Nevada 2025 Regular Session Status: Passed Assembly 2 D cosponsors

AB 238 — Enacts the Nevada Studio Infrastructure Jobs and Workforce Training Act. (BDR S-63)

Last action — (No further action taken.)

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

This bill died with 2025 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

2118 added · 2118 removed

2118 line(s) added, 2118 removed.

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EXEMPT (Reprinted with amendments adopted on May 30, 2025) SECOND REPRINT A.B.
EXEMPT (Reprinted with amendments adopted on May 27, 2025) FIRST REPRINT A.B.
providing for the distribution of money from the Account - *AB238_R2* – 2 – to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State;
providing for the distribution of money from the Account - *AB238_R1* – 2 – to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State;
and (2) certain requirements for new capital investment in this State and the generation of direct production expenditures in this State, which the Project must meet, with certain exceptions, to avoid penalties specified in section 9.
and (2) certain requirements for new capital investment in this State and the generation of qualified direct production expenditures in this State, which the Project must meet, with certain exceptions, to avoid penalties specified in section 9.
Section 10:
Section 10 of this bill:
and (3) submit certain required information - *AB238_R2* – 3 – infrastructure transferable tax credits under certain circumstances.
and (3) submit certain required information - *AB238_R1* – 3 – infrastructure transferable tax credits under certain circumstances.
Section 15.7m requires the lead participant in the Project to submit certain reports to the Governor, the Legislature and the Office, and requires the Office to post such reports on its Internet website.
Section 15.7 of this bill requires the lead participant in the Project to submit certain reports to the Governor, the Legislature and the Office, and requires the Office to post such reports on its Internet website.
Section 15.3 requires the Clark County Board of County Commissioners to childhood education opportunities, including prekindergarten, for children in therly Clark County School District.
Section 15.3 of this bill requires the Clark County Board of County of enhancing early childhood education opportunities, including prekindergarten,se for children in the Clark County School District.
Section 15.3 requires certain taxes on transient lodging, certain property taxes and certain sales and use taxes imposed in the district to be pledged and distributed to the Clark County School District and used by the Clark County School District solely for the purposes of prekindergarten programs in the Clark District to submit annual reports to the Office concerning the use of moneyool distributed to Clark County School District under section 15.3.
Section 15.3 requires certain taxes on transient lodging, certain property taxes and certain sales and use taxes imposed in the district to be pledged and distributed to the Clark County School District and used by the Clark County School District solely for the purposes of requires the Clark County School District to submit annual reports to the Office5.3 concerning the use of money distributed to Clark County School District under section 15.3.
Sections 26-33 of this bill establish a program to provide grants to certain organizations that provide education and vocational training for workforce development for the production of motion pictures and other qualified productions.
Sections 26-33 of this bill establish a program to provide grants to certain organizations that provide education and vocational training for workforce - *AB238_R1* – 4 – development for the production of motion pictures and other qualified productions.
- *AB238_R2* – 4 – Section 31 establishes the Account for Nevada Film, Media and Related Technology Education and Vocational Training for the purpose of allocating money to certain entities and organizations that provide education and vocational company that is issued transferable tax credits for a qualified production to pay to the Office an amount of money equal to 1 percent of the amount of transferable tax credits issued to the qualified production, and requires the Office to deposit that money with the State Treasurer for credit to the Account.
Section 31 establishes the Account for Nevada Film, Media and Related Technology Education and Vocational Training for the purpose of allocating money to certain entities and organizations that provide education and vocational company that is issued transferable tax credits for a qualified production to pay to the Office an amount of money equal to 1 percent of the amount of transferable tax credits issued to the qualified production, and requires the Office to deposit that money with the State Treasurer for credit to the Account.
Section 32 creates and provides for the composition of the Board for Nevada Film, Media and Related Development.
Section 32 creates and provides for the composition of the Board for Nevada Film, Media and Related Technology Education and Vocational Training within the Office of Economic person or entity to apply for a grant of money from the Account, the criteria to be used to determine whether to approve an application for a grant from the Account to an applicant and the requirements for reports by recipients of such grants concerning the use of the grants;
Section 33:
(2) prohibits the making of a grant from the Account unless the Board approves the application for the grant;
(1) requires the Board to establish the procedure for a person or entity to apply for a grant of money from the Account, the criteria to be used to determine whether to approve an application for a grant from the Account to an applicant and the requirements for reports by recipients of such grants concerning the use of the grants;
and (3) requires a recipient of a grant from the Account to adopt and implement a community benefits program that satisfies certain requirements.
(2) prohibits the making of a grant from the recipient of a grant from the Account to adopt and implement a community benefits a program that satisfies certain requirements.
- *AB238_R2* – 5 – 2.
- *AB238_R1* – 5 – 2.
Provide an anchor for a new creative sector in Southern Nevada through partnerships with global film and media companies - *AB238_R2* – 6 – to develop and operate facilities for the production of film, television and digital media productions and the involvement of studio partners as anchor tenants to bring world-class expertise, innovative technologies and global market access that will accelerate the growth of a robust content creation industry in Southern Nevada.
Provide an anchor for a new creative sector in Southern Nevada through partnerships with global film and media companies - *AB238_R1* – 6 – to develop and operate facilities for the production of film, television and digital media productions and the involvement of studio partners as anchor tenants to bring world-class expertise, innovative technologies and global market access that will accelerate the growth of a robust content creation industry in Southern Nevada.
- *AB238_R2* – 7 – 1.
- *AB238_R1* – 7 – 1.
(I) June 30, 2028, make a new capital investment in this State, excluding any hotel, of at least $400,000,000.
(I) June 30, 2028, complete construction of a development consisting of facilities, buildings, structures and other infrastructure, excluding any hotel, for the production of qualified productions at the site of the Project, which must consist of a new capital investment in this State of at least $400,000,000.
(II) December 31, 2029, make an aggregate new capital investment in this State, of at least $900,000,000.
(II) December 31, 2029, complete construction of facilities, buildings, structures and other infrastructure at the site of the Project, which must consist of an aggregate new capital investment in this State, including the capital investment described in sub-subparagraph (I), of at least $900,000,000.
(III) December 31, 2032, make an aggregate new capital investment in this State of at least $1,400,000,000.
- *AB238_R1* – 8 – (III) December 31, 2032, complete construction of facilities, buildings, structures and other infrastructure at the site of the Project, which must consist of an aggregate new capital investment in this State, including the capital investment described in sub-subparagraphs (I) and (II), of at least $1,400,000,000.
The Office shall credit toward - *AB238_R2* – 8 – meeting the requirement of this sub-subparagraph 50 percent of the new capital investment made at the Downtown Summerlin site during the period beginning on the date of the execution of the development agreement and ending on December 31, 2032, if the new capital investment is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053 and the intent of the Legislature as expressed in sections 2 and 2.5 of this act.
The Office shall credit toward meeting the requirement of this sub-subparagraph 50 percent of the new capital investment made at the Downtown Summerlin site during the period beginning on the date of the execution of the development agreement and ending on December 31, 2032, if the new capital investment is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053 and the intent of the Legislature as expressed in sections 2 and 2.5 of this act.
(IV) December 31, 2038, make an aggregate new capital investment in this State of at least $1,800,000,000.
(IV) December 31, 2038, complete construction of facilities, buildings, structures and other infrastructure at the site of the Project, which must consist of an aggregate new capital investment in this State, including the capital investment described in sub-subparagraphs (I), (II) and (III), of at least $1,800,000,000.
The Office shall credit toward meeting the requirement of this sub-subparagraph 50 percent of the new capital investment made at the Downtown Summerlin site during the period beginning on the date of the execution of the development agreement and ending on December 31, 2038, if the new capital investment is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053 and the finding and intent of the Legislature as expressed in sections 2 and 2.5 of this act.
The Office shall credit toward meeting the requirement of this sub- subparagraph 50 percent of the new capital investment made at the Downtown Summerlin site during the period beginning on the date of the execution of the development agreement and ending on December 31, 2038, if the new capital investment is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053 and the finding and intent of the Legislature as expressed in sections 2 and 2.5 of this act.
(II) Consist of a new capital investment in this State of at least $8,000,000;
- *AB238_R1* – 9 – (II) Consist of a new capital investment in this State of at least $8,000,000;
(I) July 1, 2028, and ending on June 30, 2034, the Project will generate, for each 2-year rolling period during that time, not less than $600,000,000 of direct production expenditures.
(I) July 1, 2028, and ending on June 30, 2034, the Project will generate, for each 2-year rolling period during that time, not less than $600,000,000 of qualified direct production expenditures through the production of qualified productions, in whole or in part, at the site of the Project.
- *AB238_R2* – 9 – (II) July 1, 2034, and ending on June 30, 2043, the Project will generate, for each 3-year rolling period during that time, not less than $900,000,000 of direct production expenditures.
(II) July 1, 2034, and ending on June 30, 2043, the Project will generate, for each 3-year rolling period during that time, not less than $900,000,000 of qualified direct production expenditures through the production of qualified productions, in whole or in part, at the site of the Project.
(4) Require that if, during any fiscal year described in subparagraph (3), the amount of direct production expenditures exceeds $300,000,000, the amount in excess of $300,000,000, but not to exceed $200,000,000, must be carried forward and used to offset any shortage in satisfying any requirement set forth in subparagraph (3) in a subsequent fiscal year.
(4) Require that if, during any fiscal year described in subparagraph (3), the amount of qualified direct production expenditures generated through the production of qualified productions, in whole or in part, at the site of the Project exceeds $300,000,000, the amount in excess of $300,000,000, but not to exceed $200,000,000, must be carried forward and used to offset any shortage in satisfying any requirement set forth in subparagraph (3) in a subsequent fiscal year.
(5) Except as otherwise provided in subsection 2, not later than 5 years after the Office and the lead participant execute the development agreement, make a contribution of at least $6,000,000 to Clark County to support, in Sunrise Manor Town, Whitney Town and Winchester, the arts, cultural programs and training for small businesses related to the production of qualified productions that are film or television productions.
(5) Except as otherwise provided in subsection 2, not later than 5 years after the Office and the lead participant execute the development agreement, make a contribution of at least $6,000,000 to Clark County to support the arts, cultural programs and training for small businesses related to the production of qualified productions that are film or television productions.
(c) Must establish the minimum number of acres of real property that will be a part of the Project.
- *AB238_R1* – 10 – (c) Must establish the minimum number of acres of real property that will be a part of the Project.
If the Office determines that the Project has not met a requirement for capital investment included in the development agreement pursuant to subparagraph (1) of paragraph (a) of subsection 1, the Project may cure the deficiency by making a new capital investment, not later than 2 years after the end of the period for which the requirement for capital investment was not met, in an - *AB238_R2* – 10 – amount necessary to satisfy the requirement for capital investment that was not met.
If the Office determines that the Project has not met a requirement for capital investment included in the development agreement pursuant to subparagraph (1) of paragraph (a) of subsection 1, the Project may cure the deficiency by making a new capital investment, not later than 2 years after the end of the period for which the requirement for capital investment was not met, in an amount necessary to satisfy the requirement for capital investment that was not met.
If the deficiency is not cured within that cure period, the Office must impose a penalty on the Project, and record a lien on undeveloped land within the Project, to secure payment of such penalty, except that the amount of the penalty and lien must not exceed 110 percent of the appraised value of the remaining undeveloped land within the Project.
If the deficiency is not cured within that cure period, the Office must impose a penalty on the Project, and record a lien on undeveloped land within the Project, to secure payment of such penalty, except that the amount of the penalty and lien must not exceed 100 percent of the appraised value of the remaining undeveloped land within the Project.
(d) If the requirement for capital investment which was not met is satisfied more than 3 years, but not later than 4 years, after the expiration of the cure period, 30 percent of the amount of the penalty, and the lien securing the payment of the penalty, must be discharged.
(d) If the requirement for capital investment which was not met is satisfied more than 3 years, but not later than 4 years, after the - *AB238_R1* – 11 – expiration of the cure period, 30 percent of the amount of the penalty, and the lien securing the payment of the penalty, must be discharged.
If the Office determines that the amount of direct production expenditures is less than $150,000,000 in any fiscal year, the Project must pay to the Office a penalty in an amount equal to the lesser of $10,000,000 or the amount determined by:
If the Office determines that the qualified direct production expenditures generated through the production of qualified productions, in whole or in part, at the site of the Project is less than $150,000,000 in any fiscal year, the Project must pay to the Office a penalty in an amount equal to the lesser of $10,000,000 or the amount determined by:
- *AB238_R2* – 11 – (b) Calculating a percentage by dividing the difference between the $150,000,000 and the actual amount, as determined by the Office, of direct production expenditures, by $150,000,000;
(b) Calculating a percentage by dividing the difference between the amount of qualified direct production expenditures guaranteed for that fiscal year pursuant to subparagraph (3) of paragraph (a) of subsection 1 and the actual amount, as determined by the Office, of qualified direct production expenditures generated through the production of qualified productions, in whole or in part, at the site of the Project, by $150,000,000;
If the Office determines that the Project has not met a requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, the Project must pay to the Office a penalty in an amount determined as follows:
If the Office determines that the Project has not met a requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, the Project must pay to the Office a penalty in an amount determined as follows:
(a) If the actual amount of direct production expenditures is more than 2 percent and not more than 5 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $2,000,000.
(a) If the actual amount of qualified direct production expenditures is not more than 5 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $2,000,000.
(b) If the actual amount of direct production expenditures is more than 5 percent and not more than 10 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $5,000,000.
(b) If the actual amount of qualified direct production expenditures is more than 5 percent and not more than 10 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to - *AB238_R1* – 12 – subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $5,000,000.
(c) If the actual amount of direct production expenditures is more than 10 percent and not more than 20 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $10,000,000.
(c) If the actual amount of qualified direct production expenditures is more than 10 percent and not more than 20 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $10,000,000.
(d) If the actual amount of direct production expenditures is more than 20 percent and not more than 30 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $20,000,000.
(d) If the actual amount of qualified direct production expenditures is more than 20 percent and not more than 30 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $20,000,000.
(e) If the actual amount of direct production expenditures is more than 30 percent and not more than 40 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $30,000,000.
(e) If the actual amount of qualified direct production expenditures is more than 30 percent and not more than 40 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $30,000,000.
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(f) If the actual amount of direct production expenditures is more than 40 percent and not more than 50 percent less than the applicable requirement for direct production expenditures included - *AB238_R2* – 12 – in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $40,000,000.
(f) If the actual amount of qualified direct production expenditures is more than 40 percent and not more than 50 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $40,000,000.
(g) If the actual amount of direct production expenditures is more than 50 percent less than the applicable requirement for direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $50,000,000.
(g) If the actual amount of qualified direct production expenditures is more than 50 percent less than the applicable requirement for qualified direct production expenditures included in the development agreement pursuant to subparagraph (3) of paragraph (a) of subsection 1, a penalty in the amount of $50,000,000.
Except as otherwise provided in subsection 7, the Office may reduce, or waive, any penalty imposed pursuant to subsection 3, 4 or 5 if, upon written request of the lead participant, the Office determines that the failure to meet a requirement for which a penalty may be imposed was caused by extraordinary circumstances beyond the control of the Project and reasonable, documented and good- faith efforts were made to satisfy the requirement.
The Office may reduce, or waive, any penalty imposed pursuant to subsection 3, 4 or 5 if, upon written request of the lead participant, the Office determines that the failure to meet a requirement for which a penalty may be imposed was caused by extraordinary circumstances beyond the control of the Project and reasonable, documented and good-faith efforts were made to satisfy the requirement.
(b) Does not include ordinary market fluctuations, internal project scheduling decisions or changes in business strategy.
- *AB238_R1* – 13 – (b) Does not include ordinary market fluctuations, internal project scheduling decisions or changes in business strategy.
Before taking any action authorized by subsection 6, the Executive Director of the Office shall:
(a) Consider any documentation submitted by the production company related to the action under consideration;
and (b) Make the following determinations:
(1) That good cause exists to take such action;
and (2) That the action is reasonable based on the circumstances of the underlying incident on which the reduction or withholding of film infrastructure transferable tax credits authorized pursuant to subsection 4 is based.
8.
9.
8.
10.
9.
- *AB238_R2* – 13 – (a) “Direct production expenditures” means direct expenditures in this State on productions that are associated, in whole or in part, with the lead participant.
(a) “Hotel” means a building occupied or intended to be occupied for compensation, as the temporary residence for transient guests, primarily persons who have residence elsewhere.
(b) “Hotel” means a building occupied or intended to be occupied for compensation, as the temporary residence for transient guests, primarily persons who have residence elsewhere.
(c) “Southern Nevada Enterprise Community Board” means the Southern Nevada Enterprise Community Board created by section 8 of the Southern Nevada Enterprise Community Infrastructure Improvement Act.
(b) “Southern Nevada Enterprise Community Board” means the Southern Nevada Enterprise Community Board created by section 8 of the Southern Nevada Enterprise Community Infrastructure Improvement Act.
(a) Calculate the estimated amount of film infrastructure transferable tax credits that may be issued for the qualified production pursuant to sections 11, 12 and 13 of this act;
- *AB238_R1* – 14 – (a) Calculate the estimated amount of film infrastructure transferable tax credits that may be issued for the qualified production pursuant to sections 11, 12 and 13 of this act;
- *AB238_R2* – 14 – (a) Before the beginning of principal photography, submit to the Office an application for a certificate of eligibility that meets the requirements of subsection 4;
(a) Before the beginning of principal photography, submit to the Office an application for a certificate of eligibility that meets the requirements of subsection 4;
(d) Not later than 365 days after the completion of principal photography of the qualified production or, if any direct production expenditures for postproduction will be incurred in this State, not later than 365 days after the completion of postproduction, unless the Office agrees to extend this period by not more than 180 days, provide the Office with an audit of the qualified production that includes:
- *AB238_R1* – 15 – (d) Not later than 365 days after the completion of principal photography of the qualified production or, if any direct production expenditures for postproduction will be incurred in this State, not later than 365 days after the completion of postproduction, unless the Office agrees to extend this period by not more than 180 days, provide the Office with an audit of the qualified production that includes:
- *AB238_R2* – 15 – (II) If the production company complied with the requirement of subparagraph (3) of paragraph (b) by providing to the Office with the application for a certificate of eligibility proof that the qualified production would incur qualified direct production expenditures in this State of at least $5,000,000, shows that the qualified production incurred qualified direct production expenditures in this State of at least $5,000,000;
(II) If the production company complied with the requirement of subparagraph (3) of paragraph (b) by providing to the Office with the application for a certificate of eligibility proof that the qualified production would incur qualified direct production expenditures in this State of at least $5,000,000, shows that the qualified production incurred qualified direct production expenditures in this State of at least $5,000,000;
and (g) Enter into a written agreement with the Office that requires the production company to transmit to each contractor, vendor, personal service corporation or loan-out company or other business engaged by the production company to provide goods or perform services in an aggregate amount of at least $10,000 or more in this State in connection with a qualified production, not later than 30 calendar days after the production company pays the contractor, vendor, personal service corporation or loan-out company or other business, a notification that includes:
and (g) Enter into a written agreement with the Office that requires the production company to transmit to each contractor, vendor, personal service corporation or loan-out company or other business - *AB238_R1* – 16 – engaged by the production company to provide goods or perform services in an aggregate amount of at least $10,000 or more in this State in connection with a qualified production, not later than 30 calendar days after the production company pays the contractor, vendor, personal service corporation or loan-out company or other business, a notification that includes:
and - *AB238_R2* – 16 – (2) Instructions for obtaining additional information from the Department of Taxation regarding the collection and remittance of taxes pursuant to chapters 363A, 363B and 363C of NRS.
and (2) Instructions for obtaining additional information from the Department of Taxation regarding the collection and remittance of taxes pursuant to chapters 363A, 363B and 363C of NRS.
If the Office certifies the audit, determines that all other requirements for the film infrastructure transferable tax credits have been met and determines that a certificate of film infrastructure transferable tax credits will be issued, the Office shall notify the production company and the lead participant that the film infrastructure transferable tax credits will be issued.
If the Office certifies the audit, determines that all other requirements for the film infrastructure transferable tax credits have been met and determines that a certificate of film infrastructure transferable tax credits will be issued, the Office shall notify the production company and the lead - *AB238_R1* – 17 – participant that the film infrastructure transferable tax credits will be issued.
Upon receipt of the declaration required by subsection 6, the Office shall issue to the production company a certificate of film infrastructure transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration of the - *AB238_R2* – 17 – production company.
Upon receipt of the declaration required by subsection 6, the Office shall issue to the production company a certificate of film infrastructure transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration of the production company.
(1) Any additional qualified expenditures or production costs that may serve as the basis for film infrastructure transferable tax credits pursuant to section 11 of this act;
- *AB238_R1* – 18 – (1) Any additional qualified expenditures or production costs that may serve as the basis for film infrastructure transferable tax credits pursuant to section 11 of this act;
and (b) May adopt any other regulations that are necessary to ensure that the provisions of sections 2 to 16, inclusive, of this act are - *AB238_R2* – 18 – carried out in a manner that is reasonable and customary in the industry for the production of qualified productions.
and (b) May adopt any other regulations that are necessary to ensure that the provisions of sections 2 to 16, inclusive, of this act are carried out in a manner that is reasonable and customary in the industry for the production of qualified productions.
(a) Set construction and operation;
- *AB238_R1* – 19 – (a) Set construction and operation;
- *AB238_R2* – 19 – (j) State and local government taxes to the extent not included as part of another cost reported pursuant to this section;
(j) State and local government taxes to the extent not included as part of another cost reported pursuant to this section;
If any tangible personal property is acquired by a Nevada business from a vendor outside this State for immediate resale, rental or lease to a production company that produces a qualified production, expenditures incurred by the production company for the purchase, rental or lease of the property are qualified direct production expenditures only if:
If any tangible personal property is acquired by a Nevada business from a vendor outside this State for immediate resale, rental or lease to a production company that produces a qualified - *AB238_R1* – 20 – production, expenditures incurred by the production company for the purchase, rental or lease of the property are qualified direct production expenditures only if:
- *AB238_R2* – 20 – 6.
6.
2.
- *AB238_R1* – 21 – 2.
(1) Except as otherwise provided in subparagraph (2), the percentage of the below-the-line personnel who are Nevada - *AB238_R2* – 21 – residents must be determined by dividing the number of workdays worked by Nevada residents who are below-the-line personnel by the number of workdays worked by all below-the-line personnel;
(1) Except as otherwise provided in subparagraph (2), the percentage of the below-the-line personnel who are Nevada residents must be determined by dividing the number of workdays worked by Nevada residents who are below-the-line personnel by the number of workdays worked by all below-the-line personnel;
(5) One or more entities affiliated with the production company or distribution company has a program of substantive, ongoing paid apprenticeships or internships that include members of traditionally underrepresented groups in not less than three of the following departments:
- *AB238_R1* – 22 – (5) One or more entities affiliated with the production company or distribution company has a program of substantive, ongoing paid apprenticeships or internships that include members of traditionally underrepresented groups in not less than three of the following departments:
or - *AB238_R2* – 22 – (IX) Marketing and publicity.
or (IX) Marketing and publicity.
(a) Consider any documentation submitted by the production company related to the action under consideration;
- *AB238_R1* – 23 – (a) Consider any documentation submitted by the production company related to the action under consideration;
- *AB238_R2* – 23 – (a) “Racial or ethnic minority” means persons who are:
(a) “Racial or ethnic minority” means persons who are:
(a) Approval of the application would cause the total amount of film infrastructure transferable tax credits approved pursuant to section 10 of this act to exceed the sum of $95,000,000 for each fiscal year beginning on or after July 1, 2028.
- *AB238_R1* – 24 – (a) Approval of the application would cause the total amount of film infrastructure transferable tax credits approved pursuant to section 10 of this act to exceed the sum of $95,000,000 for each fiscal year beginning on or after July 1, 2028.
Except as otherwise provided in paragraph (b) of subsection 1 and subsection 3, the amount of film infrastructure transferable tax credits authorized for a fiscal year that are not approved for that fiscal year may be carried forward and made available for approval only during the next fiscal year, but the amount of film infrastructure transferable tax credits carried forward and made available for approval during the next fiscal year must not exceed - *AB238_R2* – 24 – $47,500,000.
Except as otherwise provided in paragraph (b) of subsection 1 and subsection 3, the amount of film infrastructure transferable tax credits authorized for a fiscal year that are not approved for that fiscal year may be carried forward and made available for approval only during the next fiscal year, but the amount of film infrastructure transferable tax credits carried forward and made available for approval during the next fiscal year must not exceed $47,500,000.
If the Summerlin Production Studios Project does not satisfy the criteria set forth in sub-subparagraph (I) of subparagraph (1) of paragraph (a) of subsection 1 of section 9 of this act, the Office shall not issue a certificate of film infrastructure transferable tax credits to a production company that produces a qualified production for which a certificate of eligibility has been issued pursuant to section 10 of this act.
If the Summerlin Production Studios Project does not satisfy the criteria set forth in subparagraph (1) of paragraph (a) of subsection 1 of section 9 of this act, the Office shall not issue a certificate of film infrastructure transferable tax credits to a production company that produces a qualified production for which a certificate of eligibility has been issued pursuant to section 10 of this act.
Except as otherwise provided in subsection 2, an amount of film infrastructure transferable tax credits approved by the Office under a certificate of eligibility issued to a production company pursuant to section 10 of this act that exceeds the amount of film infrastructure transferable tax credits approved by the Office under a certificate of film infrastructure transferable tax credits issued to the production company pursuant to section 10 of this act may be added to the amount made available for approval during subsequent fiscal years.
Except as otherwise provided in subsection 2, an amount of film infrastructure transferable tax credits approved by the Office under a certificate of eligibility issued to a production company pursuant to section 10 of this act that exceeds the amount of film infrastructure transferable tax credits approved by the Office under a certificate of film infrastructure transferable tax credits approved by the Office under a certificate of film infrastructure transferable tax - *AB238_R1* – 25 – credits issued to the production company pursuant to section 10 of this act may be added to the amount made available for approval during subsequent fiscal years.
- *AB238_R2* – 25 – (a) Shall prescribe by regulation the procedure for determining the date of commencement of qualified productions that do not include photography for the purposes of this section.
(a) Shall prescribe by regulation the procedure for determining the date of commencement of qualified productions that do not include photography for the purposes of this section.
2.
- *AB238_R1* – 26 – 2.
- *AB238_R2* – 26 – Sec.
Sec.
After the creation of the production studio entertainment district, the Department of Taxation, the Clark County Board of County Commissioners and the Board of Trustees of the Clark County School District shall enter into an agreement to transfer money secured by a pledge of, and payable from, any money pledged pursuant to subsection 2 and received with respect to the district.
After the creation of the production studio entertainment district, the Department of Taxation, the Clark County Board of County Commissioners and the Board of Trustees of the Clark County School District shall enter into an agreement to transfer money secured by a pledge of, and payable from, any money pledged pursuant to subsection 2 and received with respect to the - *AB238_R1* – 27 – district.
- *AB238_R2* – 27 – (a) Deposit all money received pursuant to this section in a separate account established and administered by the Board of Trustees of the Clark County School District and use money in such account solely for the purposes of pre-kindergarten education programs in the Clark County School District.
(a) Deposit all money received pursuant to this section in a separate account established and administered by the Board of Trustees of the Clark County School District and use money in such account solely for the purposes of pre-kindergarten education programs in the Clark County School District.
The provisions of this section must not be applied to modify, directly or indirectly, any taxes levied or revenues pledged in such a manner as to impair adversely any outstanding obligations of any local government or the State, including, without limitation, bonds, notes, medium-term financing, letters of credit and any other financial obligation, until all such obligations have been discharged in full or provision for their payment and redemption has been fully made.
The provisions of this section must not be applied to modify, directly or indirectly, any taxes levied or revenues pledged in such a manner as to impair adversely any outstanding obligations of any local government or the State, including, without limitation, bonds, notes, medium-term financing, letters of credit and any other - *AB238_R1* – 28 – financial obligation, until all such obligations have been discharged in full or provision for their payment and redemption has been fully made.
The report must include, without limitation:
The report must include:
- *AB238_R2* – 28 – (1) The cumulative capital investment, by component, including the studio campus, vocational-training studio and supporting uses;
(1) The cumulative capital investment, by component, including the studio campus, vocational-training studio and supporting uses;
(3) The status of capital investment requirements and requirements for direct production expenditures included in the development agreement pursuant to paragraph (a) of subsection 1 of section 9 of this act;
(3) The status of capital investment requirements and requirements for qualified direct production expenditures included in the development agreement pursuant to paragraph (a) of subsection 1 of section 9 of this act;
(6) The amount of film infrastructure transferable tax credits taken against each allowable fee or tax, including the actual amount used and outstanding, in total and for each qualified production;
- *AB238_R1* – 29 – (6) The amount of film infrastructure transferable tax credits taken against each allowable fee or tax, including the actual amount used and outstanding, in total and for each qualified production;
- *AB238_R2* – 29 – (10) The number of qualified productions that were produced by persons or entities that are affiliated with the Summerlin Production Studios Project and the number of qualified productions that were produced by persons or entities that are not affiliated with the Project;
(10) The number of qualified productions that were produced by persons or entities that are affiliated with the Summerlin Production Studios Project and the number of qualified productions that were produced by persons or entities that are not affiliated with the Project;
8.
- *AB238_R1* – 30 – 8.
- *AB238_R2* – 30 – 11.
11.
13.
and 13.
An overview of the motion picture and television industry in this State, including, without limitation, the total number of qualified productions in this State for which film infrastructure transferable tax credits or noninfrastructure transferable tax credits have not been approved, data concerning employment in the motion picture and television industry in this State and production revenue generated in this State;
and 14.
Sec.
- *AB238_R1* – 31 – Sec.
- *AB238_R2* – 31 – (b) A made-for-television motion picture.
(b) A made-for-television motion picture.
(b) The gaming license fees imposed by the provisions of NRS 463.370;
- *AB238_R1* – 32 – (b) The gaming license fees imposed by the provisions of NRS 463.370;
- *AB238_R2* – 32 – 2.
2.
(c) Provide to the Office:
- *AB238_R1* – 33 – (c) Provide to the Office:
- *AB238_R2* – 33 – (I) Hiring a workforce that reflects the diversity of this State, including, without limitation, the age, gender, gender identity or expression, as defined in NRS 0.034, sexual orientation, ethnic and geographic diversity of this State;
(I) Hiring a workforce that reflects the diversity of this State, including, without limitation, the age, gender, gender identity or expression, as defined in NRS 0.034, sexual orientation, ethnic and geographic diversity of this State;
and (3) Proof that the production company secured all licenses and registrations required to do business in each location in this State at which the qualified production was produced;
and - *AB238_R1* – 34 – (3) Proof that the production company secured all licenses and registrations required to do business in each location in this State at which the qualified production was produced;
- *AB238_R2* – 34 – [(f)] (e) Pay the cost of the audit required by paragraph [(e);] (d);
[(f)] (e) Pay the cost of the audit required by paragraph [(e);] (d);
(d) [A summary of the budgeted expenditures for the entire production, including projected expenditures to be incurred outside of Nevada;] An estimate of the percentage of principal photography days of the qualified production that will take place in this State and outside this State;
(d) [A summary of the budgeted expenditures for the entire production, including projected expenditures to be incurred outside of Nevada;] An estimate of the percentage of principal - *AB238_R1* – 35 – photography days of the qualified production that will take place in this State and outside this State;
- *AB238_R2* – 35 – (e) Details regarding the financing of the project, including, without limitation, any information relating to a binding financing commitment, loan application, commitment letter or investment letter;
(e) Details regarding the financing of the project, including, without limitation, any information relating to a binding financing commitment, loan application, commitment letter or investment letter;
Within [30] 90 days after the receipt of the notice, the production company shall make an irrevocable declaration of the amount of noninfrastructure transferable tax credits that will be applied to each fee or tax set forth in subsection 1, thereby accounting for all of the credits which will be issued [.] in relation to the qualified production.
Within [30] 90 days after the receipt of the notice, the production company shall make an irrevocable declaration of the amount of noninfrastructure transferable tax credits that will be applied to each fee or tax set forth in subsection 1, thereby accounting for all of the credits which will be issued [.] in relation - *AB238_R1* – 36 – to the qualified production.
Upon receipt of the declaration, the Office shall issue to the production company a certificate of - *AB238_R2* – 36 – noninfrastructure transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration of the production company.
Upon receipt of the declaration, the Office shall issue to the production company a certificate of noninfrastructure transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration of the production company.
§ 2257 to be maintained with respect to any performer in such production is not eligible for noninfrastructure transferable tax credits;
§ 2257 to be - *AB238_R1* – 37 – maintained with respect to any performer in such production is not eligible for noninfrastructure transferable tax credits;
and - *AB238_R2* – 37 – [(6) The requirements for notice pursuant to NRS 360.7595;] (4) Any necessary provisions to ensure compliance with the requirements of paragraph (c) of subsection 3 relating to workforce plans;
and [(6) The requirements for notice pursuant to NRS 360.7595;] (4) Any necessary provisions to ensure compliance with the requirements of paragraph (c) of subsection 3 relating to workforce plans;
2.
- *AB238_R1* – 38 – 2.
- *AB238_R2* – 38 – (b) Wardrobe and makeup;
(b) Wardrobe and makeup;
(d) [Which provide a pass-through benefit to a person who is not a Nevada resident;
- *AB238_R1* – 39 – (d) [Which provide a pass-through benefit to a person who is not a Nevada resident;
or (e)] Which have been previously claimed as a basis for noninfrastructure transferable tax credits [,] issued pursuant to - *AB238_R2* – 39 – NRS 360.759 or film infrastructure transferable tax credits issued pursuant to section 10 of this act, are not qualified direct production expenditures and are not eligible to serve as a basis for transferable tax credits issued pursuant to NRS 360.759.
or (e)] Which have been previously claimed as a basis for noninfrastructure transferable tax credits [,] issued pursuant to NRS 360.759 or film infrastructure transferable tax credits issued pursuant to section 10 of this act, are not qualified direct production expenditures and are not eligible to serve as a basis for transferable tax credits issued pursuant to NRS 360.759.
(2) The compensation payable to all producers who are not Nevada residents must not exceed 5 percent of the portion of the total budget of the qualified production that was expended in or attributable to any expenses incurred in this State.
(2) The compensation payable to all producers who are not Nevada residents must not exceed 5 percent of the portion of the - *AB238_R1* – 40 – total budget of the qualified production that was expended in or attributable to any expenses incurred in this State.
(3) The compensation payable to any employee, any independent contractor or any other person who is below-the-line personnel and who is paid a wage or salary as compensation for - *AB238_R2* – 40 – providing labor services on the production of the qualified production must not exceed $750,000.
(3) The compensation payable to any employee, any independent contractor or any other person who is below-the-line personnel and who is paid a wage or salary as compensation for providing labor services on the production of the qualified production must not exceed $750,000.
(a) For an eligible production company that submitted the application for the certificate of eligibility for the noninfrastructure transferable tax credits before July 1, 2028, or on or after July 1, 2043, must equal 15 percent of the qualified direct production expenditures.
(a) For an eligible production company that submitted the application for the certificate of eligibility for the noninfrastructure transferable tax credits before July 1, 2028, or - *AB238_R1* – 41 – on or after July 1, 2043, must equal 15 percent of the qualified direct production expenditures.
(b) For an eligible production company that submitted the application for the certificate of eligibility for the noninfrastructure transferable tax credits on or after July 1, 2028, - *AB238_R2* – 41 – and before July 1, 2043, must equal 30 percent of the qualified direct production expenditures.
(b) For an eligible production company that submitted the application for the certificate of eligibility for the noninfrastructure transferable tax credits on or after July 1, 2028, and before July 1, 2043, must equal 30 percent of the qualified direct production expenditures.
(2) Two or more persons who are members of a traditionally underrepresented group are employed on the qualified production as a casting director, cinematographer, composer, costume designer, director, editor, hairstylist, makeup artist, producer, production designer, set decorator, visual effects - *AB238_R2* – 42 – supervisor, writer, sound editor, sound effects editor, sound mixer, Foley artist or other similar personnel.
- *AB238_R1* – 42 – (2) Two or more persons who are members of a traditionally underrepresented group are employed on the qualified production as a casting director, cinematographer, composer, costume designer, director, editor, hairstylist, makeup artist, producer, production designer, set decorator, visual effects supervisor, writer, sound editor, sound effects editor, sound mixer, Foley artist or other similar personnel.
(a) Except as otherwise provided in paragraph (b) of this subsection, the percentage of the below-the-line personnel who are Nevada residents must be determined by dividing the number of workdays worked by Nevada residents who are below-the-line personnel by the number of workdays worked by all below-the-line personnel.
(a) Except as otherwise provided in paragraph (b) of this subsection, the percentage of the below-the-line personnel who are - *AB238_R1* – 43 – Nevada residents must be determined by dividing the number of workdays worked by Nevada residents who are below-the-line personnel by the number of workdays worked by all below-the-line personnel.
- *AB238_R2* – 43 – (b) Any work performed by [an extra] a background actor must not be considered in determining the percentage of the below-the- line personnel who are Nevada residents.
(b) Any work performed by [an extra] a background actor must not be considered in determining the percentage of the below-the- line personnel who are Nevada residents.
(6) Native Hawaiian;
- *AB238_R1* – 44 – (6) Native Hawaiian;
- *AB238_R2* – 44 – (b) “Traditionally underrepresented group” means:
(b) “Traditionally underrepresented group” means:
2.
- *AB238_R1* – 45 – 2.
As used in this section, “fringe benefits” means employee expenses paid by an employer for the use of a person’s services, including, without limitation, payments made to a governmental - *AB238_R2* – 45 – entity, union dues, health insurance premiums, payments to a pension plan and payments for workers’ compensation insurance.
As used in this section, “fringe benefits” means employee expenses paid by an employer for the use of a person’s services, including, without limitation, payments made to a governmental entity, union dues, health insurance premiums, payments to a pension plan and payments for workers’ compensation insurance.
Except as otherwise provided in subsection 1, an amount of noninfrastructure transferable tax credits approved by the Office under a certificate of eligibility issued to a production company pursuant to NRS 360.759 that exceeds the amount of noninfrastructure transferable tax credits approved by the Office - *AB238_R2* – 46 – under a certificate of noninfrastructure transferable tax credits issued to the production company pursuant NRS 360.759 may be added to the amount made available for approval during subsequent fiscal years.
Except as otherwise provided in subsection 1, an amount of noninfrastructure transferable tax credits approved by the Office - *AB238_R1* – 46 – under a certificate of eligibility issued to a production company pursuant to NRS 360.759 that exceeds the amount of noninfrastructure transferable tax credits approved by the Office under a certificate of noninfrastructure transferable tax credits approved by the Office under a certificate of noninfrastructure transferable tax credits issued to the production company pursuant NRS 360.759 may be added to the amount made available for approval during subsequent fiscal years.
[If the Office of Economic Development receives an application for transferable tax credits pursuant to NRS 360.759, the Office shall, not later than 10 days before a hearing on the application, provide notice of the hearing to:
[If the Office of Economic Development receives an application for transferable tax credits pursuant to - *AB238_R1* – 47 – NRS 360.759, the Office shall, not later than 10 days before a hearing on the application, provide notice of the hearing to:
- *AB238_R2* – 47 – 2.
2.
360.7598 The Office of Economic Development shall, on or before October 1 of each even-numbered year, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:
360.7598 The Office of Economic Development shall, on or before October 1 of each even-numbered year, prepare and submit to the Governor and to the Director of the Legislative Counsel - *AB238_R1* – 48 – Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:
- *AB238_R2* – 48 – 2.
2.
10.
and 10.
An overview of the motion picture and television industry in this State, including, without limitation, the total number of qualified productions in this State for which film infrastructure transferable tax credits or noninfrastructure transferable tax credits have not been approved, data concerning employment in the motion picture and television industry in this State and production revenue generated in this State;
and 11.
- *AB238_R2* – 49 – Sec.
Sec.
Sec.
- *AB238_R1* – 49 – Sec.
- *AB238_R2* – 50 – Sec.
Sec.
There is hereby created the Board for Nevada Film, Media and Related Technology Education and Vocational Training within the Office of Economic Development in the Office of the Governor, consisting of the following voting members:
There is hereby created the Board for Nevada Film, Media and Related Technology Education and Vocational - *AB238_R1* – 50 – Training within the Office of Economic Development in the Office of the Governor, consisting of the following voting members:
If, for any reason, a vacancy occurs during the term of an appointed member, the person who is responsible for making the appointment pursuant to subsection 1 shall appoint a replacement qualified pursuant to that subsection - *AB238_R2* – 51 – to serve for the remainder of the unexpired term.
If, for any reason, a vacancy occurs during the term of an appointed member, the person who is responsible for making the appointment pursuant to subsection 1 shall appoint a replacement qualified pursuant to that subsection to serve for the remainder of the unexpired term.
4.
- *AB238_R1* – 51 – 4.
- *AB238_R2* – 52 – The Board shall provide to the Office a compilation of the information provided in reports made by recipients pursuant to this paragraph.
The Board shall provide to the Office a compilation of the - *AB238_R1* – 52 – information provided in reports made by recipients pursuant to this paragraph.
- *AB238_R2* – 53 – Sec.
- *AB238_R1* – 53 – Sec.
1.
This act becomes effective upon passage and approval, and expires by limitation on June 30, 2049.
This act becomes effective upon passage and app2.vaSections 1 to 15, inclusive, and 15.7 to 36.5, inclusive, of this act expire by limitation on June 30, 2049.
H - *AB238_R1*
H - *AB238_R2*
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Amendments

3 amendments

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Action History

  1. (No further action taken.)

  2. Withdrawn from committee. Placed on Second Reading File. Read second time.

  3. From printer. To reengrossment. Reengrossed. Second reprint. To Senate. In Senate. Read first time. Referred to Committee on Finance. To committee.

  4. Taken from Chief Clerk's desk. Placed on General File. Read third time. Amended. (Amend. No. 916.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 22, Nays: 20.) To printer.

  5. From printer. To engrossment. Engrossed. First reprint. Taken from General File. Placed on Chief Clerk's desk.

  6. From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 820.) To printer.

  7. Read second time. Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To committee.

  8. From committee: Without recommendation.

  9. From printer. To committee. Notice of eligibility for exemption.

  10. Read first time. Referred to Committee on Revenue. To printer.

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 65 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (65)

65 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

labor education
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Frequently asked questions

Who sponsors AB 238?
AB 238 is sponsored by Monroe-Moreno, Daniele (Democratic) and Jauregui, Sandra (Democratic).
What is the current status of AB 238?
This bill died with 2025 Regular Session. It reached “Passed Assembly” 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.
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