Read the full stored bill text
- 83rd Session (2025)
Senate Bill No. 69–Committee on
Revenue and Economic Development
CHAPTER..........
AN ACT relating to taxation; requiring an applicant for the issuance
of transferable tax credits and the partial abatement of certain
taxes for a project that is located in an economic
diversification district to enter into an agreement with certain
local governments to defray the cost of services provided by
the local governments under certain circum stances; revising
provisions governing applications for the issuance of
transferable tax credits and the partial abatement of certain
taxes for a project that satisfies certain capital investment and
other requirements; authorizing a fire protection distri ct to
abate certain fees; and providing other matters properly
relating thereto.
Legislative Counsel’s Digest:
Existing law authorizes the Office of Economic Development to approve
applications for an abatement or partial abatement of certain taxes and th e issuance
of transferable tax credits submitted by the lead participant in a qualified project
that will make a capital investment in this State of at least $1 billion. (NRS
360.880-360.980) Additionally, existing law authorizes the governing body of a
county or city in which a qualified project is or is expected to be located to: (1)
create an economic diversification district that includes within its boundaries the
qualified project; and (2) pledge for certain purposes the proceeds of all sales and
use taxes imposed in the county or city on each participant in the qualified project,
other than any sales and use taxes for which an abatement is received.
(Chapter 271B of NRS) Sections 2 and 6 of this bill require, as a condition of
eligibility for the tran sferable tax credits or the abatement or partial abatement of
taxes for a project that is or will be located in an economic diversification district,
the lead participant to enter into an agreement with the governing body of the city ,
county or fire protection district in which the project is located , if the governing
body so requires, to require the lead participant to make payments to defray the cost
of local governmental services and infrastructure to service the project. Sections 2
and 6: (1) provide that the city or county in which a project is located is the lead
negotiator for all such agreements ; and (2) authorize a city, county or fire
protection district that is not the lead negotiator to enter into an interlocal
agreement with the lead negotiator. Sections 2, 3, 6 and 7 make records, files and
communications exchanged between the lead participant and a county, city or fire
protection district for the purpose of entering into certain agreements confidential
and prohibit the disclosure of such records, files and communicati ons except with
the consent of the lead participant. Section 10 of this bill provides that these
records, files and communications are not public records. Section 11 of this bill
makes a conforming change to reflect that the governing body of a county or c ity is
authorized to enter into agreements with owners of any interest in property for the
payment of amounts to defray the costs of local government services, in addition to
the agreement which the governing body of the county or city is required to enter
into with the lead participant pursuant to sections 2 and 6.
Existing law prohibits the Office from approving an application for a partial
abatement for a qualified project whose participants intend to make a capital
– 2 –
- 83rd Session (2025)
investment in this State of at least $1 billion unless the lead participant of the
project has entered into an agreement with the Office establishing certain terms for
the abatement, including the date on which the abatement becomes effective, which
must not be earlier than the date on which the Office receives the application and
not later than 1 year after the date on which the Office approves the application.
(NRS 360.889) Section 2 limits the requirement to state the effective date of the
partial abatement in the agreement to partial abate ments of property taxes and
requires the effective date of such an abatement, as established by the agreement, to
be not earlier than July 1 of the fiscal year in which the Office executes the
agreement. Section 6 adds a similar requirement regarding the e ffective date of an
abatement to applications for an abatement for a qualified project whose
participants intend to make a capital investment in this State of at least $3.5 billion.
Sections 3 and 7 of this bill require the Office, within 15 days after re ceipt of
an application for transferable tax credits or an abatement or partial abatement of
taxes for a project with a capital investment of at least $1 billion in this State, to
send a notification containing certain information to each city, county and fire
protection district in which the project will be located. Sections 3 and 7 authorize
the disclosure of certain confidential information in an application to an officer or
employee of a county, city or fire protection district who is subject to an agre ement
prohibiting further disclosure of the information. Sections 3 and 7 require the
Office to receive a letter of acknowledgment of an application from certain local
governments before considering the application, unless such a letter is not received
within 30 days of a request for the letter.
Finally, sections 3 and 7 require the governing body of the county, city or fire
protection district to state in the letter of acknowledgment whether the governing
body will require the lead participant to enter in to an agreement to defray the cost
of local government services and infrastructure.
Existing law authorizes the governing body of a county or city to grant an
abatement of all or part of any permitting fee or licensing fee which the local
government is authorized to impose, for the purpose of encouraging local economic
development. (NRS 360.896, 360.980) Sections 5 and 9 of this bill similarly
authorize a fire protection district to grant an abatement of any permitting fee or
licensing fee which the fire protection district is authorized to impose.
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. (Deleted by amendment.)
Sec. 2. NRS 360.889 is hereby amended to read as follows:
360.889 1. On behalf of a project, the lead participant in the
project may apply to the Office of Economic Development for:
(a) A certificate of eligibility for transferable tax credits which
may be applied to:
(1) Any tax imposed by chapters 363A and 363B of NRS;
(2) The gaming license fees imposed by the provisions of
NRS 463.370;
(3) Any tax imposed by chapter 680B of NRS; or
– 3 –
- 83rd Session (2025)
(4) Any combination of the fees and taxes described in
subparagraphs (1), (2) and (3).
(b) A partial abatement of property taxes, employer excise taxes
or local sales and use taxes, or any combination of any of those
taxes.
2. For a project to be eligible for the transferable tax credits
described in paragraph (a) of subsection 1 and the partial abatement
of the taxes d escribed in paragraph (b) of subsection 1, the lead
participant in the project must, on behalf of the project:
(a) Submit an application that meets the requirements of
subsection 5;
(b) Provide documentation satisfactory to the Office that
approval of th e application would promote the economic
development of this State and aid the implementation of the State
Plan for Economic Development developed by the Executive
Director of the Office pursuant to subsection 2 of NRS 231.053;
(c) Provide documentation s atisfactory to the Office that the
participants in the project collectively will make a total new capital
investment of at least $1 billion in this State within the 10 -year
period immediately following approval of the application;
(d) Provide documentatio n satisfactory to the Office that the
participants in the project are engaged in a common business
purpose or industry;
(e) Provide documentation satisfactory to the Office that the
place of business of each participant is or will be located within the
geographic boundaries of the project site or sites;
(f) Provide documentation satisfactory to the Office that each
participant in the project is registered pursuant to the laws of this
State or commits to obtaining a valid business license and all other
permits required by the county, city or town in which the project
operates;
(g) Provide documentation satisfactory to the Office of the
number of employees engaged in the construction of the project;
(h) Provide documentation satisfactory to the Office of the
number of qualified employees employed or anticipated to be
employed at the project by the participants;
(i) Provide documentation satisfactory to the Office that each
employer engaged in the construction of the project provides a plan
of health insur ance and that each employee engaged in the
construction of the project is offered coverage under the plan of
health insurance provided by his or her employer;
(j) Provide documentation satisfactory to the Office that each
participant in the project provides a plan of health insurance and that
– 4 –
- 83rd Session (2025)
each employee employed at the project by each participant is
offered coverage under the plan of health insurance provided by his
or her employer;
(k) Provide documentation satisfactory to the Office that at least
50 percent of the employees engaged in construction of the project
and 50 percent of the employees employed at the project are
residents of Nevada, unless waived by the Executive Director of the
Office upon proof satisfactory to the Executive Director of the
Office that there is an insufficient number of Nevada residents
available and qualified for such employment;
(l) Agree to provide the Office with a full compliance audit of
the participants in the project at the end of each fiscal year which:
(1) Shows the amount of money invested in this State by
each participant in the project;
(2) Shows the number of employees engaged in the
construction of the project and the number of those employees who
are residents of Nevada;
(3) Shows the number of employee s employed at the project
by each participant and the number of those employees who are
residents of Nevada; and
(4) Is certified by an independent certified public accountant
in this State who is approved by the Office;
(m) Pay the cost of the audit required by paragraph (l);
(n) Enter into an agreement with the governing body of the city
or county in which the qualified project is located that:
(1) Requires the lead participant to pay the cost of any
engineering or design work necessary to determi ne the cost of
infrastructure improvements required to be made by the governing
body pursuant to an economic development financing proposal
approved pursuant to NRS 360.990; and
(2) Requires the lead participant to seek reimbursement for
any costs paid b y the lead participant pursuant to subparagraph (1)
from the proceeds of bonds issued pursuant to NRS 360.991; [and]
(o) If the qualified project is or will be located in an economic
diversification district created pursuant to NRS 271B.070 and the
governing body of the county , city or fire protection district in
which the project is located so requires, enter into an agreement
with the governing body that requires the lead participant to make
payments:
(1) In a specified amount or according to an agree d upon
formula; and
(2) Which do not exceed the lesser of:
– 5 –
- 83rd Session (2025)
(I) In total for all such agreements, 10 percent of the
amount of the partial abatement of property taxes and local sales
and use taxes approved for the project; or
(II) The amount necessary to defray, in whole or in part,
the cost of local government services and infrastructure necessary
to serve the qualified project during the term of the use of any
money pledged pursuant to NRS 271B.070; and
(p) Meet any other requirements prescribed by the Office.
3. In addition to meeting the requirements set forth in
subsection 2, for a project located on more than one site in this State
to be eligible for the partial abatement of the taxes described in
paragraph (b) of subsection 1, the lead participant must, on behalf of
the project, submit an application that meets the requirements of
subsection 5 on or before June 30, 2019, and provide documentation
satisfactory to the Office that:
(a) The initial project will have a total o f 500 or more full -time
employees employed at the site of the initial project and the average
hourly wage that will be paid to employees of the initial project in
this State is at least 120 percent of the average statewide hourly
wage as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1
of each fiscal year;
(b) Each participant in the project must be a subsidiary or
affiliate of the lead participant; and
(c) Each participant offers primary jobs and:
(1) Except as otherwise provided in subparagraph (2),
satisfies the requirements of paragraph (f) or (g) of subsection 2 of
NRS 360.750, regardless of whether the business is a new business
or an existing business; and
(2) If a participant owns, operates, manufactures, services,
maintains, tests, repairs, overhauls or assembles an aircraft or any
component of an aircraft, that the participant satisfies the applicable
requirements of paragraph (f) or (g) of subsection 2 of
NRS 360.753.
If any participant is a data center, as defined in NRS 360.754, any
capital investment by that participant must not be counted in
determining whether the participants in the project collectively will
make a total new capital investment of at least $1 billion in this
State within the 10 -year period immediately following approval of
the application, as required by paragraph (c) of subsection 2.
4. In addition to meeting the requirements set forth in
subsection 2, a project is eligible for the transferable tax credits
described in paragraph (a) of subsection 1 only if the Interim
– 6 –
- 83rd Session (2025)
Finance Committee approves a written request for the issuance of
the transferable tax credits. Such a request may only be submitted
by the Office and only after the Office has approved the application
submitted for the project pursuant to subsection 2. The Interim
Finance Committee may approve a request submitted pursuant to
this subsection only if the Interim Finance Committee determines
that approval of the request:
(a) Will not impede the ability of the Legislature to carry out its
duty to provide for an annual tax sufficient to defray the estimated
expenses of the State for each fiscal year as set forth in Article 9,
Section 2 of the Nevada Constitution; and
(b) Will promote the ec onomic development of this State and
aid the implementation of the State Plan for Economic Development
developed by the Executive Director of the Office pursuant to
subsection 2 of NRS 231.053.
5. An application submitted pursuant to subsection 2 must
include:
(a) A detailed description of the project, including a description
of the common purpose or business endeavor in which the
participants in the project are engaged;
(b) A detailed description of the location of the project,
including a precise de scription of the geographic boundaries of the
project site or sites;
(c) The name and business address of each participant in the
project, which must be an address in this State;
(d) A detailed description of the plan by which the participants
in the pro ject intend to comply with the requirement that the
participants collectively make a total new capital investment of at
least $1 billion in this State in the 10 -year period immediately
following approval of the application;
(e) If the application includes one or more partial abatements, an
agreement executed by the Office with the lead participant in the
project not later than 1 year after the date on which the application
was received by the Office which:
(1) Complies with the requirements of NRS 360.755;
(2) States the date on which [the] any partial abatement of
property taxes becomes effective, as agreed to by the applicant and
the Office, which must not be earlier than [the date on] July 1 of the
fiscal year in which the agreement is executed by the Office
[received the application] and not later than 1 year after the date on
which the Office approves the application;
(3) States that the project will, after the date on which a
certificate of eligibility for the partial a batement is approved
– 7 –
- 83rd Session (2025)
pursuant to NRS 360.893, continue in operation in this State for a
period specified by the Office; and
(4) Binds successors in interest of the lead participant for the
specified period; [and]
(f) A copy of each agreement, if any, re quired by paragraph
(o) of subsection 2; and
(g) Any other information required by the Office.
6. For an employee to be considered a resident of Nevada for
the purposes of this section, each participant in the project must
maintain the following documen ts in the personnel file of the
employee:
(a) A copy of the:
(1) Current and valid Nevada driver’s license of the
employee originally issued by the Department of Motor Vehicles
more than 60 days before the hiring of the employee or a current and
valid i dentification card for the employee originally issued by the
Department of Motor Vehicles more than 60 days before the hiring
of the employee; or
(2) If the employee is a veteran of the Armed Forces of the
United States, a current and valid Nevada driver ’s license of the
employee or a current and valid identification card for the employee
issued by the Department of Motor Vehicles;
(b) If the employee is a registered owner of one or more motor
vehicles in Nevada, a copy of the current motor vehicle regis tration
of at least one of those vehicles;
(c) Proof that the employee is employed full-time and scheduled
to work for an average minimum of 30 hours per week; and
(d) Proof that the employee is offered coverage under a plan of
health insurance provided by his or her employer.
7. For the purpose of obtaining from the Executive Director of
the Office any waiver of the requirement set forth in paragraph (k)
of subsection 2, the lead participant in the project must submit to the
Executive Director of the O ffice written documentation of the
efforts to meet the requirement and documented proof that an
insufficient number of Nevada residents is available and qualified
for employment.
8. The Executive Director of the Office shall make available to
the public and post on the Internet website of the Office:
(a) Any request for a waiver of the requirements set forth in
paragraph (k) of subsection 2; and
(b) Any approval of such a request for a waiver that is granted
by the Executive Director of the Office.
– 8 –
- 83rd Session (2025)
9. The Executive Director of the Office shall post a request for
a waiver of the requirements set forth in paragraph (k) of subsection
2 on the Internet website of the Office within 3 days after receiving
the request and shall keep the request posted on the Internet website
for not less than 5 days. The Executive Director of the Office shall
ensure that the Internet website allows members of the public to post
comments regarding the request.
10. The Executive Director of the Office shall consider any
comments posted on the Internet website concerning any request for
a waiver of the requirements set forth in paragraph (k) of subsection
2 before making a decision regarding whether to approve the
request. If the Executive Director of the Office approves the req uest
for a waiver, the Executive Director of the Office must post the
approval on the Internet website of the Office within 3 days and
ensure that the Internet website allows members of the public to post
comments regarding the approval.
11. If an applicant for one or more partial abatements pursuant
to this section fails to execute the agreement described in paragraph
(e) of subsection 5 within 1 year after the date on which the
application was received by the Office, the applicant shall not be
approved for a partial abatement pursuant to this section unless the
applicant submits a new application.
12. The records, files and communications exchanged
between the lead participant in a project and a county, city or fire
protection district for the purpose of negotiating and entering into
an agreement required pursuant to paragraph (o) of subsection 2
are confidential, not a public record and must not be disclosed to
any person who is not an officer or employee of the county, city or
fire protection district , unless the lead participant consents to the
disclosure. Notwithstanding the provisions of this subsection, a
meeting of the governing body of a city, county or fire protection
district to approve an agreement required pursuant to paragraph
(o) of subsect ion 2 must be conducted in accordance with the
provisions of chapter 241 of NRS.
13. The incorporated city in which a project is located, or the
county in which a project is located if the project is not located in
an incorporated city, shall serve as th e lead negotiator for the
purpose of negotiating and entering into any agreement required
pursuant to paragraph (o) of subsection 2. The governing body of
a county, city or fire protection district which requires an
agreement pursuant to paragraph (o) of s ubsection 2 but which is
not the lead negotiator pursuant to this subsection may enter into
an interlocal agreement with the lead negotiator concerning the
– 9 –
- 83rd Session (2025)
representation of the county, city or fire protection district , as
applicable, by the lead negotiator. An interlocal agreement entered
into pursuant to this subsection must not require a county, city or
fire protection district to compensate the lead negotiator or
otherwise impose any monetary obligation on the parties to the
interlocal agreement.
14. As used in this section, “local government services and
infrastructure” includes, without limitation:
(a) Fire suppression;
(b) Emergency medical services;
(c) Law enforcement;
(d) Emergency management, hazardous materials incident
response and emergency mitigation and planning;
(e) Specialized life-safety response and prevention training;
(f) Solid waste management;
(g) Roads;
(h) Stormwater management;
(i) Water and sewer; and
(j) Any other services or infrastructure agreed upon by the
lead participant of a project and the county, city or fire protection
district.
Sec. 3. NRS 360.890 is hereby amended to read as follows:
360.890 1. If the Office of Economic Development receives
an application pursuant to NRS 360.889, the Office:
(a) Shall , not later than 15 days after receiving the
application, provide notice of the application to the governing
body of each county in which the project will be located, the
governing body of any city in which the project will be located and
the governi ng body of any fire protection district in which the
project will be located. Not later than 15 days before any public
meeting at which the Office will take action on the application, the
governing body of each county, city and fire protection district that
received notice of the application pursuant to this paragraph may
designate a representative of the governing body, who may be a
member of the governing body or an employee of the county, city
or fire protection district, as applicable, to engage directly with the
Office on matters concerning the application and to provide
comment to the Office on the application. Notwithstanding the
provisions of subsections 5 and 7 and except as otherwise provided
in this paragraph, upon the request of a represen tative designated
pursuant to this paragraph, the Office shall disclose to the
representative the information contained in the application.
Before receiving any information contained in the application, the
– 10 –
- 83rd Session (2025)
representative designated pursuant to this paragr aph who
requested the information must sign a nondisclosure agreement
prohibiting the representative from disclosing any information
contained in the application to any person other than a person to
whom disclosure of the information contained in the application is
authorized pursuant to subsection 5 or 7.
(b) Except as otherwise provided in this paragraph, shall not
consider the application unless the Office has requested and
received a letter of acknowledgment of the request for a partial
abatement from any county, school district, fire protection district,
city or town which the Office determines may experience a direct
economic effect as a result of the partial abatement. If, within 30
days of sending a request for a letter of acknowledgment from an
entity from which the Office is required to request such a letter,
the Office has not received the letter of acknowledgment, the
Office may consider the application without receiving the letter of
acknowledgment. If the governing body of the county, city or f ire
protection district wishes to require the lead participant in the
project to enter into an agreement pursuant to paragraph (o) of
subsection 2 of NRS 360.889, the county, city or fire protection
district must state in the letter of acknowledgment that such an
agreement will be required and that the cost of local government
services and infrastructure necessary to serve the qualified project
cannot be recovered through a special use permit or other cost -
sharing mechanism available under chapter 278 of NRS.
[(b)] (c) Shall not take any action on the application unless the
Office takes that action at a public meeting conducted for that
purpose.
[(c)] (d) Shall, at least 30 days before any public meeting
conducted for the purpose of taking any action on th e application,
provide notice of the application and the date, time and location of
the public meeting at which the Office will consider the application
to:
(1) Each participant in the project;
(2) The Department;
(3) The Nevada Gaming Control Board;
(4) The governing body of the county, the board of trustees
of the school district , the governing body of the fire protection
district and the governing body of the city or town, if any, in which
the project will be located;
(5) The governing body of any other political subdivision
that the Office determines could experience a direct economic effect
as a result of the abatement; and
– 11 –
- 83rd Session (2025)
(6) The general public.
2. The date of the public meeting to consider an application
submitted pursuant to NRS 360.889 must be not later than 60 days
after the date on which the Office receives the completed
application.
3. The Office shall approve an application submitted pursuant
to NRS 360.889 if the Office finds that the project is a qualified
project. The Office shall issue a decision on the application not later
than 30 days after the conclusion of the public meeting on the
application. Not later than 30 days after the Office issues a decision
approving an application submitted pursuant to NRS 360.889 in
which the lead participant applies for a certificate of eligibility for
the transferable tax credits described in paragraph (a) of subsection
1 of NRS 360.889, the Office must submit a written request to the
Interim Finance Committee for approval of the issua nce of the
transferable tax credits.
4. The lead participant in a qualified project shall submit all
accountings and other required information to the Office and the
Department not later than 30 days after a date specified in the
decision issued by the O ffice. If the Office or the Department
determines that information submitted pursuant to this subsection is
incomplete, the lead participant shall, not later than 30 days after
receiving notice that the information is incomplete, provide to the
Office or t he Department, as applicable, all additional information
required by the Office or the Department.
5. Until the Office of Economic Development provides notice
of the application and the public meeting pursuant to paragraph [(c)]
(d) of subsection 1, the information contained in the application
provided to the Office of Economic Development:
(a) Is confidential proprietary information of the business;
(b) Is not a public record; and
(c) [Must] Except as otherwise provided in this paragraph,
must not be disclosed to any person who is not an officer or
employee of the Office of Economic Development unless the lead
participant consents to the disclosure. The information contained in
the application provided to the Office of Economic Development
may be disclosed to any of the following persons:
(1) A representative of the governing body of a county, city
or fire protection district who was designated pursuant to
paragraph (a) of subsection 1 and has signed a nondisclosure
agreement prohibiting the represent ative from disclosing any
information contained in the application to any person, except as
authorized by this subsection.
– 12 –
- 83rd Session (2025)
(2) An officer or employee of a county, city or fire
protection district that has designated a representative pursuant to
paragraph (a) of subsection 1 if the officer or employee has signed
a nondisclosure agreement prohibiting the officer or employee
from disclosing any information contained in the application,
except as authorized by this subsection.
6. After the Office provides n otice of the application and the
public meeting pursuant to paragraph [(c)] (d) of subsection 1:
(a) The application is a public record; and
(b) Upon request by any person, the Executive Director of the
Office shall disclose the application to the person who made the
request, except for any information in the application that is
protected from disclosure pursuant to subsection 7.
7. Before the Executive Director of the Office discloses the
application to the public, the lead participant may submit a req uest
to the Executive Director of the Office to protect from disclosure
any information in the application which, under generally accepted
business practices, would be considered a trade secret or other
confidential proprietary information of the business. After
consulting with the business, the Executive Director of the Office
shall determine whether to protect the information from disclosure.
The decision of the Executive Director of the Office is final and is
not subject to judicial review. If the Executive Director of the Office
determines to protect the information from disclosure, the protected
information:
(a) Is confidential proprietary information of the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director of the O ffice
from any copy of the application that is disclosed to the public; and
(d) [Must] Except as otherwise provided in this paragraph,
must not be disclosed to any person who is not an officer or
employee of the Office of Economic Development unless the l ead
participant consents to the disclosure. The information contained in
the application provided to the Office of Economic Development
may be disclosed to any of the following persons:
(1) A representative of the governing body of a county, city
or fire protection district who was designated pursuant to
paragraph (a) of subsection 1 and has signed a nondisclosure
agreement prohibiting the representative from disclosing any
information contained in the application to any person, except as
authorized by this subsection.
(2) An officer or employee of a county, city or fire
protection district that has designated a representative pursuant to
– 13 –
- 83rd Session (2025)
paragraph (a) of subsection 1 if the officer or employee has signed
a nondisclosure agreement prohibiting the officer or employee
from disclosing any information contained in the application,
except as authorized by this subsection.
8. The records, files and communications exchanged between
the lead participant in a project and a county, city or fire
protection district for the purpose of negotiating and entering into
a nondisclosure agreement pursuant to subsection 1, 5 or 7 are
confidential, not a public record and must not be disclosed to any
person who is not an officer or employee of the county, city or fire
protection district, unless the lead participant consents to the
disclosure. Notwithstanding the provisions of this subsection, a
meeting of the governing body of a city, county or fire protection
district to approve an agreement pursuant to subsection 1, 5 or 7
must be conducted in accordance with the provisions of chapter
241 of NRS.
Sec. 4. (Deleted by amendment.)
Sec. 5. NRS 360.896 is hereby amended to read as follows:
360.896 1. For the purpose of encouraging local economic
development, the governing body of a city , [or] county or fire
protection district in which a qualified project is located may grant
to any participant in a qualified project an abatement of all or any
percentage of the amount of any permitting fee or licensing fee
which the local government is authorized to impose or charge
pursuant to chapter 244 , [or] 268 or 474 of NRS.
2. Before granting any abatement pursuant to subsection 1, the
governing body of the city or county must provide by ordinance and
a fire protection district must provide by regulation for a pilot
project for granting abatements to participants in a qualified project.
3. A governing body of a city , [or] county or fire protection
district that grants an abatement pursuant to subsection 1 shall, on or
before October 1 of each year in which such an abatement is
granted, prepare and submit to the Governor and to the Director of
the Legislative Counsel Bureau for transmittal to the Legislature an
annual report which includes, for the immediately preceding fiscal
year:
(a) The number of qualified projects located within the
jurisdiction of the governing body for which a certificate of
eligibility for transferable tax credits was approved;
(b) If applicable, the number and dollar amount of the
abatements granted by the governing body pursuant to subsection 1;
and
– 14 –
- 83rd Session (2025)
(c) The number of persons within the jurisdiction of the
governing body that were employed by each participant in a
qualified project and the amount of wages paid to those persons.
Sec. 6. NRS 360.945 is hereby amended to read as follows:
360.945 1. On behalf of a project, the lead participant in the
project may apply to the Office of Economic Development for:
(a) A certificate of eligibility for transferable tax credits which
may be applied to:
(1) Any tax imposed by chapters 363A and 363B of NRS;
(2) The gaming license fees imposed by the provisions of
NRS 463.370;
(3) Any tax imposed by chapter 680B of NRS; or
(4) Any combination of the fees and taxes described in
subparagraphs (1), (2) and (3).
(b) An abatement of property taxes, employer excise taxes or
local sales and use taxes, or any combination of any of those taxes.
2. For a project to be eligible for the transferable tax credits
described in paragraph (a) of subsection 1 and abatement of the
taxes described in paragraph (b) of subsection 1, the lead participant
in the project must, on behalf of the project:
(a) Submit an application that meets the requirements of
subsection 3;
(b) Provide documentation satisfactory to the Office that
approval of the application would promote the economi c
development of this State and aid the implementation of the State
Plan for Economic Development developed by the Executive
Director of the Office pursuant to subsection 2 of NRS 231.053;
(c) Provide documentation satisfactory to the Office that the
participants in the project collectively will make a total new capital
investment of at least $3.5 billion in this State within the 10 -year
period immediately following approval of the application;
(d) Provide documentation satisfactory to the Office that the
participants in the project are engaged in a common business
purpose or industry;
(e) Provide documentation satisfactory to the Office that the
place of business of each participant is or will be located within the
geographic boundaries of the project site;
(f) Provide documentation satisfactory to the Office that each
participant in the project is registered pursuant to the laws of this
State or commits to obtaining a valid business license and all other
permits required by the county, city or town in w hich the project
operates;
– 15 –
- 83rd Session (2025)
(g) Provide documentation satisfactory to the Office of the
number of employees engaged in the construction of the project;
(h) Provide documentation satisfactory to the Office of the
number of qualified employees employed or a nticipated to be
employed at the project by the participants;
(i) Provide documentation satisfactory to the Office that each
employer engaged in the construction of the project provides a plan
of health insurance and that each employee engaged in the
construction of the project is offered coverage under the plan of
health insurance provided by his or her employer;
(j) Provide documentation satisfactory to the Office that each
participant in the project provides a plan of health insurance and that
each emp loyee employed at the project by each participant is
offered coverage under the plan of health insurance provided by his
or her employer;
(k) Provide documentation satisfactory to the Office that at least
50 percent of the employees engaged in constructio n of the project
and 50 percent of the employees employed at the project are
residents of Nevada, unless waived by the Executive Director of the
Office upon proof satisfactory to the Executive Director of the
Office that there is an insufficient number of Nevada residents
available and qualified for such employment;
(l) Agree to provide the Office with a full compliance audit of
the participants in the project at the end of each fiscal year which:
(1) Shows the amount of money invested in this State by
each participant in the project;
(2) Shows the number of employees engaged in the
construction of the project and the number of those employees who
are residents of Nevada;
(3) Shows the number of employees employed at the project
by each participant a nd the number of those employees who are
residents of Nevada; and
(4) Is certified by an independent certified public accountant
in this State who is approved by the Office;
(m) Pay the cost of the audit required by paragraph (l);
(n) Enter into an agr eement with the governing body of the city
or county in which the qualified project is located that:
(1) Requires the lead participant to pay the cost of any
engineering or design work necessary to determine the cost of
infrastructure improvements requir ed to be made by the governing
body pursuant to an economic development financing proposal
approved pursuant to NRS 360.990; and
– 16 –
- 83rd Session (2025)
(2) Requires the lead participant to seek reimbursement for
any costs paid by the lead participant pursuant to subparagraph ( 1)
from the proceeds of bonds of the State of Nevada issued pursuant
to NRS 360.991; [and]
(o) If the qualified project is or will be located in an economic
diversification district created pursuant to NRS 271B.070 and the
governing body of the county, city or fire protection district in
which the project is located so requires, enter into an agreement
with the governing body that requires the lead participant to make
payments:
(1) In a specified amount or accordin g to an agreed upon
formula; and
(2) Which do not exceed the lesser of:
(I) In total for all such agreements, 10 percent of the
amount of the partial abatement of property taxes and local sales
and use taxes approved for the project; or
(II) The amount necessary to defray, in whole or in part,
the cost of local government services and infrastructure necessary
to serve the qualified project during the term of the use of any
money pledged pursuant to NRS 271B.070; and
(p) Meet any other requirements prescribed by the Office.
3. An application submitted pursuant to subsection 2 must
include:
(a) A detailed description of the project, including a description
of the common purpose or business endeavor in which the
participants in the project are engaged;
(b) A detailed description of the location of the project,
including a precise description of the geographic boundaries of the
project site;
(c) The name and business address of each participant in the
project, which must be an address in this State;
(d) A detailed description of the plan by which the participants
in the project intend to comply with the requirement that the
participants collectively make a total new capital investment of at
least $3.5 billion in this State in the 10 -year period imme diately
following approval of the application;
(e) If the application includes one or more abatements, an
agreement executed by the Office with the lead participant in the
project not later than 1 year after the date on which the application
was received by the Office which:
(1) Complies with the requirements of NRS 360.755;
(2) States the date on which any abatement of property
taxes becomes effective, as agreed to by the applicant and the
– 17 –
- 83rd Session (2025)
Office, which must not be earlier than July 1 of the fiscal ye ar in
which the agreement is executed by the Office and not later than 1
year after the date on which the Office approves the application;
(3) States that the project will, after the date on which a
certificate of eligibility for the abatement is approve d pursuant to
NRS 360.965, continue in operation in this State for a period
specified by the Office; and
[(3)] (4) Binds successors in interest of the lead participant
for the specified period; [and]
(f) A copy of each agreement, if any, required pursua nt to
paragraph (o) of subsection 2; and
(g) Any other information required by the Office.
4. For an employee to be considered a resident of Nevada for
the purposes of this section, each participant in the project must
maintain the following documents i n the personnel file of the
employee:
(a) A copy of the current and valid Nevada driver’s license of
the employee or a current and valid identification card for the
employee issued by the Department of Motor Vehicles;
(b) If the employee is a registered owner of one or more motor
vehicles in Nevada, a copy of the current motor vehicle registration
of at least one of those vehicles;
(c) Proof that the employee is employed full-time and scheduled
to work for an average minimum of 30 hours per week; and
(d) Proof that the employee is offered coverage under a plan of
health insurance provided by his or her employer.
5. For the purpose of obtaining from the Executive Director of
the Office any waiver of the requirement set forth in paragraph (k)
of subsection 2, the lead participant in the project must submit to the
Executive Director of the Office written documentation of the
efforts to meet the requirement and documented proof that an
insufficient number of Nevada residents is available and qualified
for employment.
6. The Executive Director of the Office shall make available to
the public and post on the Internet website for the Office:
(a) Any request for a waiver of the requirements set forth in
paragraph (k) of subsection 2; and
(b) Any approval of such a request for a waiver that is granted
by the Executive Director of the Office.
7. The Executive Director of the Office shall post a request for
a waiver of the requirements set forth in paragraph (k) of subsection
2 on the Internet website of the O ffice within 3 days after receiving
the request and shall keep the request posted on the Internet website
– 18 –
- 83rd Session (2025)
for not less than 5 days. The Executive Director of the Office shall
ensure that the Internet website allows members of the public to post
comments regarding the request.
8. The Executive Director of the Office shall consider any
comments posted on the Internet website concerning any request for
a waiver of the requirements set forth in paragraph (k) of subsection
2 before making a decision regarding whether to approve the
request. If the Executive Director of the Office approves the request
for a waiver, the Executive Director of the Office must post the
approval on the Internet website of the Office within 3 days and
ensure that the Internet website allows members of the public to post
comments regarding the approval.
9. If an applicant for one or more abatements pursuant to this
section fails to execute the agreement described in paragraph (e) of
subsection 3 within 1 year after the date on which t he application
was received by the Office, the applicant shall not be approved for
an abatement pursuant to this section unless the applicant submits a
new application.
10. The records, files and communications exchanged
between the lead participant in a project and a county, city or fire
protection district for the purpose of negotiating and entering into
an agreement required pursuant to paragraph (o) of subsection 2
are confidential, not a public record and must not be disclosed to
any person who is no t a party to the negotiations, unless the lead
participant consents to the disclosure. Notwithstanding the
provisions of this subsection, a meeting of the governing body of a
city, county or fire protection district to approve an agreement
required pursuan t to paragraph (o) of subsection 2 must be
conducted in accordance with the provisions of chapter 241 of
NRS.
11. The incorporated city in which a project is located, or the
county in which a project is located if the project is not located in
an incorpo rated city, shall serve as the lead negotiator for the
purpose of negotiating and entering into any agreement required
pursuant to paragraph (o) of subsection 2. The governing body of
a county, city or fire protection district which requires an
agreement pursuant to paragraph (o) of subsection 2 but which is
not the lead negotiator pursuant to this subsection may enter into
an interlocal agreement with the lead negotiator concerning the
representation of the county, city or fire protection district , as
applicable, by the lead negotiator. An interlocal agreement entered
into pursuant to this subsection must not require a county, city or
fire protection district to compensate the lead negotiator or
– 19 –
- 83rd Session (2025)
otherwise impose any monetary obligation on the parties to the
interlocal agreement.
12. As used in this section, “local government services and
infrastructure” includes, without limitation:
(a) Fire suppression;
(b) Emergency medical services;
(c) Law enforcement;
(d) Emergency management, hazardous materials incident
response and emergency mitigation and planning;
(e) Specialized life-safety response and prevention training;
(f) Solid waste management;
(g) Roads;
(h) Stormwater management;
(i) Water and sewer; and
(j) Any other services or infrastructure agreed upon by the
lead participant of a project and the county, city or fire protection
district.
Sec. 7. NRS 360.950 is hereby amended to read as follows:
360.950 1. If the Office of Economic Development receives
an application pursuant to NRS 360.945, the Office:
(a) Shall , not later than 15 days after receiving the
application, provide notice of the application to the governing
body of each county in which the project will be located, the
governing body of any city in which the project will be located and
the governing body of any fire protection district in which the
project will be located. Not later than 15 days before any public
meeting at which the Office will take action on the application, the
governing body of each county, city and fire protection district that
received notice of the application pursuant to this paragraph may
designate a representative of the governing body, who may be a
member of the governing body or an employee of the county, city
or fire protection district, as applicable, to engage directly with the
Office on matters concerning the application and to provide
comment to the Office on the application. Notwithstanding the
provisions of subsections 5 and 7 and except as otherwise provided
in this paragraph, upon the request of a representative designated
pursuant to this paragraph, the Office shall disclose to the
representative the information contained in the application.
Before receiving any information contained in the application, th e
representative designated pursuant to this paragraph who
requested the information must sign a nondisclosure agreement
prohibiting the representative from disclosing any information
contained in the application to any person other than a person to
– 20 –
- 83rd Session (2025)
whom disclosure of the information contained in the application is
authorized pursuant to subsection 5 or 7.
(b) Except as otherwise provided in this paragraph, shall not
consider the application unless the Office has requested and
received a letter of acknowledgment of the request for an abatement
from any county, school district, fire protection district, city or
town which the Office determines may experience a direct economic
effect as a result of the abatement. If, within 30 days of sending a
request for a letter of acknowledgment from an entity from which
the Office is required to request such a letter, the Office has not
received the letter of acknowledgment, the Office may consider the
application without receiving the letter of acknowledgment. If the
governing body of the county, city or fire protection district wishes
to require the lead participant in the project to enter into an
agreement pursuant to paragraph (o) of subsection 2 of NRS
360.945, the county, city or fire protection district must state in the
letter of acknowledgment that such an agreement will be required
and that the cost of local government services and infrastructure
necessary to serve the qualified project cannot be recovered
through a special use permit or other cost -sharing mechanism
available under chapter 278 of NRS.
[(b)] (c) Shall not take any action on the application unless the
Office takes that action at a public meeting conducted for that
purpose.
[(c)] (d) Shall, at least 30 days before any public meeting
conducted for the purpose of taking any action on the application,
provide notice of the application and the date, time and location of
the public meeting at which the Office will consider the application
to:
(1) Each participant in the project;
(2) The Department;
(3) The Nevada Gaming Control Board;
(4) The governing body of the county, the board of trustees
of the school district , the governing body of the fire protection
district and the governing body of the city or town, if any, in which
the project will be located;
(5) The governing body of any other political subdivision
that the Office determines could experience a direct economic effect
as a result of the abatement; and
(6) The general public.
2. The date of the public meeting to consider an application
submitted pursuant to NRS 360.945 must be not later than 60 days
– 21 –
- 83rd Session (2025)
after the date on which the Office receives the completed
application.
3. The Office shall approve an application submitted pursuant
to NRS 360.945 if the Office finds that the project is a qualified
project. The Office shall issue a decision on the application not later
than 30 days after the conclusion of the public meeting on the
application.
4. The lead participant in a qualified project shall submit all
accountings and ot her required information to the Office and the
Department not later than 30 days after a date specified in the
decision issued by the Office. If the Office or the Department
determines that information submitted pursuant to this subsection is
incomplete, t he lead participant shall, not later than 30 days after
receiving notice that the information is incomplete, provide to the
Office or the Department, as applicable, all additional information
required by the Office or the Department.
5. Until the Office of Economic Development provides notice
of the application and the public meeting pursuant to paragraph [(c)]
(d) of subsection 1, the information contained in the application
provided to the Office of Economic Development:
(a) Is confidential proprietary information of the business;
(b) Is not a public record; and
(c) [Must] Except as otherwise provided in this paragraph,
must not be disclosed to any person who is not an officer or
employee of the Office of Economic Development unless the lead
participant consents to the disclosure. The information contained in
the application provided to the Office of Economic Development
may be disclosed to any of the following persons:
(1) A representative of the governing body of a county, city
or fire protection district who was designated pursuant to
paragraph (a) of subsection 1 and has signed a nondisclosure
agreement prohibiting the representative from disclosing any
information contained in the application to any person, except as
authorized by this subsection.
(2) An officer or employee of a county, city or fire
protection district that has designated a representative pursuant to
paragraph (a) of subsection 1 if the officer or employee has signed
a nondisclosure agreement prohibiting the of ficer or employee
from disclosing any information contained in the application,
except as authorized by this subsection.
6. After the Office provides notice of the application and the
public meeting pursuant to paragraph [(c)] (d) of subsection 1:
(a) The application is a public record; and
– 22 –
- 83rd Session (2025)
(b) Upon request by any person, the Executive Director of the
Office shall disclose the application to the person who made the
request, except for any information in the application that is
protected from disclosure pursuant to subsection 7.
7. Before the Executive Director of the Office discloses the
application to the public, the lead participant may submit a request
to the Executive Director of the Office to protect from disclosure
any information in the applicat ion which, under generally accepted
business practices, would be considered a trade secret or other
confidential proprietary information of the business. After
consulting with the business, the Executive Director of the Office
shall determine whether to pr otect the information from disclosure.
The decision of the Executive Director of the Office is final and is
not subject to judicial review. If the Executive Director of the Office
determines to protect the information from disclosure, the protected
information:
(a) Is confidential proprietary information of the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director of the Office
from any copy of the application that is disclosed to the public; and
(d) [Must] Except as otherwise provided in this paragraph,
must not be disclosed to any person who is not an officer or
employee of the Office of Economic Development unless the lead
participant consents to the disclosure. The information contained in
the application provided to the Office of Economic Development
may be disclosed to any of the following persons:
(1) A representative of the governing body of a county, city
or fire protection district who was designated pursuant to
paragraph (a) of subsection 1 and ha s signed a nondisclosure
agreement prohibiting the representative from disclosing any
information contained in the application to any person, except as
authorized by this subsection.
(2) An officer or employee of a county, city or fire
protection district that has designated a representative pursuant to
paragraph (a) of subsection 1 if the officer or employee has signed
a nondisclosure agreement prohibiting the officer or employee
from disclosing any information contained in the application,
except as authorized by this subsection.
8. The records, files and communications exchanged between
the lead participant in a project and a county, city or fire
protection district for the purpose of negotiating and entering into
a nondisclosure agreement pursuant to subsection 1, 5 or 7 are
confidential, not a public record and must not be disclosed to any
– 23 –
- 83rd Session (2025)
person who is not an officer or employee of the county, city or fire
protection district, unless the lead participant consents to the
disclosure. Notwithstanding t he provisions of this subsection, a
meeting of the governing body of a city, county or fire protection
district to approve an agreement pursuant to subsection 1, 5 or 7
must be conducted in accordance with the provisions of chapter
241 of NRS.
Sec. 8. (Deleted by amendment.)
Sec. 9. NRS 360.980 is hereby amended to read as follows:
360.980 1. For the purpose of encouraging local economic
development, the governing body of a city , [or] county or fire
protection district in which a qualified project i s located may grant
to any participant in a qualified project an abatement of all or any
percentage of the amount of any permitting fee or licensing fee
which the local government is authorized to impose or charge
pursuant to chapter 244 , [or] 268 or 474 of NRS.
2. Before granting any abatement pursuant to subsection 1, the
governing body of the city or county must provide by ordinance and
a fire protection district must provide by regulation for a pilot
project for granting abatements to participants in a qualified project.
3. A governing body of a city , [or] county or fire protection
district that grants an abatement pursuant to subsection 1 shall, on or
before October 1 of each year in which such an abatement is
granted, prepare and submit to the G overnor and to the Director of
the Legislative Counsel Bureau for transmittal to the Legislature an
annual report which includes, for the immediately preceding fiscal
year:
(a) The number of qualified projects located within the
jurisdiction of the govern ing body for which a certificate of
eligibility for transferable tax credits was approved;
(b) If applicable, the number and dollar amount of the
abatements granted by the governing body pursuant to subsection 1;
and
(c) The number of persons within the jurisdiction of the
governing body that were employed by each participant in a
qualified project and the amount of wages paid to those persons.
Sec. 10. NRS 239.010 is hereby amended to read as follows:
239.010 1. Except as otherwise provided in this section and
NRS 1.4683, 1.4687, 1A.110, 3.2203, 41.0397, 41.071, 49.095,
49.293, 62D.420, 62D.440, 62E.516, 62E.620, 62H.025, 62H.030,
62H.170, 62H.220, 62H.320, 75A.100, 75A.150, 76.160, 78.152,
80.113, 81.850, 82.183, 86.246, 86.54615, 87.515, 87.5413,
87A.200, 87A.580, 87A.640, 88.3355, 88.5927, 88.6067, 88A.345,
– 24 –
- 83rd Session (2025)
88A.7345, 89.045, 89.251, 90.730, 91.160, 116.757, 116A.270,
116B.880, 118B.026, 119.260, 119.265, 119.267, 119.280,
119A.280, 119A.653, 119A.677, 119B.370, 119B.382, 120A.640,
120A.690, 125.130, 125B.140, 126.141, 126.161, 126.163, 126.730,
127.007, 127.057, 127.130, 127.140, 127.2817, 128.090, 130.312,
130.712, 136.050, 159.044, 159A.044, 164.041, 172.075, 172.245,
176.01334, 176.01385, 176.015, 176.0625, 176.09129, 176.156,
176A.630, 178.39801 , 178.4715, 178.5691, 178.5717, 179.495,
179A.070, 179A.165, 179D.160, 180.600, 200.3771, 200.3772,
200.5095, 200.604, 202.3662, 205.4651, 209.392, 209.3923,
209.3925, 209.419, 209.429, 209.521, 211A.140, 213.010, 213.040,
213.095, 213.131, 217.105, 217.11 0, 217.464, 217.475, 218A.350,
218E.625, 218F.150, 218G.130, 218G.240, 218G.350, 218G.615,
224.240, 226.462, 226.796, 228.270, 228.450, 228.495, 228.570,
231.069, 231.1285, 231.1473, 232.1369, 233.190, 237.300,
239.0105, 239.0113, 239.014, 239B.026, 239B.0 30, 239B.040,
239B.050, 239C.140, 239C.210, 239C.230, 239C.250, 239C.270,
239C.420, 240.007, 241.020, 241.030, 241.039, 242.105, 244.264,
244.335, 247.540, 247.545, 247.550, 247.560, 250.087, 250.130,
250.140, 250.145, 250.150, 268.095, 268.0978, 268.490, 268.910,
269.174, 271A.105, 281.195, 281.805, 281A.350, 281A.680,
281A.685, 281A.750, 281A.755, 281A.780, 284.4068, 284.4086,
286.110, 286.118, 287.0438, 289.025, 289.080, 289.387, 289.830,
293.4855, 293.5002, 293.503, 293.504, 293.558, 293.5757, 293.870,
293.906, 293.908, 293.909, 293.910, 293B.135, 293D.510, 331.110,
332.061, 332.351, 333.333, 333.335, 338.070, 338.1379, 338.1593,
338.1725, 338.1727, 348.420, 349.597, 349.775, 353.205,
353A.049, 353A.085, 353A.100, 353C.240, 353D.250, 360.240,
360.247, 36 0.255, 360.755, 360.889, 360.890, 360.945, 360.950,
361.044, 361.2242, 361.610, 365.138, 366.160, 368A.180, 370.257,
370.327, 372A.080, 378.290, 378.300, 379.0075, 379.008,
379.1495, 385A.830, 385B.100, 387.626, 387.631, 388.1455,
388.259, 388.501, 388.503, 388.513, 388.750, 388A.247, 388A.249,
391.033, 391.035, 391.0365, 391.120, 391.925, 392.029, 392.147,
392.264, 392.271, 392.315, 392.317, 392.325, 392.327, 392.335,
392.850, 393.045, 394.167, 394.16975, 394.1698, 394.447, 394.460,
394.465, 396.1415, 396.1425, 396.143, 396.159, 396.3295, 396.405,
396.525, 396.535, 396.9685, 398A.115, 408.3885, 408.3886,
408.3888, 408.5484, 412.153, 414.280, 416.070, 422.2749, 422.305,
422A.342, 422A.350, 425.400, 427A.1236, 427A.872, 427A.940,
432.028, 432.205, 432B .175, 432B.280, 432B.290, 432B.4018,
432B.407, 432B.430, 432B.560, 432B.5902, 432C.140, 432C.150,
433.534, 433A.360, 439.4941, 439.4988, 439.5282, 439.840,
– 25 –
- 83rd Session (2025)
439.914, 439A.116, 439A.124, 439B.420, 439B.754, 439B.760,
439B.845, 440.170, 441A.195, 441A.220, 44 1A.230, 442.330,
442.395, 442.735, 442.774, 445A.665, 445B.570, 445B.7773,
449.209, 449.245, 449.4315, 449A.112, 450.140, 450B.188,
450B.805, 453.164, 453.720, 458.055, 458.280, 459.050, 459.3866,
459.555, 459.7056, 459.846, 463.120, 463.15993, 463.240,
463.3403, 463.3407, 463.790, 467.1005, 480.535, 480.545, 480.935,
480.940, 481.063, 481.091, 481.093, 482.170, 482.368, 482.5536,
483.340, 483.363, 483.575, 483.659, 483.800, 484A.469, 484B.830,
484B.833, 484E.070, 485.316, 501.344, 503.452, 522.040,
534A.031, 561.285, 571.160, 584.655, 587.877, 598.0964, 598.098,
598A.110, 598A.420, 599B.090, 603.070, 603A.210, 604A.303,
604A.710, 604D.500, 604D.600, 612.265, 616B.012, 616B.015,
616B.315, 616B.350, 618.341, 618.425, 622.238, 622.310, 623.131,
623A.137, 624.110, 624.265, 624.327, 625.425, 625A.185, 628.418,
628B.230, 628B.760, 629.043, 629.047, 629.069, 630.133,
630.2671, 630.2672, 630.2673, 630.2687, 630.30665, 630.336,
630A.327, 630A.555, 631.332, 631.368, 632.121, 632.125,
632.3415, 632.3423, 632.405, 633.283, 633.301, 633.427, 633.4715,
633.4716, 633.4717, 633.524, 634.055, 634.1303, 634.214,
634A.169, 634A.185, 634B.730, 635.111, 635.158, 636.262,
636.342, 637.085, 637.145, 637B.192, 637B.288, 638.087, 638.089,
639.183, 639.2485, 639.570, 640.075, 640.152, 640A.185,
640A.220, 640B.405, 640B.730, 640C.580, 640C.600, 640C.620,
640C.745, 640C.760, 640D.135, 640D.190, 640E.225, 640E.340,
641.090, 641.221, 641.2215, 641A.191, 641A.217, 641A.262,
641B.170, 641B.281, 641B.282, 641C.455, 641C.760, 641D.260,
641D.320, 642.524, 643.189, 644A.870, 645.180, 645.625,
645A.050, 645A.082, 645B.060, 645B.092, 645C.220, 645C.225,
645D.130, 645D.135, 645G.510, 645H.320, 645H.330, 647.0945,
647.0947, 648.033, 648.197, 649.065, 649.067, 652.126, 652.228,
653.900, 654.110, 656.1 05, 657A.510, 661.115, 665.130, 665.133,
669.275, 669.285, 669A.310, 670B.680, 671.365, 671.415, 673.450,
673.480, 675.380, 676A.340, 676A.370, 677.243, 678A.470,
678C.710, 678C.800, 679B.122, 679B.124, 679B.152, 679B.159,
679B.190, 679B.285, 679B.690, 680 A.270, 681A.440, 681B.260,
681B.410, 681B.540, 683A.0873, 685A.077, 686A.289, 686B.170,
686C.306, 687A.060, 687A.115, 687B.404, 687C.010, 688C.230,
688C.480, 688C.490, 689A.696, 692A.117, 692C.190, 692C.3507,
692C.3536, 692C.3538, 692C.354, 692C.420, 693A.480, 693A.615,
696B.550, 696C.120, 703.196, 704B.325, 706.1725, 706A.230,
710.159, 711.600, sections 35, 38 and 41 of chapter 478, Statutes of
Nevada 2011 and section 2 of chapter 391, Statutes of Nevada 2013
– 26 –
- 83rd Session (2025)
and unless otherwise declared by law to be conf idential, all public
books and public records of a governmental entity must be open at
all times during office hours to inspection by any person, and may
be fully copied or an abstract or memorandum may be prepared
from those public books and public record s. Any such copies,
abstracts or memoranda may be used to supply the general public
with copies, abstracts or memoranda of the records or may be used
in any other way to the advantage of the governmental entity or of
the general public. This section does not supersede or in any manner
affect the federal laws governing copyrights or enlarge, diminish or
affect in any other manner the rights of a person in any written book
or record which is copyrighted pursuant to federal law.
2. A governmental entity may not reject a book or record
which is copyrighted solely because it is copyrighted.
3. A governmental entity that has legal custody or control of a
public book or record shall not deny a request made pursuant to
subsection 1 to inspect or copy or receive a copy of a public book or
record on the basis that the requested public book or record contains
information that is confidential if the governmental entity can
redact, delete, conceal or separate, including, without limitation,
electronically, the confide ntial information from the information
included in the public book or record that is not otherwise
confidential.
4. If requested, a governmental entity shall provide a copy of a
public record in an electronic format by means of an electronic
medium. Nothing in this subsection requires a governmental entity
to provide a copy of a public record in an electronic format or by
means of an electronic medium if:
(a) The public record:
(1) Was not created or prepared in an electronic format; and
(2) Is not available in an electronic format; or
(b) Providing the public record in an electronic format or by
means of an electronic medium would:
(1) Give access to proprietary software; or
(2) Require the production of information that is confidential
and that cannot be redacted, deleted, concealed or separated from
information that is not otherwise confidential.
5. An officer, employee or agent of a governmental entity who
has legal custody or control of a public record:
(a) Shall not refuse to provide a copy of that public record in the
medium that is requested because the officer, employee or agent has
already prepared or would prefer to provide the copy in a different
medium.
– 27 –
- 83rd Session (2025)
(b) Except as otherwise provided in NRS 239.030, shall, upon
request, prepare the copy of the public record and shall not require
the person who has requested the copy to prepare the copy himself
or herself.
Sec. 11. NRS 271B.110 is hereby amended to read as follows:
271B.110 [The] In addition to any agreement required
pursuant to NRS 360.889 or 360.945, the governing body of a
municipality may enter into an agreement with one or more of the
owners of any interest in property within a district, pursuant to
which that owner would agree to make payments to the municipality
or to another local government that provides services in the district,
or to both, to defray, in whole or in part, the cost of local
governmental services during the term of the use of any money
pledged pursuant to NRS 271B.070. Such an agreement must
specify the amount to be paid by the owner of the property interest,
which may be stated as a specified amount per year or as an amount
based upon any formula upon which the municipality and owner
agree.
Sec. 12. The provisions of subsection 1 of NRS 218D.380 do
not apply to any provision of this act which adds or revises a
requirement to submit a report to the Legislature.
Sec. 13. 1. The amendatory provisions of sections 2 and 3 of
this act apply only to an application submitted to the Office of
Economic Deve lopment pursuant to NRS 360.889 on or after
October 1, 2025.
2. The amendatory provisions of sections 6 and 7 of this act
apply only to an application submitted to the Office of Economic
Development pursuant to NRS 360.945 on or after October 1, 2025.
Sec. 14. 1. This section and sections 1, 10, 12 and 13 of this
act become effective on October 1, 2025.
2. Sections 2 to 5, inclusive, of this act become effective on
October 1, 2025, and expire by limitation on June 30, 2032.
3. Sections 6 to 9, inc lusive, and 11 of this act become
effective on October 1, 2025, and expire by limitation on June 30,
2036.
20 ~~~~~ 25