Nevada Senate Bill SB477

Nevada 2025 Regular Session

• Introduced: 5/15/25
• Refer: 5/15/25
• Report Pass: 5/26/25
• Engrossed: 5/27/25
• Refer: 5/27/25
• Report Pass: 5/30/25
• Enrolled: 6/4/25
• Chaptered: 6/6/25
• Passed: 6/6/25

Caption

Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System. (BDR S-1190)

Summary

SB477 appropriates state General Fund money to the Nevada Department of Taxation for the continued development and implementation of the Unified Tax System. The bill provides $12,457,960 for fiscal year 2025-2026 and $15,281,906 for fiscal year 2026-2027, and also authorizes the department to spend an additional $5,000,000 from non-General Fund, non-Highway Fund sources over the same two-year period for the same purpose. The measure also gives the appropriated funds some flexibility between fiscal years, allowing transfers between FY 2025-2026 and FY 2026-2027 with Interim Finance Committee approval and the Governor’s recommendation. It sets deadlines for encumbering and spending any remaining balances, with unspent money reverting to the State General Fund by September 17, 2027. The act becomes effective July 1, 2025.

Impact

SB477 directly affects state budget law by creating a specific appropriation and expenditure authority for the Department of Taxation’s Unified Tax System project. It supports ongoing modernization of Nevada’s tax administration infrastructure, which can affect tax collection, processing, compliance, and related state revenue operations. The bill does not change substantive tax policy, but it does authorize significant administrative spending and establishes fiscal controls and reversion requirements for the funds.

Sentiment

The bill appears to have been broadly supported and noncontroversial. It passed the Senate unanimously, 21-0, and the Assembly unanimously, 41-0, indicating strong bipartisan agreement on funding the Department of Taxation’s technology and system modernization efforts. No committee transcript was provided, and there is no indication of organized opposition in the available record.

Contention

There is little evidence of substantive contention in the available materials. The only potential points of discussion would likely concern the size of the appropriation, the additional $5 million in authorized spending from other sources, and the need for oversight through fiscal-year transfer approval and reversion deadlines. However, the unanimous votes suggest these issues were not politically divisive and that lawmakers generally agreed the Unified Tax System project warranted continued funding.