Bill
AB 219
AB 219 redirects 1% of prior-year LET receipts to the Nevada Arts Council, mostly for grants, replacing the previous fixed $150,000 and must supplement other funding.
Status snapshot
- Introduced: Jan 8, 2025 (Assemblymember Howard Watts; joint sponsor Senator Fabian Doñate). Co‑sponsors later added: Assemblymembers Considine, D’Silva, Goulding, Nguyen and Senator Nguyen.
- Assembly: Passed (3/20/2025; Ayes 53, Noes 17). Amended (Amendment No. 237) and reprinted (1st reprint). Rereferred to Ways & Means. As of 2025‑06‑03: no further action taken.
- Exemption: Denoted eligible by Fiscal Analysis Division (2/10/2025).
- Proposed effective date: July 1, 2025 (if enacted).
Purpose and intent
AB 219 would change how revenue collected under Nevada’s Live Entertainment Tax (LET) is distributed, shifting from a fixed appropriation to a proportional allocation that creates a predictable, ongoing funding stream for the Nevada Arts Council (NAC). The bill’s stated legislative intent includes ensuring the NAC’s LET allocation supplements—rather than supplants—other funding.
Key provisions
- Source: Applies to the excise tax on admissions for live entertainment (current statute: 9% LET; collected by Nevada Gaming Control Board for licensed gaming establishments and by the Department of Taxation for other venues; see NRS 368A.xx series).
- New allocation rule: Requires that an amount equal to 1% of all LET taxes, interest, and penalties received by the Board and the Department in the immediately preceding fiscal year be deposited in the State Treasury for credit to the Nevada Arts Council. This replaces the prior fixed annual deposit of $150,000.
- Use requirement: At least 90% of the LET revenue credited to the NAC must be used to provide grants to artists and local arts agencies across Nevada.
- Anti‑supplanting rule: Money credited to the NAC under this section must not be used to replace or supplant funding available from other sources, including legislative appropriations.
- Remainder of LET receipts: Any LET taxes (and related interest/penalties) beyond the 1% allocation continue to go to the State General Fund.
Who is affected / likely impacts
- Nevada Arts Council: Gains a variable, revenue‑linked funding stream (1% of prior‑year LET receipts), with a statutory requirement to direct most of it to grants. This should expand regranting capacity and statewide programming.
- Artists and local arts agencies: Intended beneficiaries of the grant requirement (particularly in underfunded regions such as Southern Nevada, per stakeholder testimony).
- State General Fund: Will receive slightly less LET revenue in years when the 1% allocation to NAC is triggered; the amount varies with LET collections.
- Ticket sellers/venues: No direct change to the LET rate or collection mechanics; only allocation of collected revenue changes.
Procedural / implementation notes
- Statutory amendment targets NRS 368A.220 (deposit and appropriation language).
- The 1% calculation references the immediately preceding fiscal year’s total LET receipts (including interest/penalties) collected by both the Board and Department.
- The bill includes an express statement of legislative intent that the NAC allocation be supplemental funding.
Stakeholder context
Support materials and testimony emphasize the economic significance of Nevada’s arts sector (cited figures: ~ $10.9 billion economic contribution; ~43,254 jobs) and argue the reallocation will strengthen cultural infrastructure, grantmaking, and equitable regional distribution of arts funding. Opposing or fiscal‑concern testimony was not included in the provided documents.
Current status
Passed the Assembly and amended; pending further action in the Senate/ways & means process. As of June 3, 2025, no further action was recorded.
Compiled from official sources — confirm details with the bill’s official record.
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