2025 Regular Session • Nevada Legislature
AB457: Requires the Joint Interim Standing Committee on Revenue to conduct a study concerning the application of the commerce tax to certain entities. (BDR 32-167)
Legislative Summary
AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax; and providing other matters properly relating thereto.
Demographic Impact
Overall analysis of equity impact
Neutral
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Bill History
3/17/2025
Read first time. Referred to Committee on Revenue. To printer.
Assembly
3/19/2025
From printer. To committee.
Assembly
3/27/2025
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. 471.)
Assembly
4/21/2025
To printer.
Assembly
4/22/2025
From printer. To engrossment. Engrossed. First reprint.
Assembly
4/22/2025
Read third time. Passed, as amended. Title approved, as amended. (Yeas: 27, Nays: 15.) To Senate.
Assembly
4/23/2025
In Senate.
Senate
4/23/2025
Read first time. Referred to Committee on Revenue and Economic Development. To committee.
Senate
Amendments
Assembly Amendment 471
Assembly Amendment 471
Adopted
Roll Call Votes
Assembly Final Passage
4/22/2025
27
Yea
15
Nay
0
Not Voting
0
Absent
Result: PASSED
Status Information
Current Status
Engrossed(4/23/2025)
Chamber
Senate
Committee
Revenue and Economic Development(Senate)
Sponsors
Democrat: 1
Primary Sponsor
Venicia Considine
Democrat