Revises provisions governing contractors who perform work on residential photovoltaic systems used to produce electricity. (BDR 54-253)

AB 5 (correctly titled as a film industry tax credit bill, not a solar contractor bill) creates film infrastructure tax credits for productions at the Summerlin Production Studios Project in Nevada. It allows production companies to claim 30% of qualified spending (like local labor, equipment rentals, and wages for Nevada residents) as tax credits against business, insurance, or gaming taxes, with requirements for hiring Nevada residents and underrepresented groups. The bill limits annual credits to $95 million and expires for applications after 2043, while also increasing non-infrastructure film tax credits from 15% to 30% for similar productions. It additionally directs certain local taxes to fund prekindergarten programs in Clark County. This bill directly affects film production companies operating at Summerlin Studios and Nevada-based vendors.