly make fuels from recycled material, or recycle or repurpose materials used to make or store renewable energy, can apply for a partial real‑property tax abatement. If certified, the abatement lasts 1 to 10 years and can cut up to 50% of the annual tax on property used for the project. The Board of Economic Development may deny, reduce, or add conditions to abatements or transferable credits when a full award is not in the State’s best interest. The Board may consider water use, environmental and community effects, job goals, and the company’s financial stability.

Commerce tax for tech and media

For taxable years beginning on or after July 1, 2025, businesses in motion picture and sound recording, publishing (not Internet-only), broadcasting (not Internet-only), and data processing/hosting fall in this commerce-tax category. The tax equals (Nevada gross revenue − $4,000,000) × 0.253% each year.

Legislature must OK new NAICS shifts

For taxable years beginning on or after July 1, 2025, Nevada uses the most recent NAICS to assign commerce-tax categories. If a NAICS edition published after July 1, 2025 would move businesses between categories, the Department must notify state finance offices, and the change cannot take effect unless the Legislature passes and the Governor approves it.

Sales tax now due by 20th

For taxable periods starting January 1, 2026, monthly sales and use tax payments are due by the 20th of the next month. This is earlier than the prior last-day deadline. Statutory exceptions and any Department-required schedules still apply.

Electronic tax notices with paper safeguards

Beginning July 1, 2025, the Department of Taxation may send required notices electronically to a secure account or an agreed email. You can opt out and keep paper mail. Electronic notices must show the date sent. For tax deficiency determinations and for permit suspension or revocation, the Department still serves notices by mail or personal delivery.

Sponsors & Cosponsors

Sponsor

  • Assembly Committee on Ways and Means

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 57 • No: 6

Senate vote • 6/2/2025

Final Passage - Senate (2nd Reprint)

Yes: 21 • No: 0

House vote • 5/28/2025

Final Passage - Assembly (1st Reprint)

Yes: 36 • No: 6

Actions Timeline

  1. Chapter 508.

    6/11/2025legislature
  2. Approved by the Governor.

    6/10/2025legislature
  3. Enrolled and delivered to Governor.

    6/5/2025legislature
  4. To enrollment.

    6/2/2025House
  5. Senate Amendment No. 977 concurred in.

    6/2/2025House
  6. In Assembly.

    6/2/2025House
  7. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.

    6/2/2025Senate
  8. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer.

    6/2/2025Senate
  9. Reprinting dispensed with.

    6/2/2025Senate
  10. Read third time. Amended. (Amend. No. 977.)

    6/2/2025Senate
  11. Taken from General File. Placed on General File for next legislative day.

    6/1/2025Senate
  12. Taken from General File. Placed on General File for next legislative day.

    5/31/2025Senate
  13. Read second time.

    5/30/2025Senate
  14. Placed on Second Reading File.

    5/30/2025Senate
  15. From committee: Do pass.

    5/30/2025Senate
  16. Read first time. Referred to Committee on Finance. To committee.

    5/29/2025Senate
  17. In Senate.

    5/29/2025Senate
  18. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 36, Nays: 6.) To Senate.

    5/28/2025House
  19. From printer. To engrossment. Engrossed. First reprint.

    5/28/2025House
  20. Read second time. Amended. (Amend. No. 832.) To printer.

    5/27/2025House
  21. Placed on Second Reading File.

    5/27/2025House
  22. From committee: Amend, and do pass as amended.

    5/27/2025House
  23. From printer. To committee.

    5/22/2025House
  24. Read first time. Referred to Committee on Revenue. To printer.

    5/21/2025House

Bill Text

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