Nevada 2025 Regular Session Status: To Executive 1 D cosponsors

AB 441 — Revises provisions governing the Nevada Educational Choice Scholarship Program. (BDR 32-6)

Last action — Vetoed by the Governor.

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

This bill died with 2025 Regular Session. It reached “To Executive” 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.

Vetoed by Governor Joe Lombardo (Republican) on June 10, 2025.

This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

423 added · 455 removed

423 line(s) added, 455 removed.

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(Reprinted with amendments adopted on April 21, 2025) FIRST REPRINT A.B.
Assembly Bill No.
441 A SSEMBLY B ILLN O.
441–Assemblymember Monroe-Moreno CHAPTER..........
441–A SSEMBLYMEMBER M ONROE -M ORENO M ARCH 17, 2025 ____________ Referred to Committee on Revenue SUMMARY—Revises provisions governing the Nevada Educational Choice Scholarship Program.
(BDR 32-6) 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.
(1) financial institutions and on mining payroll tax set at 2 percent of the amount of the wages, as defined under existing law, paid by the financial institution or mining company during each calendar quarter in connection with its business activities;
(1) financial institutions and on mining companies subject to the tax on the net proceeds of minerals, with the rate of the law, paid by the financial institution or mining company during each calendarsting quarter in connection with its business activities;
against the payroll tax equal to an amount which must not exceed the amount of any donation of money which is made by a taxpayer to a scholarship organization that provides grants on behalf of pupils who are members of a household with a household income below a certain level to attend schools in this State, including private schools, chosen by the parents or legal guardians of those pupils.
(NRS 363A.030, 363A.130, 363B.110, 612.190) Existing law provides a credit against the payroll tax equal to an amount which must not exceed the amount of any donation of money which is made by a taxpayer to a scholarship organization that provides grants on behalf of pupils who are members of a household with a private schools, chosen by the parents or legal guardians of those pupils.
(NRS 363A.130, 363B.110, 388D.270) Existing law requires a scholarship organization, Taxation for approval of the tax credit for the donation.
(NRSng 363A.130, 363B.110, 388D.270) Existing law requires a scholarship organization, before accepting a donation on behalf of a taxpayer, to apply to the Department of Taxation for approval of the tax credit for the donation.
Existing law requires the Department to approve or deny applications in the order in which the applications - *AB441_R1* – 2 – are received.
Existing law requires the Department to approve or deny applications in the order in which the applications are received.
Sections 1 and 2 require each application to include certain information, including information about the number of pupils meeting upcoming school year and the cost to provide a grant to each such pupil.
Sections 1 and 2 require each application to include certain criteria who have applied to the scholarship organization for a grant for the upcoming school year and the cost to provide a grant to each such pupil.
Sections 1he and 2 require the Department to approve applications for the tax credit:
Sections 1 and 2 require the Department to approve applications for the tax credit:
(2) second, up to an amount that would allow every scholarship organization to make a grant to every pupil who applied for a grant and is the sibling of a pupil who received a grant for the immediately preceding school organization to make a grant to every pupil who applied for a grant and is not in one of the previous two categories.
(2) second, up to an amount that would allow every scholarship organization to make a grant to every pupil who applied for a grant and is the sibling of a pupil who received a grant for the immediately preceding school year;
If sufficient tax credits are not available to provide a grant to every pupil in a particular category, sections 1 and 2 require the tax credits to be allocated among the scholarship organizations on a pro rata basis according to the number of pupils in that category who applied to the scholarship organization.
and (3) finally, up to an amount that would allow every scholarship one of the previous two categories.
Sections 1 and 2 require a scholarship organization to expend the entire months after the date on which the application for the tax credit was approved by18 the Department.
If sufficient tax credits are not available to provide a grant to every pupil in a particular category, sections 1 and 2 require the tax credits to be allocated among the scholarship organizations on a pro rata basis - 83rd Session (2025) – 2 – according to the number of pupils in that category who applied to the scholarship organization.
Sections 1 and 2 require a scholarship organization that does not expend the entire amount of a donation within this time period to repay to the Department the tax credit that was allowed for the donation in an amount equal to the amount of the donation that was not expended.
amount of any donation for which a taxpayer receives a tax credit not later than 24 months after the date on which the application for the tax credit was approved by the Department.
Existing law authorizes one or more natural persons to associate to establish a of this bill requires a scholarship organization to be a domestic nonprofittion 2.5 corporation.
Sections 1 and 2 require a scholarship organization that does not expend the entire amount of a donation within this time period to repay to the Department the tax credit that was allowed for the donation in an amount equal to theExisting law authorizes one or more natural persons to associate to establish a nonprofit corporation under the laws of this State.
(Chapter 82 of NRS) Section 2.5 of this bill requires a scholarship organization to be a domestic nonprofit corporation.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
[The] - *AB441_R1* – 3 – 3.
[The] 3.
(2) Who are the siblings of a pupil on whose behalf a grant was awarded by the scholarship organization for the school year immediately preceding the upcoming school year.
- 83rd Session (2025) – 3 – was awarded by the scholarship organization for the school yearnt immediately preceding the upcoming school year.
If the total amount of credits for which approval is requested by all the applications submitted to the Department during the application period exceeds the amount of credits available for the fiscal year pursuant to this section and NRS 363B.119, applications must be approved according to the following order of priority:
If the total amount of credits for which Department during the application period exceeds the amount of credits available for the fiscal year pursuant to this section and NRS 363B.119, applications must be approved according to the following order of priority:
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship org(b) If, after approving applications pursuant to paragraph (a), the Department has not authorized the full amount of the credits available for the fiscal year, the Department shall approve applications submitted by scholarship organizations up to the amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (2) of paragraph (a) of subsection 3.
- *AB441_R1* – 4 – (b) If, after approving applications pursuant to paragraph (a), the Department has not authorized the full amount of the credits available for the fiscal year, the Department shall approve applications submitted by scholarship organizations up to the amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (2) of paragraph (a) of subsection 3.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil - 83rd Session (2025) – 4 – the Department must approve applications such that the credits, are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (2) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (3) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (3) of paragraph (a) of subsection 3, the Department must approve applications such that the credits submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
4.] 6.
Department of Taxation may, for each fiscal year, approve 7, the applications for the credit authorized by subsection 1 until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [4] 6 of NRS 363B.119 is $6,655,000.
Except as otherwise provided in subsection [5,] 7, the Department of Taxation may, for each fiscal year, approve applications for the credit authorized by subsection 1 until the total - *AB441_R1* – 5 – amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [4] 6 of NRS 363B.119 is $6,655,000.
[5.] 7.
- 83rd Session (2025) – 5 – [5.] 7.
Except as otherwise provided in this subsection, in addition to the amount of credits authorized by subsection [4] 6 for Fiscal Years 2019-2020, 2020-2021 and 2021-2022, the Department of Taxation may approve applications for the credit authorized by subsection 1 for each of those fiscal years until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [5] 7 of NRS 363B.119 is $4,745,000.
Except as otherwise provided in this subsection, in addition to the amount of credits authorized by subsection [4] 6 for Fiscal Years 2019-2020, 2020-2021 and 2021-2022, the Department of Taxation may approve applications for the credit authorized by the credits authorized by subsection 1 and approved by thel amount of Department of Taxation pursuant to this subsection and subsection [5] 7 of NRS 363B.119 is $4,745,000.
If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the amount approved by the Department of Taxation pursuant to subsection 2, which must not exceed the amount of the donation made by the taxpayer to a scholarship organization.
If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the amount approved by the Department of Taxation pursuant to made by the taxpayer to a scholarship organization.
The total amount of the credit applied against the taxes described in subsection 1 and otherwise due from a taxpayer must not exceed the amount of the donation.
The totaln amount of the credit applied against the taxes described in subsection 1 and otherwise due from a taxpayer must not exceed the amount of the donation.
- *AB441_R1* – 6 – [8.] 10.
[8.] 10.
A scholarship organization shall expend the entire amount of any donation for which a taxpayer received a tax credit pursuant to this section not later than 18 months after the date on which the application for the tax credit was approved pursuant to subsection 2.
A scholarship organization shall expend the entire amount of any donation for which a taxpayer received a tax credit pursuant to this section not later than 24 months after the date on which the application for the tax credit was approved pursuant to - 83rd Session (2025) – 6 – Department of Taxation the amount of any tax credit which was authorized and approved pursuant to this section and for which the underlying donation was not expended within the time required by this subsection.
A scholarship organization shall repay to the Department of Taxation the amount of any tax credit which was authorized and approved pursuant to this section and for which the underlying donation was not expended within the time required by this subsection.
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To receive the credit authorized by subsection 1, a taxpayer who intends to make a donation of money to a scholarship organization must, before making such a donation, notify the scholarship organization of the taxpayer’s intent to make the donation and to seek the credit authorized by subsection 1.
To receive the credit authorized by subsection 1, a taxpayer who intends to make a donation of money to a scholarship scholarship organization of the taxpayer’s intent to make the donation and to seek the credit authorized by subsection 1.
(1) On whose behalf a grant was awarded by the scholarship organization for the school year immediately preceding the upcoming school year.
(1) On whose behalf a grant was awarded by the scholarship organization for the school year immediately preced(2) Who are the siblings of a pupil on whose behalf a grant was awarded by the scholarship organization for the school year immediately preceding the upcoming school year.
(2) Who are the siblings of a pupil on whose behalf a grant was awarded by the scholarship organization for the school year immediately preceding the upcoming school year.
(b) The total amount of money which would be required for the scholarship organization to award a grant on behalf of all the - *AB441_R1* – 7 – pupils who applied to the scholarship organization for a grant for the upcoming school year, stated separately for each category of pupil listed in subparagraphs (1), (2) and (3) of paragraph (a).
(b) The total amount of money which would be required for the scholarship organization to award a grant on behalf of all the pupils who applied to the scholarship organization for a grant for - 83rd Session (2025) – 7 – pupil listed in subparagraphs (1), (2) and (3) of paragraph (a).
(a) Applications must be approved up to the amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of subsection 3.
(a) Applications must be approved up to the amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (1) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which the Department is authorized to approve is insufficient to allow each scholarship organization to provide a grant to every pupil described by subparagraph (2) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
If the total amount of credits which each scholarship organization to provide a grant to every pupilw described by subparagraph (2) of paragraph (a) of subsection 3, the Department must approve applications such that the credits are allocated among all the scholarship organizations which submitted applications on a pro rata basis according to the number of pupils in this category who applied to the scholarship organization for a grant.
(c) If, after approving applications pursuant to paragraphs (a) and (b), the Department has not authorized the full amount of the credits available for the fiscal year, the Department shall approve - *AB441_R1* – 8 – applications submitted by each scholarship organization up to the amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (3) of paragraph (a) of subsection 3.
(c) If, after approving applications pursuant to paragraphs (a) and (b), the Department has not authorized the full amount of the - 83rd Session (2025) – 8 – applications submitted by each scholarship organization up to theve amount necessary to allow each scholarship organization to provide a grant to every pupil described by subparagraph (3) of paragraph (a) of subsection 3.
Upon receipt of notice that the application has been approved, the scholarship organization shall provide notice of the approval to the taxpayer who must, not later than 30 days after receiving the notice, make the donation of money to the scholarship organization.
Upon receipt of notice that the application has been approved, the scholarship organization shall provide notice of the approval to the taxpayer who must, not later than 30 days after receiving the notice, make the donation of money to the scholarship to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1.
If the taxpayer does not make the donation of money to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1.
The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized for any fiscal year.
The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized for any fis[5.] 7.r.In addition to the amount of credits authorized by subsection [4] 6 for Fiscal Years 2019-2020, 2020-2021 and 2021- 2022, the Department of Taxation may approve applications for the credit authorized by subsection 1 for each of those fiscal years until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is $4,745,000.
[5.] 7.
The provisions of subsection [4] 6 do not apply to the amount of credits authorized by this subsection and the amount of credits authorized - 83rd Session (2025) – 9 – amount of credits authorized for a fiscal year pursuant to subsection [4.] 6.
In addition to the amount of credits authorized by subsection [4] 6 for Fiscal Years 2019-2020, 2020-2021 and 2021- 2022, the Department of Taxation may approve applications for the credit authorized by subsection 1 for each of those fiscal years until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is $4,745,000.
If, in Fiscal Year 2019-2020, 2020-2021 or 2021-2022, the amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is less than $4,745,000, the remaining amount of credits pursuant to this subsection and subsection [5] 7 of NRS 363A.139 must be carried forward and made available for approval during subsequent fiscal years until the total amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is equal to $14,235,000.
The provisions of subsection [4] 6 do not apply to the amount of credits authorized by this subsection and the amount of credits authorized by this subsection must not be considered when determining the amount of credits authorized for a fiscal year pursuant to subsection [4.] 6.
If, in Fiscal Year 2019-2020, 2020-2021 or 2021-2022, the - *AB441_R1* – 9 – amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is less than $4,745,000, the remaining amount of credits pursuant to this subsection and subsection [5] 7 of NRS 363A.139 must be carried forward and made available for approval during subsequent fiscal years until the total amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363A.139 is equal to $14,235,000.
If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the amount approved by the Department of Taxation pursuant to subsection 2, which must not exceed the amount of the donation made by the taxpayer to a scholarship organization.
If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the subsection 2, which must not exceed the amount of the donation made by the taxpayer to a scholarship organization.
A scholarship organization shall expend the entire amount of any donation for which a taxpayer received a tax credit pursuant to this section not later than 18 months after the date on which the application for the tax credit was approved pursuant to subsection 2.
A scholarship organization shall expend the entire amount of any donation for which a taxpayer received a tax credit pursuant to this section not later than 24 months after the date on subsection 2.
A scholarship organization shall repay to the Department of Taxation the amount of any tax credit which was authorized and approved pursuant to this section and for which the underlying donation was not expended within the time required by this subsection.
A scholarship organization shall repay to theant to Department of Taxation the amount of any tax credit which was authorized and approved pursuant to this section and for which the underlying donation was not expended within the time required by this subsection.
11.
- 83rd Session (2025) – 10 – meaning ascribed to it in NRS 388D.260.rship organization” has the Sec.
As used in this section, “scholarship organization” has the meaning ascribed to it in NRS 388D.260.
Sec.
- *AB441_R1* – 10 – (a) Be a domestic nonprofit corporation organized pursuant to chapter 82 of NRS and exempt from taxation pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C.
(a) Be a domestic nonprofit corporation organized pursuant to chapter 82 of NRS and exempt from taxation pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C.
(e) Provide grants on behalf of pupils who are members of a household that has a household income which is not more than 300 percent of the federally designated level signifying poverty to allow those pupils to attend schools in this State chosen by the parents or legal guardians of those pupils, including, without limitation, private schools.
(e) Provide grants on behalf of pupils who are members of a percent of the federally designated level signifying poverty to allow those pupils to attend schools in this State chosen by the parents or legal guardians of those pupils, including, without limitation, private schools.
The maximum amount of a grant provided by the scholarship organization pursuant to paragraph (e) of subsection 1 must be adjusted on July 1 of each year for the fiscal year beginning that day and ending June 30 in a rounded dollar amount corresponding to the percentage of increase in the Consumer Price Index (All Items) published by the United States Department of Labor for the preceding calendar year.
The maximum amount of a grant provided by the scholarship organization pursuant to paragraph (e) of subsection 1 must be adjusted on July 1 of each year for the fiscal year beginning that day and ending June 30 in a rounded dollar amount corresponding to the percentage of increase in the Consumer Price Labor for the preceding calendar year.
A grant provided on behalf of a pupil pursuant to subsection 1 must be paid directly to the school chosen by the parent or legal guardian of the pupil.
A grant provided on behalf of a pupil pursuant to subsection must be paid directly to the school chosen by the parent or legal guardian of the pupil.
4.
- 83rd Session (2025) – 11 – 4.
A scholarship organization shall provide each taxpayer and other person who makes a donation, gift or grant of money to the scholarship organization pursuant to paragraph (c) of subsection 1 with an affidavit, signed under penalty of perjury, which includes, without limitation:
A scholarship organization shall provide each taxpayer and other person who makes a donation, gift or grant of money to the scholarship organization pursuant to paragraph (c) of subsection 1 with an affidavit, signed under penalty of perjury, which includes, wit(a) A statement that the scholarship organization satisfies the requirements set forth in subsection 1;
(a) A statement that the scholarship organization satisfies the requirements set forth in subsection 1;
and (b) The total amount of the donation, gift or grant made to the scholarship organization.
and - *AB441_R1* – 11 – (b) The total amount of the donation, gift or grant made to the scholarship organization.
Each school in which a pupil is enrolled for whom a grant is provided by a scholarship organization shall maintain a record of the such a manner that the information may be aggregated and reported for all such pupils if reporting is required by the regulations of the Department of Education.
Each school in which a pupil is enrolled for whom a grant is provided by a scholarship organization shall maintain a record of the academic progress of the pupil.
The record must be maintained in such a manner that the information may be aggregated and reported for all such pupils if reporting is required by the regulations of the Department of Education.
(Deleted by amendment.) H - *AB441_R1*
(Deleted by amendment.) ~~~~~ 25 - 83rd Session (2025)
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How this bill changes current law

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The bill revises the application process and requirements for obtaining tax credits under the Nevada Educational Choice Scholarship Program.

  • NRS 363A.139

    The → Not earlier than May 1 and not later than June 1 of each year, a scholarship organization must submit to the Department of Taxation

    Establishes specific dates for scholarship organizations to submit tax credit applications.

  • NRS 363A.139

    [The] shall, within 20 days after receiving the application, approve or deny the application and → On or before July 1 of each year, the Department shall review all the applications submitted pursuant to subsection 3 and provide to each scholarship organization which submitted an application notice of whether the application was approved or denied and, if the application is approved, the amount of the credit authorized.

    Changes the timeline and process for the Department of Taxation to review and approve applications.

  • NRS 363A.139

    The Department of Taxation shall approve or deny applications for the credit authorized by subsection 1 in the order in which the applications are received. → If the total amount of credits for which the Department during the application period exceeds the amount of credits available for the fiscal year pursuant to this section and NRS 363B.119, applications must be approved according to the following order of priority:

    Establishes a priority system for approving tax credit applications based on the categories of pupils.

  • NRS 363A.139

    If a taxpayer does not make the donation of money to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1. → If the taxpayer does not make the donation of money to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1.

    Clarifies the consequences for taxpayers who fail to make the required donation within the specified timeframe.

  • NRS 363A.139

    existing law continues to authorize the Department to approve applications for the credit authorized by subsection 1 until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [4] 6 of NRS 363B.119 is $6,655,000. → The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized for any fiscal year.

    Adjusts the treatment of forfeited credits in determining the total amount of credits available.

  • NRS 363A.139

    the applications for the credit authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection [5] 7 of NRS 363B.119 is $4,745,000. → If, in Fiscal Year 2019-2020, 2020-2021 or 2021-2022, the amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363B.119 is less than $4,745,000, the remaining amount of credits pursuant to this subsection and subsection [5] 7 of NRS 363B.119 must be carried forward and made available for approval during subsequent fiscal years until the total amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection [5] 7 of NRS 363B.119 is equal to $14,235,000.

    Allows unused credits to be carried forward to ensure total available credits reach a specified threshold.

  • NRS 363A.139

    The provisions of subsection [4] 6 do not apply to the amount of credits authorized by this subsection and the amount of credits authorized by this subsection must not be considered when determining the amount of credits authorized for a fiscal year pursuant to subsection [4.] 6. → The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized pursuant to this subsection.

    Clarifies the treatment of forfeited credits for fiscal calculations.

Amendments

2 amendments

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Action History

  1. Vetoed by the Governor.

  2. Enrolled and delivered to Governor.

  3. Senate Amendment No. 622 concurred in. To enrollment.

  4. In Assembly.

  5. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.

  6. Read third time. Passed, as amended. Title approved. (Yeas: 13, Nays: 8.) To printer.

  7. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 622.) Reprinting dispensed with.

  8. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  9. In Senate.

  10. From printer. To engrossment. Engrossed. First reprint. To Senate.

  11. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 27, Nays: 15.) To printer.

  12. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 369.) Dispensed with reprinting.

  13. From printer. To committee.

  14. Read first time. Referred to Committee on Revenue. 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.

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Frequently asked questions

Who sponsors AB 441?
AB 441 is sponsored by Monroe-Moreno, Daniele (Democratic).
What is the current status of AB 441?
This bill died with 2025 Regular Session. It reached “To Executive” 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 AB 441?
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