Nevada 2025 1st Special Session

Nevada Assembly Bill AB5

Refer
11/12/25  
Introduced
11/13/25  
Report Pass
11/15/25  
Engrossed
11/16/25  
Refer
11/16/25  

Caption

AN ACT relating to economic development; enacting the Nevada Studio Infrastructure Jobs and Workforce Training Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions and other new capital investment in this State; establishing certain penalties if the development does not meet certain requirements for new capital investment and expenditures for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; requiring the creation of a production studio entertainment district; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money from the Account to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State; and providing other matters properly relating thereto.

Impact

The legislation is expected to have a notable economic impact by diversifying Nevada's economy and establishing it as a center for content creation. By fostering this industry, the bill promotes the generation of high-quality jobs and encourages significant private investment, which could lead to billions in economic output. Furthermore, the bill mandates that production companies engage Nevada residents in below-the-line personnel positions, incrementally increasing the requirement from 10% to 40% over several years. This aspect is aimed at ensuring that the local workforce benefits from the growth in the industry.

Summary

Assembly Bill 5, known as the Nevada Studio Infrastructure Jobs and Workforce Training Act, focuses on promoting the film and media production industry in Nevada through various tax incentives and infrastructure development. The bill aims to establish the Summerlin Production Studios Project, which is designed to become a hub for film, television, and digital media production. It allows for film infrastructure transferable tax credits that can be utilized by production companies for qualified productions, contingent upon meeting specific conditions set by the Office of Economic Development, including local investment and job creation.

Contention

However, the bill has faced some contention regarding its implications and the adequacy of oversight surrounding the distribution of tax credits. Critics have raised concerns about the potential for misuse of public funds and whether the anticipated benefits will be realized. There are stipulations that production companies must meet in terms of diversity and employment practices, but the enforcement and effectiveness of these requirements remain points of debate among stakeholders. Additionally, the establishment of a production studio entertainment district in Clark County has triggered discussions about the long-term fiscal impacts on local government revenues connected to education and public services.

Companion Bills

No companion bills found.

Previously Filed As

NV AB5

AN ACT relating to economic development; enacting the Nevada Studio Infrastructure Jobs and Workforce Training Act; requiring the Office of Economic Development to enter into a development agreement to establish certain criteria for the development of infrastructure for the production of motion pictures and other qualified productions and other new capital investment in this State; establishing certain penalties if the development does not meet certain requirements for new capital investment and expenditures for the production of motion pictures and other qualified productions; establishing requirements for a production company located at such a development to be eligible for film infrastructure transferable tax credits for qualified productions produced at the development; providing for the calculation of the amount of film infrastructure transferable tax credits; requiring the creation of a production studio entertainment district; revising provisions governing noninfrastructure transferable tax credits for motion pictures and other qualified productions produced in this State; authorizing an additional amount of noninfrastructure transferable tax credits; establishing the Account for Nevada Film, Media and Related Technology Education and Vocational Training and a board to approve distributions from the Account; providing for the distribution of money from the Account to certain entities and organizations that provide education and vocational training to develop a workforce for the production of qualified productions in this State; and providing other matters properly relating thereto.

NV SB220

Enacts the Nevada Film Infrastructure, Workforce Development, Education and Economic Diversification Act. (BDR S-18)

NV AB238

Enacts the Nevada Studio Infrastructure Jobs and Workforce Training Act. (BDR S-63)

NV SB385

Revises provisions relating to certain transferable tax credits and certain tax abatements. (BDR 32-826)

NV SB384A

Establishes certain provisions relating to the award of grants of federal money by a state agency for the development of broadband services and infrastructure. (BDR 18-1035)

NV SB9

AN ACT relating to public safety; establishing provisions relating to the creation of corridors and the adjudication and reporting of certain offenses committed within such corridors; revising provisions relating to assault and battery; providing penalties; and providing other matters properly relating thereto.

NV AB62

Revises provisions relating to transferable tax credits for affordable housing. (BDR 32-437)

NV SB1

AN ACT relating to motor vehicles; revising requirements that a short-term lessor require proof of certain insurance as a condition for the lease of a passenger car; and providing other matters properly relating thereto.

NV SB3

AN ACT relating to public assistance; establishing the Silver State General Assistance Program within the Division of Social Services of the Department of Human Services; setting forth the powers and duties of the Administrator of the Division relating to the Program; creating the Account for the Silver State General Assistance Program; authorizing a transfer to that Account from the unrestricted balance of the State General Fund under certain circumstances; and providing other matters properly relating thereto.

NV SB8

AN ACT relating to employment; revising provisions relating to the compensation of employees; and providing other matters properly relating thereto.

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