# Nevada AB594: 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. Nevada AB594, 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., is a 83rd Regular Session (2025) House bill sponsored by Assembly Committee on Ways and Means; status signed, last action 2025-06-11 (Chapter 508.) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB594-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB594 - State: Nevada - Session: 83rd Regular Session (2025) - Title: 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. - Status: signed - Chamber: House - Introduced: 2025-05-21 - Last action: 2025-06-11, Chapter 508. - Sponsor: Assembly Committee on Ways and Means - Cosponsors: 0 - Subjects: BDR 32-1130 - Touches household money: no - Roll calls: 2 (57 yes, 6 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Commerce tax for tech and media: cost, medium. 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… - Sales tax now due by 20th: cost, low. 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. - Recycling tax breaks with stricter review: mixed, high. 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… - Legislature must OK new NAICS shifts: mixed, medium. 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 un… - Electronic tax notices with paper safeguards: mixed, low. 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 Departm… ## Sponsors and cosponsors - Sponsor: Assembly Committee on Ways and Means ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-06-02 | Senate | Final Passage - Senate (2nd Reprint) | pass | 21 | 0 | | | 2025-05-28 | House | Final Passage - Assembly (1st Reprint) | pass | 36 | 6 | | ## Actions (24) - 2025-06-11: Chapter 508. (legislature) - 2025-06-10: Approved by the Governor. (legislature) - 2025-06-05: Enrolled and delivered to Governor. (legislature) - 2025-06-02: To enrollment. (House) - 2025-06-02: Senate Amendment No. 977 concurred in. (House) - 2025-06-02: In Assembly. (House) - 2025-06-02: From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. (Senate) - 2025-06-02: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer. (Senate) - 2025-06-02: Reprinting dispensed with. (Senate) - 2025-06-02: Read third time. Amended. (Amend. No. 977.) (Senate) - 2025-06-01: Taken from General File. Placed on General File for next legislative day. (Senate) - 2025-05-31: Taken from General File. Placed on General File for next legislative day. (Senate) - 2025-05-30: Read second time. (Senate) - 2025-05-30: Placed on Second Reading File. (Senate) - 2025-05-30: From committee: Do pass. (Senate) - 2025-05-29: Read first time. Referred to Committee on Finance. To committee. (Senate) - 2025-05-29: In Senate. (Senate) - 2025-05-28: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 36, Nays: 6.) To Senate. (House) - 2025-05-28: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-05-27: Read second time. Amended. (Amend. No. 832.) To printer. (House) - 2025-05-27: Placed on Second Reading File. (House) - 2025-05-27: From committee: Amend, and do pass as amended. (House) - 2025-05-22: From printer. To committee. (House) - 2025-05-21: 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/AB594_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594_R1.pdf) - Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594_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) - AB596: AN ACT relating to public employees; making appropriations and authorizations for the payment of quarterly retention incentives, the implementation of certain… (signed) ## Sources - [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594_R1.pdf) - [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB594_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) - [AB596: AN ACT relating to public employees; making appropriations and authorizations f…](https://policyrisk.com/state-bill/NV-AB596-83rd2025) - [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-AB594-83rd2025 (as of 2026-11-01).