AB 277 Nevada Assembly · 2025 Regular Session

Revises provisions relating to the confidentiality of information relating to the tax on the net proceeds of minerals in this State. (BDR 32-616)

AB 277 revises Nevada law to allow the Department of Taxation to disclose confidential information related to the tax on mineral extraction. Specifically, it removes confidentiality protections for records used to calculate the gross yield and net proceeds of minerals extracted in the state. This affects mineral extraction companies, as their filed reports and financial data may now be disclosed under the new rules. The bill authorizes the Department to share this information without violating existing confidentiality requirements.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Assembly Passage
May 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Feb 24, 2025 Signed May 30, 2025
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced As Enrolled · 3 edits · May 30, 2025
MINOR
This bill amends Nevada's tax confidentiality laws to allow the Department of Taxation to share certain confidential records related to mineral extraction taxes with state officials, auditors, and other agencies. Previously, these records were strictly confidential with limited exceptions; the amendment adds specific categories of recipients who can now access this information in confidence, including the Governor, Budget Division, auditors, Attorney General, and state workers' compensation and gaming agencies.
Scope change
The bill expands who can access confidential Department of Taxation records related to mineral extraction taxes, adding new categories of state and federal agencies that may receive this information for specific purposes like revenue projection, audits, legal actions, and regulatory investigations.
ELIGIBILITY

Added five new categories of entities that may receive confidential tax records in confidence: the Governor, Budget Division for revenue projections, authorized auditors, the Attorney General for taxpayer-related legal actions, and state agencies handling workers' compensation, unemployment, public assistance, taxation, labor, or gaming.

REQUIREMENT

Modified the confidentiality exceptions under NRS 360.255 to include additional authorized recipients while maintaining existing protections against unauthorized disclosure.

TECHNICAL

Changed bill formatting from 'As Introduced' to 'As Enrolled' version with updated legislative session information and removed draft markings.

Floor votes · Senate May 23, 2025 · Assembly Apr 22, 2025

How they voted

200
Passed
Total votes 20
May 23, 2025
D Democratic12
12 Yea
100% Yea
R Republican8
8 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
23
Key actions
7
Committee
3
May 30, 2025
Signed into law
Approved by the Governor. Chapter 132.
executive
May 26, 2025
Lower · Passed
In Assembly. To enrollment.
lower
May 23, 2025
Upper · Passed
Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.
upper
May 16, 2025
Upper · Passed
From committee: Do pass.
upper
Apr 22, 2025
Lower · Passed
Read third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate.
lower
Mar 31, 2025
Lower · Passed
From committee: Do pass.
lower
Feb 25, 2025
Lower · Passed
From printer. To committee.
lower
2 primary · 0 co-sponsors

Sponsors