# Nevada SB364: AN ACT relating to taxation; authorizing certain qualified businesses in this State to apply to the Office of Economic Development for a partial abatement from certain taxes imposed in connection with the development of railroad tracks, railroad spurs and other railroad-related infrastructure; prescribing certain requirements and conditions relating to the partial abatement; and providing other matters properly relating thereto. Nevada SB364, AN ACT relating to taxation; authorizing certain qualified businesses in this State to apply to the Office of Economic Development for a partial abatement from certain taxes imposed in connection with the development of railroad tracks, railroad spurs and other railroad-related infrastructure; prescribing certain requirements and conditions relating to the partial abatement; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) Senate bill sponsored by Michelee "Shelly" Cruz-Crawford (Democratic); status failed, last action 2025-06-03 ((No further action taken.)); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-SB364-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada SB364 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; authorizing certain qualified businesses in this State to apply to the Office of Economic Development for a partial abatement from certain taxes imposed in connection with the development of railroad tracks, railroad spurs and other railroad-related infrastructure; prescribing certain requirements and conditions relating to the partial abatement; and providing other matters properly relating thereto. - Status: failed - Chamber: Senate - Introduced: 2025-03-17 - Last action: 2025-06-03, (No further action taken.) - Sponsor: Michelee "Shelly" Cruz-Crawford (Democratic) - Cosponsors: 0 - Subjects: BDR 32-799 - Touches household money: yes - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Railroad businesses must choose between tax benefits: cost, low. Beginning July 1, 2025, businesses cannot keep the railroad tax abatement and qualify for either specified low-income community business designation. This covers both qualified active low-income community business status and impact-qualified active low-income community business status. To remove th… - Tax-break recipients must report jobs and costs: cost, low. Beginning July 1, 2025, businesses receiving covered tax abatements must report compliance to the Nevada Department of Taxation. Reports are due December 31 of every even-numbered year. They include the operating start date, jobs, average wages, fees, capital and personal property investment, and t… - Railroad businesses face refund and penalty rules: mixed, low. Approved railroad businesses receive a Department of Taxation document showing the sales and use tax rate to pay retailers. They can request refunds for eligible taxes paid between applying and receiving the document. Refunds also cover eligible taxes paid after receiving the document because the b… - Railroad tax breaks come with hiring rules: mixed, low. Beginning July 1, 2025, qualifying Nevada businesses can apply to the Office of Economic Development for railroad tax breaks. These reduce property taxes on qualifying railroad-use personal property, local sales and use taxes on qualifying purchases, and payroll taxes on qualifying railroad workers… ## Sponsors and cosponsors - Sponsor: Michelee "Shelly" Cruz-Crawford (Democratic), Senate ## Actions (9) - 2025-06-03: (No further action taken.) (Senate) - 2025-04-24: From printer. To engrossment. Engrossed. First reprint. To committee. (Senate) - 2025-04-21: Taken from General File. Re-referred to Committee on Finance. Exemption effective. To printer. (Senate) - 2025-04-21: Read second time. Amended. (Amend. No. 363.) (Senate) - 2025-04-21: Placed on Second Reading File. (Senate) - 2025-04-21: From committee: Amend, and do pass as amended. (Senate) - 2025-04-01: Notice of eligibility for exemption. (Senate) - 2025-03-18: From printer. To committee. (Senate) - 2025-03-17: Read first time. Referred to Committee on Revenue and Economic Development. To printer. (Senate) ## Bill text - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB364.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB364_R1.pdf) ## Related bills - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - 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) - SB352: AN ACT relating to health care; prohibiting certain health insurers and providers of health care from engaging in certain discriminatory actions; and providing… (vetoed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB364.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB364_R1.pdf) ## Related - [SB217: AN ACT relating to health care; prohibiting a governmental entity from substant…](https://policyrisk.com/state-bill/NV-SB217-83rd2025) - [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) - [SB352: AN ACT relating to health care; prohibiting certain health insurers and provide…](https://policyrisk.com/state-bill/NV-SB352-83rd2025) - [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-SB364-83rd2025 (as of 2026-11-01).