2025 Regular SessionNevada Legislature

AB276: Revises provisions governing the commerce tax. (BDR 32-192)

Legislative Summary

AN ACT relating to taxation; increasing and providing for the adjustment of the gross revenue threshold above which the gross revenue of a business entity is subject to the commerce tax; prohibiting the payment of interest on an overpayment of commerce tax resulting from the use of a gross revenue threshold other than the adjusted threshold calculated and published by the Department of Taxation; and providing other matters properly relating thereto.

Demographic Impact

Overall analysis of equity impact

60% Bias
Medium ConfidenceView detailed demographic breakdown ↓

Unlock Full Demographic Insights

Go beyond the overall score.

Gain a deeper understanding of this bill's potential impact across diverse communities, including detailed breakdowns by category and subgroup. Access to this granular analysis helps ensure equitable outcomes.

Enable full analysis features for your organization.

Contact Sales to Learn More

Or email us directly at sales@legiequity.us.

Bill History

2/24/2025
Read first time. Referred to Committee on Revenue. To printer.
Assembly
2/25/2025
From printer. To committee.
Assembly
3/10/2025
Notice of eligibility for exemption.
Assembly
4/21/2025
From committee: Amend, and do pass as amended.
Assembly
4/21/2025
Placed on Second Reading File.
Assembly
4/21/2025
Read second time. Amended. (Amend. No. 469.)
Assembly
4/21/2025
Taken from General File.
Assembly
4/21/2025
Rereferred to Committee on Ways and Means. Exemption effective.
Assembly
4/21/2025
To printer.
Assembly
4/24/2025
From printer. To engrossment. Engrossed. First reprint.
Assembly
4/24/2025
To committee.
Assembly

Amendments

Assembly Amendment 469

Assembly Amendment 469

Adopted

Status Information

Current Status
Introduced(2/24/2025)
Chamber
Assembly
Committee
Ways and Means(Assembly)

Sponsors

Republican: 2

Co-Sponsors (1)

Documents

Introduced
Bill Text1/1/1970361.7 KB
Amended
Bill Text1/1/1970368.6 KB