Enacts the Nevada Studio Infrastructure Jobs and Workforce Training Act. (BDR S-13)

AB 5 creates tax credits for film productions at Nevada's Summerlin Production Studios, allowing companies to reduce state taxes by 30% of qualified local spending on equipment, labor, and services. It requires productions to hire Nevada residents and meet diversity hiring goals to qualify, with a $95 million annual cap on credits. The bill also increases existing film tax credits to 30% and temporarily raises annual funding limits for non-infrastructure productions. These provisions aim to boost Nevada's film industry through targeted tax incentives while requiring transparency through reporting.