SB 233 — Revises provisions governing taxes imposed on certain heavy equipment. (BDR 32-87)
Last action — (No further action taken.)
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill died with 2023 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
870 added · 696 removed870 line(s) added, 696 removed.
REQUIRES TWO-THIRDS MAJORITY VOTE EXEMPT (§§ 11, 12) (Reprinted with amendments adopted on June 1, 2023) FIRST REPRINT S.B.
EffEffectEffect on theLocal State:Government:
Yes.MayMay have Fiscal Impact.
Effect on the State:
Yes.
making an appropriation;
Section 18 of this bill requiresrequires: the Department, after deducting a certain the proceeds of the tax twice each fiscal year in amounts based on the distributionute of property taxes.
Sections(1) 3-8the ofDepartment, thisafter billdeducting definea certain terms relating to the impositionproceeds of the tax oneach calendar quarter to the rentalcounty ofin heavywhich equipmentthe rentalproperty property.iste rented;
and (2) the county treasurer of each county that receives such proceeds to distribute these taxes to taxing districts in the county in amounts based on the distribution of property taxes imposed on the rental of heavy equipment rental property during Fiscal Year 2023-2024.
- *SB233_R1* – 2 – Sections 2.5-8 of this bill define certain terms relating to the imposition of the tax on the rental of heavy equipment rental property.
Sections 10 and 11 relevantof this bill establish provisions governing the retention and examination of records submits a false or fraudulent return or falsifies entries in books, records or accounts with intent to evade the tax.tax is guilty of a gross misdemeanor, and that a person who violates any other provision governing the tax created by this bill is guilty of a misdemeanor.
SectionsSection 30 and 31 of this bill establish that a person whoords - *SB233* – 2 – submits a false or fraudulent return or falsifies entries in books, records or accounts with intent to evade the tax is guilty of a gross misdemeanor, and that a person who violates any other provision governing the tax created by this bill is guilty of a misSection 13 of this bill exempts from the tax the gross receipts from the rental of heavy equipment rental property to certain governmental entities.
Sections 19-29 and 31-38 of this bill make applicable to the tax created by this billdelinquent thepayments sameas provisionsother governingtaxes overpayments,imposed interest,in this State., computation of tax and delinquentSections payments39.3 asand other39.5 taxesof imposedthis inbill thisestablish, State.for Fiscal Years 2024-2025 and 2025-2026, respectively, a method for:
receipts(1) from the rentalcalculation of heavythe equipmentamount rentalof propertytax becomes effective on July 1, 2024, and that thewould exemptionhave frombeen thepaid personalif property tax for heavy equipment rental property doeswere not applyexempt tofrom anypersonal taxesproperty duetax forpursuant anyto periodsection ending39; on or before June 30, 2024.
and (2) the payment of an additional amount of tax by heavy equipment rental companies if the amount of the personal property tax would have been greater than the amount of the tax imposed on the groSection 39.9 of this bill makes an appropriation to the Department of Taxation for certain costs to carry out the provisions of this act.
Sections 40 and 41 of this bill provide that the tax imposed on the gross receipts from the rental of heavy equipment rental property becomes effective on July 1, 2024, and that the exemption from the personal property tax for heavy equipment rental property does not apply to any taxes due for any period ending on or before June 30, 2024.
Title 32 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 21.5 to 34, inclusive, of this act.
1.5.
The Legislature hereby finds and declares that:
1.
Heavy equipment rental property is currently subject to the personal property tax based on the location of the heavy equipment rental property when personal property taxes are assessed.
AsExempting usedheavy inequipment thisrental chapter,property unlessfrom the contextpersonal otherwiseproperty requires,tax theand, wordsinstead, andimposing termsa definedtax inbased sectionson 3the togross 8,receipts inclusive,from the charges for the rental of thisthe actheavy haveequipment rental property paid by the meaningsrenter ascribedboth relieves burdens on businesses associated with the personal property tax on such property and ensures revenue is still available to themgovernmental inentities thosethat sections.receive the proceeds of personal property tax on heavy equipment rental property.
- *SB233_R1* – 3 – 3.
The removal of burdens associated with the personal property tax imposed on heavy equipment rental property and replacing the personal property tax with the tax imposed by sections 1.5 to 34, inclusive, of this act will benefit this State by encouraging the expansion of heavy equipment rental businesses in this State and, thereby, expanding the availability of such equipment for construction projects in this State.
4.
The most administratively feasible and practicable manner to determine the businesses exempt from the personal property tax on heavy equipment rental property and, instead, required to pay the tax imposed by sections 1.5 to 34, inclusive, of this act is to categorize these businesses based on the NAICS code of the industry in which the business is primarily engaged.
5.
To enable heavy equipment rental companies to expand in this State, such companies must be able to rely on the continuation of the exemption from personal property taxes on heavy equipment rental property and, for that reason, the exemption and the tax imposed by sections 1.5 to 34, inclusive, of this act should remain effective for 40 years.
2.
As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 2.5 to 8, inclusive, of this act have the meanings ascribed to them in those sections.
Sec.
2.5.
1.
“Affiliate” means a person who, directly or indirectly, through one or more persons or intermediaries, controls, is controlled by or is under common control with a specified person.
2.
As used in this section, “control” means:
(a) Direct or indirect ownership, control or possession of 50 percent or more of the equity ownership of a person;
or (b) Possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or through other means.
Sec.
(b) The cost of materials used, labor or service cost, interest paid, losses, the cost of transportation to the heavy equipment rental company, taxes imposed on the heavy equipment rental - *SB233_R1* – 4 – company or any other expense of the heavy equipment rental company;
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- *SB233* – 3 – (c) Any discounts, including, without limitation, those in the form of cash, term or coupons that are not reimbursed by a third party, which are allowed by the heavy equipment rental company and taken by the renter on a rental;
“Heavy1. equipment rental company” means a business that is classified under 532412 or 532310 of the 2022 North American Industry Classification System, as published by the Bureau of the Census of the United States Department of Commerce, and is primarily engaged in the business of renting heavy equipment rental property to the public from a location in this State.
“Heavy equipment rental company” means a person who is classified under 532412 or 532310 of the 2022 North American Industry Classification System, as published by the Bureau of the Census of the United States Department of Commerce, and is primarily engaged in the business of renting heavy equipment rental property, without an operator, to the public from a location in this State.
2.
The term does not include a person who is:
(a) Engaged in the business of renting heavy equipment rental property primarily to related persons or affiliates who operate or drive, or both operate and drive, such equipment regardless of the NAICS code that applies to the business;
or (b) Primarily engaged in the business of renting heavy equipment rental property with an operator.
“Heavy equipment rental property” means property, machinery and equipment held in the inventory of a heavy equipment rental company,company or an affiliate of a heavy equipment rental company, for sale or rental in the regular course of business.
The term includes, without limitation, property, machinery and equipment that is customarily used or designed for construction and industrial purposes, including, without limitation, earthmoving equipment, cranes, lift equipment, material handling equipment, pumps, generators, compressors, portable power equipment, heating, ventilation and air conditioning - *SB233_R1* – 5 – equipment, portable offices, containers, tank trailers and self-propelledself- propelled equipment.
6.5.
“North American Industry Classification System” or “NAICS” means the most recently published version of the North American Industry Classification System published by the Bureau of the Census of the United States Department of Commerce.
Sec.
- *SB233* – 4 – (a) Keep such records as may be necessary to determine the amount of the liability of the heavy equipment rental company pursuant to the provisions of this chapter;
Any person who may be liable for the tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount - *SB233_R1* – 6 – equal to the allowance provided for state officers and employees generally while traveling outside of this State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
- *SB233* – 5 – 4.
Any federally recognized Indian tribe or nation or tribe member thereof;
5.
and 6.5.
- *SB233_R1* – 7 – Sec.
Each return required to be filed by this section must state separately the gross receipts from the rental of heavy equipment rental property fromfor each businesscounty locationto inwhich the gross receipts are attributable pursuant to subsection 5 of section 18 of this Stateact rented during the period covered by the return.
- *SB233* – 6 – 3.
(b) Determine for each taxing district in a county the amount of money equal to the fees, taxes, interest and penalties attributable to the taxingcounty district pursuant to this chapter during the preceding quarter, less the amount transferred pursuant to paragraph (a).
(c) On or before Octoberthe 30last day of the first month of each fiscalcalendar year,quarter, after subtracting the amount transferred pursuant to paragraph (a):
(1) Transfer to the Consolidated Bond Interest and Redemption Fund created by NRS 349.090 an amount equal to the fees, taxes, interest and penalties attributable to each taxing district for the period beginning on July 1 of the immediately preceding fiscalcalendar yearquarter andby endingthe onpercentage December 31 of the immediatelyfees, precedingtaxes, fiscalinterest year,and multipliedpenalties byimposed thepursuant percentageto chapter 361 of theNRS fees,on taxes,heavy interestequipment andrental penaltiesproperty attributable to a taxing district that wouldare have been distributed to the Consolidated Bond Interest and Redemption Fund iffor theFiscal fees,Year taxes,2023-2024. interest and penalties were taxes imposed pursuant to chapter 361 of NRS.
(2) Transfer to the Intergovernmental Fund created by NRS 353.254 and remit to each county an amount equal to the - *SB233_R1* – 8 – fees, taxes, interest and penalties attributable to each taxing district in the county pursuant to this chapter during the period beginning on July 1 of the immediately preceding fiscalcalendar yearquarter. and ending on December 31 of the immediately preceding fiscal year, less the amounts transferred pursuant to subparagraph (1) of this paragraph.
(d) On or before April 30 of each fiscal year, after subtracting the amount transferred pursuant to paragraph (a):
(1) Transfer to the Consolidated Bond Interest and Redemption Fund created by NRS 349.090 an amount equal to the fees, taxes, interest and penalties attributable to each taxing district for the period beginning on January 1 of the immediately preceding fiscal year and ending on June 30 of the immediately preceding fiscal year, multiplied by the percentage of the fees, taxes, interest and penalties attributable to a taxing district that would have been distributed to the Consolidated Bond Interest and Redemption Fund if the fees, taxes, interest and penalties were taxes imposed pursuant to chapter 361 of NRS.
- *SB233* – 7 – (2) Transfer to the Intergovernmental Fund created by NRS 353.254 and remit to each county an amount equal to the fees, taxes, interest and penalties attributable to each taxing district in the county pursuant to this chapter during the period beginning on January 1 of the immediately preceding fiscal year and ending on June 30 of the immediately preceding fiscal year, less the amounts transferred pursuant to subparagraph (1) of this paragraph.
At the time of transferring money to the Intergovernmental Fund pursuant to subsection 3, the Department shall:
(a) Inform each county auditor of the amount remitted to the county.
(b) Certify to the county auditor the taxing districts within the county to which the tax imposed by section 12 of this act was attributable during the relevant portion of the fiscal year and the amount of the tax collected with respect to each taxing district.
5.
Money received by the county pursuant to this chapter must be apportioned and distributed among the taxing units of the county in the same mannerproportion that property taxes areon heavy equipment rental property were apportioned and distributed for Fiscal Year 2023-2024 with respect to property located in the taxing district to which the tax imposed by section 12 is attributable.
6.5.
For the purposes of this section, the tax imposed by section 12 of this act is attributable to the taxingcounty district to which the rental of heavy equipment rental property is sourced.
Until the Commission adopts regulations to the contrary, the rental of heavy equipment rental property is sourced toto: the business location of the heavy equipment rental company from which the heavy equipment rental property is rented.
(a) Except as otherwise provided in paragraph (b), the county of the business location of the heavy equipment rental company from which the heavy equipment rental property is rented;
or (b) If the heavy equipment rental company is rented in a county in which the heavy equipment rental company does not maintain a business location from which heavy equipment rental property is rented, the county in which the heavy equipment rental property is rented, based on location information provided by the renter.
- *SB233* – 8 – Sec.
If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom - *SB233_R1* – 9 – it was paid.
No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or - *SB233* – 9 – illegally determined or collected unless a claim for refund or credit has been filed.
Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of - *SB233_R1* – 10 – competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a - *SB233* – 10 – court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
The Attorney General shall prosecute the action, and the provisions of the Nevada Revised Statutes, the Nevada Rules of - *SB233_R1* – 11 – Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue - *SB233* – 11 – any remedy to the exclusion of any other remedy for which provision is made in this chapter.
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, - *SB233_R1* – 12 – 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, or sections 21.5 to 34, inclusive, of this act, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090, 482.313, 482C.230 or 482C.240, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 or 680B of NRS, or sections 21.5 to 34, inclusive, of this act, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
- *SB233* – 12 – 3.
- *SB233_R1* – 13 – 5.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, or sections 21.5 to 34, inclusive, of this act, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, 482C.230 or 482C.240, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State - *SB233* – 13 – or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person.
In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before - *SB233_R1* – 14 – the Department presents the claim of the delinquent taxpayer to the State Controller.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of - *SB233* – 14 – the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 or 680B of NRS or sections 21.5 to 34, inclusive, of this act from the person with respect to whose obligation the notice was given if solely by - *SB233_R1* – 15 – reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
- *SB233* – 15 – (a) On or before June 15 for the next ensuing fiscal year, file with the county assessor an affidavit declaring that the fine art will, during that ensuing fiscal year, meet all the criteria set forth in paragraph (b) of subsection 4;
and (b) During any fiscal year in which the person claims the exemption, make available for educational purposes and not for resale, upon written request and without charge to any public school - *SB233_R1* – 16 – as defined in NRS 385.007, private school as defined in NRS 394.103 and parent of a child who receives instruction in a home pursuant to NRS 392.070, one copy of a poster depicting the fine art that the facility has on public display if such a poster is available for purchase by the public at the time of the request.
- *SB233* – 16 – (I) A work of fine art that is a fixture or an improvement to real property;
- *SB233_R1* – 17 – (V) Property used in the performing arts, including, without limitation, scenery or props for a stage;
- *SB233* – 17 – Sec.
39.3.
1.
On or before July 31, 2024, each heavy equipment rental company registered with the Department of Taxation on June 30, 2024, shall provide, in such form as the Department may require, a listing of all heavy equipment rental property owned by the heavy equipment rental company and located in a county in this State on July 1, 2024.
2.
The Department shall, on or before August 31, 2025:
- *SB233_R1* – 18 – (a) Calculate the total amount of property tax on heavy equipment rental property that would have been owed to each county for Fiscal Year 2024-2025 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act.
(b) Compare the amount determined pursuant to paragraph (a) to the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2024-2025.
(c) Notwithstanding the provisions of NRS 360.255, publish on the Internet website of the Department notice to the public regarding whether the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2024-2025 is greater than or less than the total amount of property tax on heavy equipment rental property that would have been owed to the counties in this State for Fiscal Year 2024-2025 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act.
3.
If the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2024-2025 is less than the property tax on heavy equipment rental property that would have been owed to the counties in this State for Fiscal Year 2024-2025 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act, there is hereby imposed upon each heavy equipment rental company a tax in an amount which is equal to the difference between the amount of the property tax that the taxpayer would have paid on heavy equipment rental property for Fiscal Year 2024-2025 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act, and the amount of the tax owed by the taxpayer pursuant to section 12 of this act for Fiscal Year 2024- 2025.
The proceeds of the tax imposed pursuant to this subsection shall be deposited in the State Treasury to the credit of the Heavy Equipment Rental Tax Account created by section 18 of this act and distributed in the same manner as other money deposited in that Account.
Sec.
39.5.
1.
On or before July 31, 2025, each heavy equipment rental company registered with the Department of Taxation on June 30, 2025, shall provide, in such form as the Department may require, a listing of all heavy equipment rental property owned by the heavy equipment rental company and located in a county in this State on July 1, 2025.
2.
The Department shall, on or before August 31, 2026:
(a) Calculate the total amount of property tax on heavy equipment rental property that would have been owed to each county for Fiscal Year 2025-2026 if such property was not - *SB233_R1* – 19 – exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act.
(b) Compare the amount determined pursuant to paragraph (a) to the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2025-2026.
(c) Notwithstanding the provisions of NRS 360.255, publish on the Internet website of the Department notice to the public regarding whether the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2025-2026 is greater than or less than the total amount of property tax on heavy equipment rental property that would have been owed to the counties in this State for Fiscal Year 2025-2026 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act 3.
If the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Year 2025-2026 is less than the property tax on heavy equipment rental property that would have been owed to the counties in this State for Fiscal Year 2025-2026 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act, there is hereby imposed upon each heavy equipment rental company a tax in an amount which is equal to the difference between the amount of the property tax that the taxpayer would have paid on heavy equipment rental property for Fiscal Year 2025-2026 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act, and the amount of the tax owed by the taxpayer pursuant to section 12 of this act for Fiscal Year 2025- 2026.
The proceeds of the tax imposed pursuant to this subsection shall be deposited in the State Treasury to the credit of the Heavy Equipment Rental Tax Account created by section 18 of this act and distributed in the same manner as other money deposited in that Account.
Sec.
39.7.
Notwithstanding the provisions of NRS 360.255, the Department of Taxation shall, on or before October 1, 2026, prepare and submit to the Director of the Legislative Counsel Bureau for transmittal to the 84th Session of the Legislature a written report that:
1.
Compares the total amount of property tax on heavy equipment rental property that would have been owed to each county for Fiscal Years 2024-2025 and 2025-2026 if such property was not exempted from that tax pursuant to NRS 361.068, as amended by section 39 of this act, and the total amount of the tax imposed pursuant to section 12 of this act on all taxpayers for Fiscal Years 2024-2025 and 2025-2026.
- *SB233_R1* – 20 – 2.
Provides recommendations regarding whether the rate of the tax imposed pursuant to section 12 of this act is reasonable or should be increased or decreased to produce revenue which is closer to the amount of revenue that would be generated if heavy equipment rental property was not exempted from the property tax pursuant to NRS 361.068, as amended by section 39 of this act.
Sec.
39.9.
1.
There is hereby appropriated from the State General Fund to the Department of Taxation for personnel, operating, equipment and information services to carry out the provisions of this act the following sums:
For the Fiscal Year 2023-2024..................................$383,790 For the Fiscal Year 2024-2025..................................$350,023 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.
Sec.
SectionsSection 139.9 to 40, inclusive, of this act becomebecomes effective:effective July 1, 2023.
(a)3. Upon passage and approval for the purposes of adopting regulations and performing any other preparatory administrative tas(b) On July 1, 2024, for all other purposes.sions of this act;
Sections 1 to 39.7, inclusive, and H40 -of *SB233*this act become effective:
(a) Upon passage and approval for the purposes of adopting regulations and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act;
and (b) On July 1, 2024, for all other purposes.
4.
This act expires by limitation on June 30, 2064.
H - *SB233_R1*
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Amendments
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Action History
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(No further action taken.)
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Read third time. Lost. (Yeas: 27, Nays: 15.)
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From committee: Without recommendation. Declared an emergency measure under the Constitution. Taken from General File. Placed on General File for next legislative day.
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From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 815.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 19, Nays: 2.) To printer. From printer. To engrossment. Engrossed. First reprint. To Assembly. In Assembly. Read first time. Referred to Committee on Revenue. To committee.
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From committee: Re-refer to Committee on Finance. Re-referred to Committee on Finance. To committee. Exemption effective.
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Notice of eligibility for exemption.
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From printer. To committee.
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Read first time. Referred to Committee on Revenue and Economic Development. To printer.
Sponsors
- Nicole J. Cannizzaro · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 66 not signed on
Sponsors (1)
- Cannizzaro, Nicole J. Democratic
Co-sponsors (0)
None.
Not signed on (66)
66 members have not signed on to this bill.
Show all 66 →"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.
Subjects
Frequently asked questions
- Who sponsors SB 233?
- SB 233 is sponsored by Cannizzaro, Nicole J. (Democratic).
- What is the current status of SB 233?
- This bill died with 2023 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 233?
- Track SB 233 free on One Click Politics — get push/email alerts when it moves.
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