AB 135 expands tax exemptions for Nevada veterans' surviving spouses by allowing them to claim the veteran's property tax exemption (currently $2,000 adjusted annually) instead of the separate surviving spouse exemption. It directly affects Nevada residents who are surviving spouses of veterans meeting specific service criteria (e.g., 90+ days active duty during certain historical periods). The bill prevents double benefits by ensuring surviving spouses who claim the veteran's exemption cannot also claim the separate surviving spouse exemption, and similarly applies to vehicle tax exemptions. These changes streamline existing rules under Nevada Revised Statutes 361.090 and 371.103 to align property and vehicle tax benefits for qualifying veterans and their surviving spouses.
AB 353 appropriates $2.4 million from the State General Fund to the University of Nevada, Reno (UNR) to provide tablet computers to low-income students. It directly affects UNR students enrolled during 2025-2027 who qualify for federal Pell Grants (based on income criteria adjusted for inflation). The bill requires UNR to distribute tablets, track usage, evaluate academic impact, and submit detailed reports to legislators by 2027. Any unspent funds must revert to the state by September 2027, with all spending completed by June 2027.
AB 453 imposes a new tax on digital products (such as software, e-books, and streaming services) sold to Nevada residents, requiring online retailers and platforms with over $100,000 in Nevada sales or 200+ transactions to collect and remit the tax at the local sales rate. It lowers Nevada’s commerce tax threshold from $4 million to $3.5 million in annual revenue, expanding the number of businesses subject to this tax. The bill also removes an exemption for professional sports events, meaning venues hosting such games must now pay Nevada’s live entertainment tax. These changes directly affect digital sellers, larger Nevada-based businesses, and sports venues.
AB 276 revises Nevada's commerce tax by replacing the fixed $4 million annual revenue threshold with an inflation-adjusted threshold. For 2025, the threshold starts at $4 million plus an adjustment based on the previous three years' Consumer Price Index (CPI) for the West Region. Each subsequent year, the threshold increases if CPI rises or stays the same if CPI falls. This change directly affects businesses with Nevada gross revenue exceeding the new threshold, excluding revenue below the threshold from the commerce tax calculation. The bill updates tax filing requirements to apply only to businesses surpassing this adjusted threshold.
AB 167 changes rules for juvenile detention facilities by reducing the time limit for "corrective room restriction" (a form of time-out) from 24 to 15 hours before certain protections activate. It limits consecutive restrictions to 24 hours (down from 72 hours), requires safety checks every 10 minutes, and mandates a review within 15 hours for any child in restriction. The bill also allows children subjected to restriction more than seven times in a month to petition facility administrators for a fairness review, with a prohibition on retaliation for filing such requests. These changes directly affect children detained in state, local, or regional juvenile facilities, aiming to limit prolonged isolation and increase accountability.
AB 133 requires counties to set aside 5% of excess proceeds from property sales due to unpaid taxes into a dedicated fund for technology upgrades in county treasurer offices. It revises deadlines for tax notices (changing from "5 p.m." to "close of business") and modifies procedures for property reconveyance, sale notices, and handling of unclaimed funds. The bill also updates fee limits for claim assistance, capping at 10% regardless of whether the property was a primary residence, and replaces hearing requirements with interpleader actions for disputed claims. These changes directly affect county treasurers, taxpayers facing delinquent taxes, and claimants seeking unclaimed property sale proceeds.
AB 128 creates the Office of Public Records Ombudsman within Nevada's Executive Department, appointed by the Governor with public records law expertise. It establishes a formal process for individuals to file complaints if government agencies deny, delay, or charge excessive fees for public records requests. The Ombudsman must first offer mediation between requesters and agencies, and if unresolved, investigate complaints within 90 days to issue binding decisions requiring document access, correcting delays, or waiving fees. This replaces or supplements existing court-based appeals under Nevada Revised Statute 239.011, directly affecting state agencies and the public seeking government records.
AB 148 changes Nevada's mail ballot distribution deadlines for in-state voters, shifting the requirement from "20 days before" to "between the fifth and fourth Mondays before" the election. County clerks can now allow voters to request mail ballots earlier than this window, while still requiring sample ballots to be sent to all registered voters before the mail ballot deadline. The bill affects all active registered voters in Nevada, including those voting in-person or by mail, and ensures sample ballots include all election details like candidate information and ballot measures. These changes align mail ballot timing with new scheduling requirements while maintaining existing voter access rules.
SB 508 allocates $122,083 and $21,155,823 from the State General Fund to cover costs for implementing specific union leave and collective bargaining agreements. It directly affects state employees represented by two bargaining units under NRS 288.515, covering union leave and other agreement provisions. The bill mandates all funds must be spent by June 30, 2027, with any unused balance reverting to the State General Fund by September 17, 2027. This is a funding measure with no policy changes beyond allocating resources for existing agreements.
SB 412 changes Nevada’s tax on bank branches by shifting the timing of an existing $1,750 annual tax per excess branch office. Instead of applying quarterly (on the first day of each quarter), the tax now applies to branches maintained on July 1 each year, with payments due by July 31. This affects Nevada-chartered banks, out-of-state banks, and foreign banks licensed in Nevada (excluding credit unions and certain federal institutions). The bill updates deadlines and clarifies definitions of "bank" and "branch office," including locations like drive-ins or online service points. It will take effect on July 1, 2027, if passed.
SB 63 strengthens protections for children's online data by requiring online services targeting children in this state to obtain verifiable parental consent before collecting personal information or precise geolocation data. It prohibits controllers (service providers) from using children's data for targeted advertising, selling it, or profiling them, and mandates data protection assessments for child-focused services. The law also requires strict handling of de-identified data to prevent re-identification and treats violations as deceptive trade practices, with enforcement solely by the Attorney General. It directly affects any online platform offering services, products, or features directed at children under 13 within the state.
AB 227 revises Nevada's adoption laws to separate procedures for children in foster care (handled by child welfare agencies) from general adoption processes. It establishes new registries for adoption information and updates rules for postadoptive contact agreements, placement of children for adoption, and confirmatory adoptions (where parentage is legally confirmed). The bill also adds procedures for "readoptions" of internationally adopted children and moves interstate adoption compacts to new sections of Nevada law. These changes primarily affect child welfare agencies, adoption service providers, and families pursuing adoptions of both minors and adults.
