Revises provisions governing tax abatements for certain businesses. (BDR 32-282)

AB 77 revises tax abatement rules for businesses in Nevada, allowing them to qualify for property and business tax breaks under new or expanded criteria. It increases the required full-time employee threshold for paid leave policy compliance from 50 to 500 employees, removes restrictions on multiple expansions receiving tax breaks, and adds eligibility for businesses creating "import substitution jobs" (making goods locally instead of importing them) or operating in rural health care or specialty health care. The bill also expands eligibility to businesses recycling materials for energy production or manufacturing biofuels from recycled materials. These changes directly affect businesses seeking tax abatements for expansion, recycling operations, or health care services in rural areas.