Revises provisions relating to taxation. (BDR 32-703)

SB 259 revises Nevada's tax law to change how funds from a county-imposed 0.25% sales tax must be spent. It restricts the use of these funds to only programs reducing homelessness and building/maintaining public transit systems, effective October 1, 2025. The bill prohibits counties from using this tax revenue for early childhood education, adult education, truancy programs, affordable housing projects, teacher recruitment incentives, or hospitality workforce training. This directly affects counties and school districts that previously used these tax proceeds for the banned programs. The change applies to all tax revenue collected on or after the effective date.