Nevada legislation · 83rd Legislature (2025)
Nevada AB441: Revises provisions governing the Nevada Educational Choice Scholarship Program. (BDR 32-6)
Status: Signed into law, June 10, 2025
What the bill says
An act relating to taxation; revising provisions governing the applications for a tax credit under the Nevada Educational Choice Scholarship Program; requiring a scholarship organization to use a donation for which a tax credit was received under the Program within a certain time after the application for the tax credit was approved; requiring a scholarship organization to be a domestic nonprofit corporation; and providing other matters properly relating thereto…
From the enrolled text, May 27, 2025:
AN ACT relating to taxation; revising provisions governing the applications for a tax credit under the Nevada Educational Choice Scholarship Program; requiring a scholarship organization to use a donation for which a tax credit was received under the Program within a certain time after the application for the tax credit was approved; requiring a scholarship organization to be a domestic nonprofit corporation; and providing other matters properly relating thereto. Legislative Counsel's Digest: Existing law imposes a payroll tax on: (1) financial institutions and on mining companies subject to the tax on the net proceeds of minerals, with the rate of the payroll tax set at 2 percent of the amount of the wages, as defined under existing law, paid by the financial institution or mining company during each calendar quarter in connection with its business activities; and (2) other business entities, with the rate of the payroll tax set at 1.475 percent of the amount of the wages, as defined under existing law but excluding the first $50,000 thereof, paid by the business entity during each calendar quarter in connection with business activities. (NRS 363A.030, 363A.130, 363B.110, 612.190) Existing law provides a credit against the payroll tax equal to an amount which must not exceed the amount of any donation of money which is made by a taxpayer to a …
Sponsors
- Daniele Monroe-Moreno (D, 1) · primary sponsor
Latest actions
- : Vetoed by the Governor.
- : Enrolled and delivered to Governor.
- : Senate Amendment No. 622 concurred in. To enrollment.
- : In Assembly.
- : From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
- : Read third time. Passed, as amended. Title approved. (Yeas: 13, Nays: 8.) To printer.
- : From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 622.) Reprinting dispensed with.
- : Read first time. Referred to Committee on Revenue and Economic Development. To committee.
- : In Senate.
- : From printer. To engrossment. Engrossed. First reprint. To Senate.
Votes
- Senate (2nd Reprint) (May 22, 2025): 13 yea, 8 nay, passed
- Assembly (1st Reprint) (April 22, 2025): 27 yea, 15 nay, passed
Common questions
- What is AB441?
- AB441 is a bill in the Nevada Legislature (83rd Legislature (2025)): Revises provisions governing the Nevada Educational Choice Scholarship Program. (BDR 32-6).
- What does AB441 do?
- In its own words: An act relating to taxation; revising provisions governing the applications for a tax credit under the Nevada Educational Choice Scholarship Program; requiring a scholarship organization to use a donation for which a tax credit was received under the Program within a certain time after the application for the tax credit was approved; requiring a scholarship organization to be a domestic nonprofit corporation; and providing other matters properly relating thereto…
- What is the status of AB441?
- Signed into law as of June 10, 2025. Latest action: Vetoed by the Governor. (June 10, 2025).
- Who sponsored AB441?
- Daniele Monroe-Moreno (D, 1).
- Where is the official record for AB441?
- On the Nevada Legislature website: https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12649/Overview
Source: official Nevada record. Tracked by Delilah, AI for legislation across all 50 states and Congress.