# Nevada SB196: AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a recovery fee to offset property taxes levied on certain heavy equipment; providing penalties; and providing other matters properly relating thereto. Nevada SB196, AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a recovery fee to offset property taxes levied on certain heavy equipment; providing penalties; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) Senate bill sponsored by Nicole J. Cannizzaro (Democratic); status signed, last action 2025-05-31 (Chapter 180.); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-SB196-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada SB196 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a recovery fee to offset property taxes levied on certain heavy equipment; providing penalties; and providing other matters properly relating thereto. - Status: signed - Chamber: Senate - Introduced: 2025-02-10 - Last action: 2025-05-31, Chapter 180. - Sponsor: Nicole J. Cannizzaro (Democratic) - Cosponsors: 0 - Subjects: BDR 32-19 - Touches household money: yes - Roll calls: 2 (52 yes, 10 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - No recovery fee for governments: benefit, low. Beginning July 1, 2025, rental companies cannot charge the recovery fee when renting to the U.S. government and its agencies, Nevada state and local governments, or any entity Nevada is barred from taxing. These rentals are exempt from the fee. Other renters can still be charged the fee. - Annual report and records for rental firms: cost, low. Starting July 1, 2025, if your company charges the recovery fee, you must file a report with the Nevada Department of Taxation by August 15 each year. The report shows the recovery fees you collected and the property taxes on your rental equipment for the prior fiscal year. You must keep records to… - Up to 2% fee on heavy equipment rentals: mixed, low. Beginning July 1, 2025, heavy equipment rental companies that rent without an operator from a Nevada location can add a recovery fee. The fee can be up to 2% of the rental charge and must appear as a separate line on the invoice. That fee is not part of the rental charge. Companies must keep the fe… ## Sponsors and cosponsors - Sponsor: Nicole J. Cannizzaro (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-23 | House | Final Passage - Assembly (1st Reprint) | pass | 33 | 9 | | | 2025-04-18 | Senate | Final Passage - Senate (1st Reprint) | pass | 19 | 1 | | ## Actions (20) - 2025-05-31: Chapter 180. (legislature) - 2025-05-31: Approved by the Governor. (legislature) - 2025-05-27: Enrolled and delivered to Governor. (legislature) - 2025-05-23: To enrollment. (Senate) - 2025-05-23: In Senate. (Senate) - 2025-05-23: Read third time. Passed. Title approved. (Yeas: 33, Nays: 9.) To Senate. (House) - 2025-05-22: Taken from General File. Placed on General File for next legislative day. (House) - 2025-05-21: Taken from General File. Placed on General File for next legislative day. (House) - 2025-05-20: Read second time. (House) - 2025-05-19: From committee: Do pass. (House) - 2025-04-21: Read first time. Referred to Committee on Revenue. To committee. (House) - 2025-04-21: In Assembly. (House) - 2025-04-18: Read third time. Passed, as amended. Title approved. (Yeas: 19, Nays: 1, Absent: 1.) To Assembly. (Senate) - 2025-04-18: From printer. To engrossment. Engrossed. First reprint. (Senate) - 2025-04-18: To printer. (Senate) - 2025-04-17: Read second time. Amended. (Amend. No. 145.) (Senate) - 2025-04-17: Placed on Second Reading File. (Senate) - 2025-04-17: From committee: Amend, and do pass as amended. (Senate) - 2025-02-11: From printer. To committee. (Senate) - 2025-02-10: Read first time. Referred to Committee on Revenue and Economic Development. To printer. (Senate) ## Bill text - As Enrolled: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196_R1.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) - SB185: AN ACT relating to health care; requiring reimbursement under Medicaid to family members who provide personal care services to certain recipients of Medicaid;… (signed) ## Sources - [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB196_R1.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) - [SB185: AN ACT relating to health care; requiring reimbursement under Medicaid to famil…](https://policyrisk.com/state-bill/NV-SB185-83rd2025) - [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-SB196-83rd2025 (as of 2026-11-01).