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AB 594 Nevada Assembly · 2025 Regular Session

Revises provisions relating to taxation. (BDR 32-1130)

AB 594 updates Nevada's tax administration by allowing the Department of Taxation to send notices and decisions electronically (with opt-out options), revising how business tax rates are calculated using the latest NAICS industry codes (instead of outdated 2012 codes), and moving sales/use tax payment deadlines to the 20th of each month (from the end of the month). It affects Nevada businesses subject to commerce tax and sales tax, with changes applying only to taxable periods starting July 1, 2025. The bill also permits tax documents to be electronically notarized by department staff and recorded as paper copies when needed. These changes modernize tax processes without retroactive application.
Bill status signed all 5 stages cleared
Introduction
May 2025
Committee Review
May 2025
Assembly Passage
May 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced May 21, 2025 Signed Jun 10, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Reprint 2 → As Enrolled · 5 edits · Jun 10, 2025
MODERATE
This bill updates Nevada's tax laws to modernize how tax notices are delivered, adjust due dates for tax payments, and refine criteria for tax abatements and commerce tax classifications. It shifts the industry classification standard for commerce tax from an outdated 2012 system to the current 2022 version and moves the sales tax payment deadline to the 20th day of the following month. Additionally, it expands eligibility for property tax abatements to include businesses producing biofuels or recycling materials from renewable energy sources.
Scope change
The bill expands the scope of tax incentives to include new categories of green and recycling businesses and changes the effective date for sales tax payment deadlines to apply only to periods starting on or after January 1, 2026.
REQUIREMENT

Changed the due date for remitting sales and use taxes from the last day of the month to the 20th day of the following month, effective for taxable periods beginning on or after January 1, 2026.

DEFINITION

Updated the standard for determining commerce tax industry classification from the 2012 edition of the NAICS to the most recent 2022 edition.

ELIGIBILITY

Expanded eligibility for property tax abatements to include businesses that produce biofuels, biomass, or fuels from recycled materials, as well as those recycling materials used in renewable energy.

Granted the Board of Economic Development the authority to deny or reduce tax abatement applications if granting the full amount is not in the best interests of the state.

ENFORCEMENT

Authorized the Department of Taxation to deliver notices and decisions electronically via secure accounts, email, or public websites, unless the taxpayer opts out or another law specifies a different method.

Floor votes · Senate Jun 2, 2025 · Assembly May 28, 2025

How they voted

20–0
Passed
Total votes 20
Jun 2, 2025
D Democratic12
12 Yea
100% Yea
R Republican8
8 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
12
Key actions
6
Committee
3
Jun 10, 2025
Signed into law
Approved by the Governor.
executive
Jun 2, 2025
Upper · Passed
Read third time. Amended. (Amend. No. 977.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. In Assembly. Senate Amendment No. 977 concurred in. To enrollment.
upper
May 30, 2025
Upper · Passed
From committee: Do pass. Placed on Second Reading File. Read second time.
upper
May 28, 2025
Lower · Passed
From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 36, Nays: 6.) To Senate.
lower
May 27, 2025
Lower · Passed
From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 832.) To printer.
lower
May 22, 2025
Lower · Passed
From printer. To committee.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.