Budget & Taxes (Government Spending)

AB 257 appropriates $10 million from the State General Fund to the Nevada School of the Arts to support its arts education programs. The school must submit two detailed expenditure reports to the Interim Finance Committee (by December 2026 and September 2027) and allow legislative audits of funds. Any unspent money must be returned to the state by September 17, 2027, with no funds allowed after June 30, 2027. This bill directly affects the Nevada School of the Arts by providing funding with strict accountability measures.

SB 477 provides $12.46 million for the 2025-2026 fiscal year and $15.28 million for 2026-2027 from the State General Fund to the Department of Taxation to continue developing and implementing the Unified Tax System. It also authorizes an additional $5 million in non-state funds for the same purpose during those years. The bill requires that any unspent funds must be returned to the State General Fund by September 17, 2027, and specifies that funds can be shifted between fiscal years with approval. This is a funding measure directly affecting the Department of Taxation's tax system development work.

SB 473 appropriates specific funds from the State General Fund to the Department of Education for replacing computer hardware, software, and office chairs across multiple budget accounts. It allocates $2,384 for FY 2025-26 and $4,768 for FY 2026-27 to the Educator Effectiveness account, with similar amounts for other accounts like Office of the Superintendent ($13,180 each year) and Student and School Support ($7,152 and $45,296). All unspent funds must revert to the State General Fund by September 18, 2026, or September 17, 2027, depending on the account, with no spending allowed after those dates. The bill directly affects the Department of Education’s operations and its budgeted accounts responsible for technology maintenance.