(1) requires the Administrator to allocate money in the account annually, according to population, to be used [in] by each health [district or in the area for which a health district has not been created.

Section 6 also] authority;

and (2) prohibits [an entity to which money is allocated from the Senate Amendment No.

351 to Senate Bill No.

118 Page 4 funding.

Section 6 requires each entity to which money is allocated to annually report to the Legislature concerning the allocation and use of the money.

[Sections] Section 3 [and 4] of this bill [define certain terms] defines the term “account” for purposes related to the use of money in the account.

Existing law imposes a tax upon the receipt, purchase or sale of tobacco products other than cigarettes in this State at a rate of 30 percent of the wholesale price of those products.

(NRS 370.450) Section 8.5 of this bill requires the Department of Taxation to annually transfer 35 percent of the proceeds of that tax to the account created by section 5.

SectionsSection 1-6.1.

(DeletedChapter 439 of NRS is hereby amended by amendment.)adding Sec.thereto the provisions set forth as sections 2 to 6, inclusive, of this act.

Sec.

2.

As used in sections 2 to 6, inclusive, of this act, unless the context otherwise requires, the words and terms defined in sections 3 and 4 of this act have the meanings ascribed to them in those sections.

Sec.

3.

“Account” means the account created pursuant to section 5 of this act.

Sec.

4.

“Health authority” means the district health department or, in a location that is not part of a health district, the Division [.] or a designee of the Division.

Sec.

5.

1.

The Administrator may apply for and accept any gift, donation, bequest, grant or other source of money for the purpose of improving public health in this State.

Any money so received or from any other source, including, without limitation, legislative appropriation, must be deposited in the State Treasury and accounted for separately in the State General Fund.

2.

The Administrator shall administer the account.

Money in the account must be expended in the manner prescribed by this section and section 6 of this act.

3.

The interest and income earned on the money in the account, after deducting any applicable charges, must be credited to the account.

Any money remaining in the account at the end of the fiscal year does not revert to the State General Fund, and the balance in the account must be carried forward to the next fiscal year.

4.

All claims against the account must be paid as other claims against the State are paid.

5.

The Administrator may use not more than 5 percent of the money in the account to administer the account and to fund statewide projects for the purpose prescribed in subsection 1.

Sec.

6.

1.

The Administrator shall, on or before December 31 of each year:

(a) Determine the total amount of money in the account after deducting any amount allocated for the uses described in subsection 5 of section 5 of this act;

and (b) Allocate money among the health authorities in this State in proportion to the populations of the areas under the jurisdiction of those health authorities.

2.

A health authority to which money is allocated pursuant to subsection 1 shall:

Senate Amendment No.

351 to Senate Bill No.

118 Page 5 (a) Evaluate the public health needs of residents of the area under the jurisdiction of the health authority;

(b) Determine the level of priority of the public health needs identified pursuant to paragraph (a);

[and] (c) Expend the money in accordance with the levels of priority identified pursuant to paragraph (b) [.] ;

and (d) Not later than 90 days after the end of the fiscal year in which the health authority receives the money:

(1) Prepare a report which must include, without limitation, a description of:

(I) The process used by the health authority pursuant to paragraph (a) to evaluate the public health needs of residents of the area under the jurisdiction of the health authority and the public health needs identified through that process;

(II) The process used by the health authority pursuant to paragraph (b) to determine the level of priority of the public health needs identified pursuant to paragraph (a) and the levels of priority assigned to those public health needs through that process;

and (III) Each expenditure made by the health authority pursuant to paragraph (c);

and (2) Submit the report to the Director of the Legislative Counsel Bureau for transmittal to the Interim Finance Committee.

3.

A health authority shall not use money allocated to the health authority pursuant to subsection 1 to replace or supplant money available from other sources.

Sec.

-Sec. 82nd Session (2023) – 2 – 439.383 When two or more [adjacent] counties establish a:

district8. board of health, all county boards of health in such district shall thereupon be abolished.

Secs.NRS 439.383 is hereby amended to read as follows:

8.5439.383 andWhen 9.two or more [adjacent] counties establish a district board of health, all county boards of health in such district shall thereupon be abolished.

(Deleted by amendment.) Sec.

9.2.8.5.

1.NRS 370.500 is hereby amended to read as follows:

There370.500 is1. hereby appropriated from the State General Fund to the Division of Public and Behavioral Health of the Department of Health and Human Services the sum of $15,000,000 for allocation pursuant to subsection 2 for the improvement of the public health.

All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department.

OnThe orDepartment beforeshall Augustdeposit 1,these 2024,payments with the DivisionState ofTreasurer Publicfor andcredit Behavioralto Healththe shallAccount allocatefor the moneyTax appropriatedon byProducts subsectionMade 1From toTobacco, theOther followingThan entitiesCigarettes, basedin on the followingState prescribedGeneral percentagesFund. of the total appropriated money:

(a)3. The Central Nevada Health District, 1.3 percent;

(b)At Thethe Washoeend Countyof Healtheach District,fiscal 16year, percent;the Department shall transfer from the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes to the account created pursuant to section 5 of this act an amount equal to 35 percent of the tax collected pursuant to NRS 370.440 to 370.490, inclusive, during the fiscal year.

(c) The Southern Nevada Health District, 73 percent;

and of the Division, 9.7 percent.

and Behavioral Health or a designee 3.

An entity to which money is allocated pursuant to subsection shall:

(a) Evaluate the public health needs of residents of the area under the jurisdiction of the entity;

(b) Determine the level of priority of the public health needs identified pursuant to paragraph (a);

(c) Expend the allocated money in accordance with the levels of priority identified pursuant to paragraph (b);

and (d) Not later than 90 days after the end of Fiscal Year 2024- and 2025-2026, respectively:

(1) Prepare a report which must include, without limitation:

(I) A description of the process used by the entity pursuant to paragraph (a) to evaluate the public health needs of residents of the area under the jurisdiction of the entity and the public hea(II) A description of the process used by the entity pursuant to paragraph (b) to determine the level of priority of the public health needs identified pursuant to paragraph (a) and the levels of priority assigned to those public health needs through that process;

(III) A description of each expenditure of the allocated money made by the entity pursuant to paragraph (c);

and (IV) The unexpended balance of the allocated money at the end of the fiscal year.

- 82nd Session (2023) – 3 – (2) Submit the report to the Director of the Legislative Counsel Bureau for transmittal to the Interim Finance Committee.

4.

An entity to which money is allocated pursuant to subsection shall not use the money to replace or supplant money available fro5.

The portion of any money remaining at the end of Fiscal Year 2024-2025 from an allocation of the money appropriated by subsection 1 that is not committed for expenditure by June 30, 2025, must be carried forward to Fiscal Year 2025-2026 to be used for the same purpose.

Any remaining balance of the allocated money carried forward to Fiscal Year 2025-2026 must not be committed for expenditure after June 30, 2026, and must be reverted to the State General Fund on or before September 18, 2026.

9.

[1.

There is hereby appropriated from the State General Fund to the Division of Public and Behavioral Health of the Department of Health and Human Services for the purpose of improving public health in this State in accordance with the provisions of sections 5 and 6 of this act the following sums:

Senate Amendment No.

351 to Senate Bill No.

118 Page 6 For the fiscal year 2023-2024 ....................................................$15,000,000 For the fiscal year 2024-2025 ....................................................$15,000,000 2.

Any balance of the sums appropriated by subsection 1 remaining at the end of the respective fiscal years must not be committed for expenditure after June 30 of the respective fiscal years by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 20, 2024, and September 19, 2025, respectively, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 20, 2024, and September 19, 2025, respectively.] (Deleted by amendment.) Sec.

(DeletedThe byprovisions amendment.)of Sec.subsection 1 of NRS 218D.380 do not apply to any provision of this act which adds or revises a requirement to submit a report to the Legislature.

Sec.

1.This act becomes effective on July 1, 2023.

This section and sections 1 to 9, inclusive, and 9.5 of this act become effective upon passage and approval.

2.

Section 9.2 of this act becomes effective on July 1, 2024.

~~~~~ 23 - 82nd Session (2023)