AB 219 Nevada Assembly · 2025 Regular Session

Revises provisions relating to the use of the proceeds of the tax on live entertainment. (BDR 32-652)

AB 219 changes how Nevada distributes revenue from its 9% live entertainment tax. Instead of allocating a fixed $150,000 annually to the Nevada Arts Council, the bill requires 1% of all tax revenue (including interest and penalties) collected in the previous fiscal year to be deposited into the Arts Council’s fund. Any remaining tax revenue after this 1% allocation must go to the State General Fund. This directly affects the Nevada Arts Council (which will receive more funding based on actual tax collections) and the State General Fund (which will receive the balance). The change takes effect July 1, 2025.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Jun 3, 2025

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What changed between versions

As Introduced → Reprint 1 · 4 edits

MODERATE

This bill was amended to require the Nevada Arts Council to use at least 90 percent of live entertainment tax funds to make grants to artists and local arts agencies, rather than treating the funds as a general continuing appropriation. The amendment also added a legislative intent statement preventing these funds from replacing other funding sources and defined what constitutes a 'local arts agency.' These changes ensure more direct support for Nevada's arts community.

Scope change

The bill's scope expanded to include specific grant-making requirements for the Nevada Arts Council and a definition of eligible recipients.

REQUIREMENT

Added requirement that at least 90 percent of live entertainment tax funds credited to the Nevada Arts Council must be used to make grants to artists and local arts agencies.

Added legislative intent statement that these funds cannot be used to replace or supplant funding from other sources, including legislative appropriations.

DEFINITION

Added definition of 'local arts agency' as a public or private nonprofit organization whose primary purpose is making arts and culture more accessible to the public.

FISCAL

Modified the description of how funds are appropriated, changing from a general continuing appropriation to a specific grant-making requirement.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 22, 2025

Lower · Passed

From printer. To engrossment. Engrossed. First reprint. To committee.

lower

Apr 17, 2025

Lower · Passed

From committee: Amend, and do pass as amended.

lower

Feb 6, 2025

Lower · Passed

From printer. To committee.

lower

Feb 3, 2025

Committee

Prefiled. Referred to Committee on Revenue.

lower

2 primary · 5 co-sponsors