Enacts provisions relating to the use of artificial intelligence by the Department of Taxation. (BDR 32-420)

AB 537 requires Nevada's Department of Taxation to inform taxpayers when they are interacting with artificial intelligence during tax administration, collection, or disciplinary actions. It clarifies that all records generated by AI used by the department - such as tax filings or communications - are protected as confidential and privileged, same as human-created records. This directly affects taxpayers engaging with the department about taxes, fees, or disciplinary matters. The law ensures transparency about AI use while maintaining the confidentiality of all tax-related information, whether created by humans or AI.