SB477 • 2025

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System. (BDR S-1190)

AN ACT making an appropriation to and authorizing the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System; and providing other matters properly relating thereto. Close title AN ACT making an appropriation to and authorizing the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System; and providing other matters properly relating thereto.

Budget Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Senate Committee on Finance
Last action
Official status: Chapter 351. (See full list below)
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System. (BDR S-1190)

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System.

What This Bill Does

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System.
(BDR S-1190)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 763

763

Adopted Amendments

Plain English: 2025 Session (83rd) A SB477 763 SLD/ERS - Date: 5/22/2025 S.B.

2025 Session (83rd) A SB477 763 SLD/ERS - Date: 5/22/2025 S.B.
No.
477—Makes an appropriation to the Department of Taxation for the continued development and implementation of the Unified Tax System.
(BDR S-1190) Page 1 of 4 *A_SB477_763* Amendment No.

Amendment 918

918

Adopted Amendments

Plain English: 2025 Session (83rd) A SB477 R1 918 TGC/EGO - Date: 5/29/2025 S.B.

2025 Session (83rd) A SB477 R1 918 TGC/EGO - Date: 5/29/2025 S.B.
No.
477—Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System.
(BDR S-1190) Page 1 of 4 *A_SB477_R1_918* Amendment No.

Bill History

2025-05-15 Nevada Electronic Legislative Information System
Chapter 351. (See full list below)

Official Summary Text

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System. (BDR S-1190)

Current Bill Text

Read the full stored bill text

- 83rd Session (2025)
Senate Bill No. 477–Committee on Finance

CHAPTER..........

AN ACT making an appropriation to and authoriz ing the
expenditure of money by the Department of Taxation for the
continued development and implementation of the Unified
Tax System; and providing other matters properly relating
thereto.
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. 1. There is hereby appropriated from the State
General Fund to the Department of Taxation for the continued
development and implementation of the Unified Tax System the
following sums:
For the Fiscal Year 2025-2026 ............................. $12,457,960
For the Fiscal Year 2026-2027 ............................. $15,281,906
2. Expenditure of $5,000,000 not appropriated from the State
General Fund or the State Highway Fund is hereby authorized
during Fis cal Year 2025 -2026 and Fiscal Year 2026 -2027 by the
Department of Taxation for the same purpose as set forth in
subsection 1.
3. The sums appropriated by subsection 1 are available for
either fiscal year and may be transferred from one fiscal year to the
other fiscal year with the approval of the Interim Finance
Committee upon the recommendation of the Governor.
4. Any remaining balance of the sums appropriated by
subsection 1 must not be committed for expenditure after June 30,
2027, by the entity to which the appropriation is made or any entity
to which money from the appropriation is granted or otherwise
transferred in any manner, and any portion of the appropriated
money remaining must not be spent for any purpose after
September 17, 2027, by eithe r the entity to which the money was
appropriated or the entity to which the money was subsequently
granted or transferred, and must be reverted to the State General
Fund on or before September 17, 2027.
Sec. 2. This act becomes effective on July 1, 2025.

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