AB457 · NV 83rd Session
AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax and imposing a tax on the sale or t
Fiscal effect: state
Outcome: Passed both chambers — last vote Senate (2nd Reprint): Passed on 2025-05-22
NV Legislature 83rd Session bill, aggregated from roll-call votes across the seated state legislators in this dataset. Bill ID 6874.
Sponsorship
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Roll-call summary
| Vote | Count |
|---|---|
| Yea | 41 |
| Nay | 25 |
Party breakdown
| Party | Yea | Nay |
|---|---|---|
| Republican Party | 41 | 25 |
Per-legislator votes
| Legislator | Party | Vote | Chamber | Date |
|---|---|---|---|---|
| Alexis Hansen | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| Alexis Hansen | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Alexis Hansen | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Ben Kieckhefer | Republican Party | Yea | Senate (2nd Reprint) | Tuesday, May 19, 2015 |
| Ben Kieckhefer | Republican Party | Yea | Senate (2nd Reprint) | Wednesday, May 24, 2017 |
| Bert Gurr | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Bert Gurr | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Brian Hibbetts | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Brian Hibbetts | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Carrie Buck | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Carrie Buck | Republican Party | Yea | Senate (As Introduced) | Monday, June 5, 2023 |
| Danielle Gallant | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Danielle Gallant | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Gregory Hafen II | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| Gregory Hafen II | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Gregory Hafen II | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Gregory Koenig | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Gregory Koenig | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Heidi Kasama | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Heidi Kasama | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Heidi Kasama | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Ira Hansen | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
| Ira Hansen | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 25, 2017 |
| Ira Hansen | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Ira Hansen | Republican Party | Yea | Senate (3rd Reprint) | Friday, May 24, 2019 |
| Ira Hansen | Republican Party | Yea | Senate (As Introduced) | Monday, June 5, 2023 |
| Jeff Stone | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Jeff Stone | Republican Party | Yea | Senate (As Introduced) | Monday, June 5, 2023 |
| Jill Dickman | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
| Jill Dickman | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Jill Dickman | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Jim Marchant | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 25, 2017 |
| John Ellison | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 25, 2017 |
| John Ellison | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| John Ellison | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| John Steinbeck | Republican Party | Yea | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Ken Gray | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Ken Gray | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Lisa Cole | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Lisa Krasner | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| Lisa Krasner | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 25, 2017 |
| Lisa Krasner | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Lisa Krasner | Republican Party | Yea | Senate (As Introduced) | Monday, June 5, 2023 |
| Lori Rogich | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Melissa Hardy | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Melissa Hardy | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Melissa Hardy | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| Melissa Hardy | Republican Party | Yea | Senate (2nd Reprint) | Tuesday, May 19, 2015 |
| Melissa Hardy | Republican Party | Yea | Senate (2nd Reprint) | Wednesday, May 24, 2017 |
| Melissa Hardy | Republican Party | Nay | Senate (3rd Reprint) | Friday, May 24, 2019 |
| Michele Fiore | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
| Philip O'Neill | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
| Philip O'Neill | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Philip O'Neill | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Rebecca Edgeworth | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Richard DeLong | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Richard DeLong | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Robin Lee Titus | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
| Robin Lee Titus | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 23, 2019 |
| Robin Lee Titus | Republican Party | Yea | Assembly (1st Reprint) | Tuesday, April 25, 2017 |
| Robin Lee Titus | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Robin Lee Titus | Republican Party | Yea | Senate (As Introduced) | Monday, June 5, 2023 |
| Robin Titus | Republican Party | Nay | Senate (2nd Reprint) | Thursday, May 22, 2025 |
| Thaddeus Yurek III | Republican Party | Nay | Assembly (1st Reprint) | Tuesday, April 22, 2025 |
| Thaddeus Yurek III | Republican Party | Yea | Assembly (As Introduced) | Wednesday, May 31, 2023 |
| Victoria Seaman | Republican Party | Yea | Assembly (1st Reprint) | Thursday, April 16, 2015 |
Bill history (14 actions)
Chronological legislative actions taken on this bill, sourced from NELIS. Journal links open the daily Assembly or Senate journal PDF where the action was recorded — public record per NRS 218D.
| Date | Action | Journal |
|---|---|---|
| Mar 17, 2025 | Read first time. Referred to Committee on Revenue. To printer. | Assembly Journal |
| Mar 19, 2025 | From printer. To committee. | |
| Mar 27, 2025 | Notice of eligibility for exemption. | Assembly Journal |
| Apr 21, 2025 | From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 471.) To printer. | Assembly Journal |
| Apr 22, 2025 | From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 27, Nays: 15.) To Senate. | Assembly Journal |
| Apr 23, 2025 | In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. | Senate Journal |
| May 21, 2025 | From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 623.) Reprinting dispensed with. | Senate Journal |
| May 22, 2025 | Read third time. Passed, as amended. Title approved, as amended. (Yeas: 14, Nays: 7.) To printer. | Senate Journal |
| May 23, 2025 | From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. | |
| May 26, 2025 | In Assembly. | Assembly Journal |
| May 27, 2025 | Senate Amendment No. 623 concurred in. To enrollment. | Assembly Journal |
| May 29, 2025 | Enrolled and delivered to Governor. | |
| Jun 05, 2025 | Approved by the Governor. | |
| Jun 06, 2025 | Chapter 263. |
Exhibits, testimony & documents (3 on file)
Exhibits, testimony, amendments, and supporting documents collected by the NV Legislature on this bill. Submissions are public record per NRS 218D. Sources cite back to NELIS.
Amendment (1)
| Document type | Submitted by | File |
|---|---|---|
| Amendment | Assemblymember Venicia Considine |
Opposition (1)
| Document type | Submitted by | File |
|---|---|---|
| Statement | Avila Gordon, Chair, Legislative Committee, Henderson Chamber of Commerce; and Emily Osterberg, Director of Government Affairs, Henderson Chamber of Commerce |
Other (1)
| Document type | Submitted by | File |
|---|---|---|
| Ny Hedge Fund Article | Assemblymember Venicia Considine |