Nevada 2019 Regular Session Status: Enacted

SB 298 — Revises provisions relating to partial tax abatements for certain renewable energy facilities. (BDR 58-908)

Last action — Chapter 214.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 18, 2019. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

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  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Summary

AN ACT relating to renewable energy facilities; requiring the recipients of certain partial tax abatements to create and retain certain records and submit an annual payroll report to the Office of Energy and the board of county commissioners of the county in which the facility receiving a partial tax abatement is located; providing that the wage used to determine eligibility for certain partial tax abatements does not include certain fringe benefits; authorizing the Director of the Office to charge and collect from an applicant for a certain partial abatement a fee in an amount established by regulation; requiring the proceeds of the fee to be used for specific activities set forth in a regulation adopted by the Director; and providing other matters properly relating thereto.

Bill Text

What changed in the latest version

290 added · 292 removed

290 line(s) added, 292 removed.

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REQUIRES TWO-THIRDS MAJORITY VOTE (§ 5) (Reprinted with amendments adopted on May 21, 2019) SECOND REPRINT S.B.
Senate Bill No.
298 SENATE BILL NO .
298–Senator Brooks CHAPTER..........
298–SENATOR BROOKS M ARCH 18, 2019 ____________ Referred to Committee on Growth and Infrastructure SUMMARY—Revises provisions relating to partial tax abatements for certain renewable energy facilities.
(BDR 58-908) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
LegExisting law authorizes certain renewable energy facilities to apply for a partial abatement of certain taxes.
Legislative Counsel’s Digest:
(NRS 701A.300-701A.390) For a renewable energy facility to be eligible for such a partial tax abatement, a certain number of full-time employees must be employed on the construction of the facility, including a certain percentage of employees who are Nevada residents, and the wages paid to must represent a certain percentage of the average statewide hourly wage, ascility established by the Employment Security Division of the Department of Employment, Training and Rehabilitation.
abatement of certain taxes.
(NRS 701A.300-701A.390) For a renewable energyor a partial facility to be eligible for such a partial tax abatement, a certain number of full-time employees must be employed on the construction of the facility, including a certain percentage of employees who are Nevada residents, and the wages paid to employees of the facility or employees working on the construction of the facility must represent a certain percentage of the average statewide hourly wage, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation.
- *SB298_R2* – 2 – the Office of Energy and the board of county commissioners of the county in whichit to the facility receiving a partial tax abatement is located, on an annual basis, a certified payroll report containing certain information.
the Office of Energy and the board of county commissioners of the county in whichmit to the facility receiving a partial tax abatement is located, on an annual basis, a certified payroll report containing certain information.
For the purpose of determining the wage that must be paid to employees of a facility and employees working on the construction of a facility in order for a facility to be eligible for a partial tax abatement, existing law defines “wage” as employee, including pension and health benefits.
For the purpose of determining the wage that must be paid to employees of a facility and employees working on the construction of a facility in order for a facility to be eligible for a partial tax abatement, existing law defines “wage” as including the cost of certain bona fide fringe benefits which are provided to an employee, including pension and health benefits.
Existing law authorizes the Director of the Office of Energy to charge and of certain taxes that does not exceed the cost to the Director for processing andent approving such applications.
collect a fee from each applicant who submits an application for a partial abatement of certain taxes that does not exceed the cost to the Director for processing and approving such applications.
Under section 5, the Office is required to use the proceeds of the fee for activities of the Office that support and expand renewable energy development in this State and that are set forth in a regulation adopted by the Director.
Under section 5, the Office is required to use the proceeds of the fee for activities of the Office that support and expand renewable 80th Session (2019) – 2 – energy development in this State and that are set forth in a regulation adopted by the Director.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
A recipient of a partial abatement of taxes pursuant to this section and NRS 701A.300 to 701A.390, inclusive, and section 3 of this act shall keep or cause to be kept the records required to be kept by a contractor engaged on a public work pursuant to subsection 5 of NRS 338.070 for each employee who performed work on the construction of the facility, including, without limitation, the employee of any contractor or subcontractor who performed work on the facility, and for each employee of the facility.
A recipient of a partial abatement of taxes pursuant section 3 of this act shall keep or cause to be kept the records required to be kept by a contractor engaged on a public work pursuant to subsection 5 of NRS 338.070 for each employee who performed work on the construction of the facility, including, without limitation, the employee of any contractor or subcontractor who performed work on the facility, and for each employee of the facility.
- *SB298_R2* – 3 – Sec.
Sec.
(1) State that the facility will, after the date on which the abatement becomes effective, continue in operation in this State for a period specified by the Director, which must be at least 10 years, and will continue to meet the eligibility requirements for the abatement;
(1) State that the facility will, after the date on which the abatement becomes effective, continue in operation in this State for a period specified by the Director, which must be at least 10 years, 80th Session (2019) – 3 – and will continue to meet the eligibility requirements for the abatement;
(c) No funding is or will be provided by any governmental entity in this State for the acquisition, design or construction of the facility or for the acquisition of any land therefor, except any private act(d) Except as otherwise provided in paragraph (e), if the facility will be located in a county whose population is 100,000 or more or a following requirements:s 60,000 or more, the facility meets the (1) There will be 75 or more full-time employees working on the construction of the facility during the second quarter of construction, including, unless waived by the Director for good cause, at least 50 percent who are residents of Nevada;
(c) No funding is or will be provided by any governmental entity in this State for the acquisition, design or construction of the facility or for the acquisition of any land therefor, except any private activity bonds as defined in 26 U.S.C.
§ 141.
(d) Except as otherwise provided in paragraph (e), if the facility will be located in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the facility meets the following requirements:
(1) There will be 75 or more full-time employees working on the construction of the facility during the second quarter of construction, including, unless waived by the Director for good cause, at least 50 percent who are residents of Nevada;
and (4) Except as otherwise provided in subsection 6, the average hourly wage of the employees working on the construction of the - *SB298_R2* – 4 – facility will be at least 175 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
and (4) Except as otherwise provided in subsection 6, the average hourly wage of the employees working on the construction of the facility will be at least 175 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
and (II) The cost of the benefits provided to the employees working on the construction of the facility will meet the minimum requirements for benefits established by the Director by regulation pursuant to NRS 701A.390.
and 80th Session (2019) – 4 – (II) The cost of the benefits provided to the employees working on the construction of the facility will meet the minimum requirements for benefits established by the Director by regulation pursuant to NRS 701A.390.
(1) There will be 50 or more full-time employees working on the construction of the facility during the second quarter of cause, at least 50 percent who are residents of Nevada;for good (2) Establishing the facility will require the facility to make a assets that will be retained at the location of the facility until at least the date which is 5 years after the date on which the abatement becomes effective;
(1) There will be 50 or more full-time employees working on the construction of the facility during the second quarter of construction, including, unless waived by the Director for good cause, at least 50 percent who are residents of Nevada;
(2) Establishing the facility will require the facility to make a capital investment of at least $3,000,000 in this State in capital assets that will be retained at the location of the facility until at least the date which is 5 years after the date on which the abatement becomes effective;
(I) The employees working on the construction of the facility must be provided a health insurance plan that is provided by - *SB298_R2* – 5 – a third-party administrator and includes health insurance coverage for dependents of the employees;
(I) The employees working on the construction of the facility must be provided a health insurance plan that is provided by a third-party administrator and includes health insurance coverage for dependents of the employees;
(f) The financial benefits that will result to this State from the employment by the facility of the residents of this State and from capital investments by the facility in this State will exceed the loss of tax revenue that will result from the abatement.
80th Session (2019) – 5 – (f) The financial benefits that will result to this State from the employment by the facility of the residents of this State and from capital investments by the facility in this State will exceed the loss of tax revenue that will result from the abatement.
The board of county commissioners of a county must provide notice to the Director that the board intends to consider an application and, if such notice is given, must approve or deny the application not later than 30 days after the board receives a copy of the(a) Shall, in considering an application pursuant to this subsection, make a recommendation to the Director regarding the app(b) May, in considering an application pursuant to this subsection, deny an application only if the board of county commissioners determines, based on relevant information, that:
The board of county commissioners of a county must provide notice to the Director that the board intends to consider an application and, if such notice is given, must approve or deny the application not later than 30 days after the board receives a copy of the application.
The board of county commissioners:
(a) Shall, in considering an application pursuant to this subsection, make a recommendation to the Director regarding the application;
(b) May, in considering an application pursuant to this subsection, deny an application only if the board of county commissioners determines, based on relevant information, that:
and - *SB298_R2* – 6 – (d) May, without regard to whether the board has provided notice to the Director of its intent to consider the application, make a recommendation to the Director regarding the application.
and (d) May, without regard to whether the board has provided notice to the Director of its intent to consider the application, make a recommendation to the Director regarding the application.
If the board of county commissioners does not approve or deny the application within 30 days after the board receives from the Director a copy of the application, the application shall be deemed approved.
80th Session (2019) – 6 – If the board of county commissioners does not approve or deny the application within 30 days after the board receives from the Director a copy of the application, the application shall be deemed approved.
subsection 1 and subparagraph (4) of paragraph (e) of subsection 1 concerning the average hourly wage of the employees working on apprentice as that term is defined in NRS 610.010.
6.
wages of an 7.
The provisions of subparagraph (4) of paragraph (d) of subsection 1 and subparagraph (4) of paragraph (e) of subsection 1 concerning the average hourly wage of the employees working on the construction of a facility do not apply to the wages of an apprentice as that term is defined in NRS 610.010.
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7.
[if the facility is going to use benefits paid to employees as a basis to qualify for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive;] (b) Prescribing such requirements for an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive, and sections 2 and 3 of this act as will ensure that all information and other documentation necessary for the Director, in consultation with - *SB298_R2* – 7 – the Office of Economic Development, to make an appropriate determination is filed with the Director;
[if the facility is going to use benefits paid to employees as a basis to qualify for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive;] (b) Prescribing such requirements for an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive, and sections 2 and 3 of this act as will ensure that all information and other documentation necessary for the Director, in consultation with 80th Session (2019) – 7 – the Office of Economic Development, to make an appropriate determination is filed with the Director;
H - *SB298_R2*
~~~~~ 19 80th Session (2019)
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Amendments

2 amendments

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Action History

  1. Chapter 214.

  2. Approved by the Governor.

  3. Enrolled and delivered to Governor.

  4. In Senate. Assembly Amendment No. 794 concurred in. To enrollment.

  5. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 35, Nays: 5, Excused: 1, Vacant: 1.) To Senate.

  6. From printer. To reengrossment. Reengrossed. Second reprint. Taken from General File. Placed on General File for next legislative day.

  7. Read second time. Amended. (Amend. No. 794.) To printer.

  8. From committee: Amend, and do pass as amended.

  9. In Assembly. Read first time. Referred to Committee on Taxation. To committee.

  10. From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To Assembly.

  11. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 323.) To printer.

  12. Notice of eligibility for exemption.

  13. From printer. To committee.

  14. Read first time. Referred to Committee on Growth and Infrastructure. To printer.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation energy
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Frequently asked questions

What does SB 298 do?
AN ACT relating to renewable energy facilities; requiring the recipients of certain partial tax abatements to create and retain certain records and submit an annual payroll report to the Office of Energy and the board of county commissioners of the county in which the facility receiving a partial tax abatement is located; providing that the wage used to determine eligibility for certain partial tax abatements does not include certain fringe benefits; authorizing the Director of the Office to charge and collect from an applicant for a certain partial abatement a fee in an amount established by regulation; requiring the proceeds of the fee to be used for specific activities set forth in a regulation adopted by the Director; and providing other matters properly relating thereto.
Who sponsors SB 298?
SB 298 is sponsored by Chris Brooks.
What is the current status of SB 298?
This bill has been enacted into law. Introduced March 18, 2019. Enacted.
Where can I track SB 298?
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