All Roll Calls
Yes: 57 • No: 6
NevadaAB59483rd Regular Session (2025)HouseWALLET
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
6 provisions identified: 1 benefits, 3 costs, 2 mixed.
Property tax breaks for recycling businesses
Starting July 1, 2025, certified recycling businesses can get a partial abatement of real property taxes. The abatement can last 1 to 10 years and be up to 50% of the annual tax. To qualify, a business must meet one of these: mainly process products with at least 50% recycled on site; generate electricity or make fuels from recycled material; or mainly recycle or repurpose materials used to make or store renewable energy. The business must also have a primary purpose of saving energy or substituting non‑fossil energy, be certified under NRS 360.750, and meet NRS 361.0687(2). The Office will notify county assessors and advise them each year on continued eligibility.
Business tax permits can be revoked
Starting July 1, 2025, the Department can hold a hearing and suspend or revoke sales and use tax permits for not following the law. It must give at least 10 days’ written notice of the hearing. Revocation notices are served the same way as deficiency notices. A new permit is not issued after revocation unless the Department is satisfied the business will comply.
Tougher review of business tax abatements
Beginning July 1, 2025, the Board of Economic Development may deny an abatement or transferable credits, or approve a smaller amount or add conditions, when the full request is not in Nevada’s best interest. It may weigh water use, social and environmental goals, job growth and long-term development, local impacts, and the applicant’s financial stability. The Board may also set the duration using these factors.
Commerce tax categories and NAICS updates
Beginning July 1, 2025, the commerce tax category for publishing, motion picture and sound recording, non-Internet broadcasting, and data processing/hosting is clarified. For this category, the tax equals (Nevada gross revenue minus $4,000,000) multiplied by 0.253%; at $4,000,000 or less, no tax is due. Also, new NAICS editions issued after July 1, 2025 do not apply to the commerce tax unless the Legislature adopts them; the Department must review each edition and notify finance staff if it would recategorize businesses. NRS 363C.060 is repealed for taxable years starting on or after July 1, 2025.
Monthly sales tax due by 20th
For taxable periods that start on or after January 1, 2026, monthly sales and use taxes are due by the 20th of the next month. Some statutes or Department rules can set different due dates.
Electronic tax notices and mail rules
Beginning July 1, 2025, the Department of Taxation can send notices by a secure account, email, or a website post with an email alert. Each electronic notice must show the date it was sent. You can opt out anytime and get mailed notices instead. For mailed determinations, service counts when the Department deposits the notice with the U.S. Postal Service, and that mailing pauses the time limit for further deficiency determinations.
Sponsors & Cosponsors
Sponsor
Assembly Committee on Ways and Means
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Chapter 508.
6/11/2025legislatureApproved by the Governor.
6/10/2025legislatureEnrolled and delivered to Governor.
6/5/2025legislatureTo enrollment.
6/2/2025HouseSenate Amendment No. 977 concurred in.
6/2/2025HouseIn Assembly.
6/2/2025HouseFrom printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
6/2/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer.
6/2/2025SenateReprinting dispensed with.
6/2/2025SenateRead third time. Amended. (Amend. No. 977.)
6/2/2025SenateTaken from General File. Placed on General File for next legislative day.
6/1/2025SenateTaken from General File. Placed on General File for next legislative day.
5/31/2025SenateRead second time.
5/30/2025SenatePlaced on Second Reading File.
5/30/2025SenateFrom committee: Do pass.
5/30/2025SenateRead first time. Referred to Committee on Finance. To committee.
5/29/2025SenateIn Senate.
5/29/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 36, Nays: 6.) To Senate.
5/28/2025HouseFrom printer. To engrossment. Engrossed. First reprint.
5/28/2025HouseRead second time. Amended. (Amend. No. 832.) To printer.
5/27/2025HousePlaced on Second Reading File.
5/27/2025HouseFrom committee: Amend, and do pass as amended.
5/27/2025HouseFrom printer. To committee.
5/22/2025HouseRead first time. Referred to Committee on Revenue. To printer.
5/21/2025House
Bill Text
As Enrolled
As Introduced
Reprint 1
Reprint 2
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