AN ACT relating to economic development; enacting the Nevada Film Infrastructure, Workforce Development, Education and Economic Diversification Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money in the Account; and providing other matters properly relating thereto.
Sponsored By: Roberta Lange (Democratic)
Failed
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Bill Overview
Analyzed Economic Effects
9 provisions identified: 3 benefits, 5 costs, 1 mixed.
Tax credits for Nevada Studios productions
Eligible companies producing at the Nevada Studios Project get transferable state tax credits. The base credit covers 35% of qualifying payments to Nevada residents for services performed in Nevada. Those costs include eligible fringe benefits and handling fees. Other qualifying production costs receive a 30% credit.
Production credit rates reward Nevada hiring
For statewide noninfrastructure applications filed July 1, 2025–June 30, 2043, qualifying Nevada-resident service costs receive 35%; other qualifying costs receive 30%. Credits fall by 2% of qualifying spending when Nevada residents account for less than half of crew workdays. For applications before July 1, 2025, or on or after July 1, 2043, the base rate is 15%. In those periods, companies get another 5% of qualifying spending when Nevada residents account for more than half of crew workdays. Another 5% applies when most filming days occur in a county with under $10 million in qualifying spending in each prior year; crew shares exclude extras.
Funding for Nevada media education programs
A new state account receives credit-related payments, appropriations, gifts, and investment income; unused money carries forward. Credit-related funds are tracked separately and support Nevada Media and Technology Lab rent, including unpaid rent plus 8% interest. They also fund administration up to $300,000 yearly, a $1 million rent reserve, and a $200,000 yearly equipment reserve. UNLV’s Video Game Publishing Design Program Initiative receives $500,000 yearly, up to $2.5 million. UNLV’s Creative Technology Initiative receives $1 million yearly for 10 years, up to $10 million.
Training grants for Nevada production workers
Nevada’s economic development office provides grants for programs that train workers for qualified Nevada productions. Eligible providers include public colleges, agencies, school districts, trade schools, nonprofits, labor groups, and private postsecondary schools. Every grant needs approval from the account’s Board. Recipients must carry out community-benefit plans with goals and performance measures for workforce diversity, inclusion, access, and equality. Plans must address underserved communities, minority groups, and veterans.
Film companies pay into worker training
Companies receiving infrastructure credits must pay 10% of the credit amount to Nevada’s economic development office. The same payment applies to statewide noninfrastructure applications filed July 1, 2025–June 30, 2043. Payment is due within 30 days after the credit certificate is issued. The money goes into the state’s film, media, and technology education and training account.
Film credits face penalties and exclusions
Nevada’s economic development office can reduce either type of production credit by damages the production causes Nevada or local governments. It can withhold credits during pending Nevada legal cases against the company or involving the production, or for state or local law violations. Knowingly false submissions can trigger infrastructure-credit withholding; false submissions can trigger statewide noninfrastructure-credit withholding. Both credit programs exclude productions subject to federal performer-record requirements for sexually explicit conduct.
Limits on production costs earning credits
Infrastructure credits count only reasonable production-related costs, generally purchased from Nevada businesses during production. Reimbursed, nonproduction, and previously credited costs do not count; payments to related companies count only up to market value. For statewide noninfrastructure credits, Nevada-resident producer pay counts only up to 10% of the Nevada-attributable budget. Nonresident producer pay counts up to 5% of that budget. Pay for each crew member, excluding extras, counts only up to $750,000; these are credit-calculation limits, not wage caps.
Production companies face tax credit caps
Statewide noninfrastructure credit approvals are capped at $10 million yearly for fiscal years starting July 1, 2025–June 30, 2028. The cap is $15 million for fiscal years starting July 1, 2028–June 30, 2043, then returns to $10 million. Unused annual limits can carry forward, but one production cannot receive more than $6 million. Credits expire at the end of the calendar year six years after issuance. These rules take effect July 1, 2025, and expire June 30, 2050.
Studios credits require local workforce checks
For infrastructure credit approvals 60 to under 85 months after the development agreement, credits fall 5% below 40% Nevada-resident workdays. At 85 months or later, credits fall 10% below 60%; extras are excluded, and required training-account payments stay unchanged. Workers counted as residents must have lived in Nevada for at least 120 days before services and remain residents while working. Companies must keep signed statements, current Nevada driver’s licenses or DMV IDs, and utility bills or voter registration cards until the final credit decision. Applicant diversity plans must reflect Nevada’s racial and gender diversity.
Sponsors & Cosponsors
Sponsor
Roberta Lange
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
(No further action taken.)
6/3/2025SenateTaken from General File. Re-referred to Committee on Finance. Exemption effective. To committee.
4/15/2025SenateRead second time.
4/15/2025SenatePlaced on Second Reading File.
4/14/2025SenateFrom committee: Without recommendation.
4/14/2025SenateNotice of eligibility for exemption.
3/24/2025SenateFrom printer. To committee.
2/20/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To printer.
2/19/2025Senate
Bill Text
As Introduced
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