AB 238 Nevada Assembly · 2025 Regular Session

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

AB 238 creates tax credits for film productions at Nevada's Summerlin Production Studios Project to support infrastructure development and workforce training. It authorizes a 30% tax credit on qualified local spending (like equipment rentals, wages for Nevada residents, and services from Nevada businesses) for productions at the site, with reduced credits if workforce diversity or local hiring goals aren't met. The bill also establishes a dedicated fund to provide education and vocational training for film industry jobs, managed by a board. These credits are capped at $80 million annually per fiscal year and require productions to begin filming within a set timeframe after approval.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

May 2025

Assembly Passage

May 2025

Senate Passage

Governor

Introduced Feb 17, 2025 Last action Jun 3, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Reprint 1 → Reprint 2 · 3 edits

MINOR

This bill reprint was updated from the first to the second version, reflecting amendments adopted on May 30, 2025. The main substantive change simplifies the language around production expenditure requirements by removing the phrase 'qualified' before 'direct production expenditures', making the criteria for avoiding penalties clearer and more straightforward. All other changes are formatting updates to the reprint headers and page markers.

REQUIREMENT

Removed the word 'qualified' from the description of direct production expenditures that projects must meet to avoid penalties, simplifying the language without changing the underlying requirement.

TECHNICAL

Updated reprint date from May 27, 2025 to May 30, 2025 and changed the reprint label from 'FIRST REPRINT' to 'SECOND REPRINT'.

Updated internal bill reference markers from 'AB238_R1' to 'AB238_R2' throughout the document.

Floor votes · Assembly May 30, 2025

How they voted

21–19

Passed

Total votes 40

May 30, 2025

D Democratic26

15 Yea 11 Nay

57% Yea

R Republican14

6 Yea 8 Nay

57% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 30, 2025

Lower · Passed

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.

lower

May 27, 2025

Lower · Passed

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

lower

Apr 7, 2025

Lower · Passed

From committee: Without recommendation.

lower

Feb 19, 2025

Lower · Passed

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

lower

2 primary · 0 co-sponsors