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AB 599

Relating to: allowing voters to automatically receive absentee ballots for every election, eliminating the indefinitely confined voter status for receiving absentee ballots, and providing a penalty. (FE)

2025-2026 Regular Session Introduced by Scott Allen and 7 co-sponsors

Codifies Nevada Educational Choice Scholarship program, raises tax-credit cap to 8,725,000 (FY25-26) and 10,725,000 thereafter, and adds registration, reporting, and oversight.

Failed to pass pursuant to Senate Joint Resolution 1
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Bill Summary · AB 599

AB 599 — Nevada Educational Choice Scholarship Program (BDR 34‑1157)

Status: Introduced Feb 13, 2025. Passed Assembly (Ayes 79, Noes 0) June 2, 2025; referred to the Senate. Committee hearing later postponed and no further action taken as of June 24, 2025.

Purpose

To revise and tighten statutory requirements governing the Nevada Educational Choice Scholarship Program by (1) codifying program operating rules that previously were in regulation, (2) increasing program capacity by raising the annual tax credit cap, and (3) adding registration, reporting, transparency, and oversight requirements for scholarship organizations, participating schools, and state agencies.

Key provisions

  • Registration and eligibility
    • Requires scholarship organizations to register with the Nevada Department of Education (NDE) on a standardized form and provide: contact/fiscal-year info, 501(c) tax‑exempt proof, Nevada incorporation confirmation, written grant‑award procedures, and an affidavit by a chief officer.
  • Financial and operational reporting
    • Registered scholarship organizations must provide financial statements, notify NDE if they cease to qualify or dissolve, permit inspections by the Superintendent’s designee, and notify the Department of Taxation of each donation received.
    • Donations may not be carried forward by a scholarship organization for more than 5 years.
  • Application and award procedures
    • Parents/guardians may apply directly to scholarship organizations. Scholarship organizations must have written procedures for determining eligibility and awarding grants and must follow a statutorily defined order of priority when awarding grants (detailed priority criteria are codified from existing regulations).
  • School reporting and oversight
    • Each school that receives scholarship-funded pupils must submit an annual report to NDE (by August 1) on academic progress of those pupils, certified by the school’s executive/owner/chair.
    • NDE will compile and analyze the data, provide anonymized summaries to the Governor, State Board of Education, and (in alternating years) the Legislature and Joint Interim Standing Committee on Education.
    • NDE may suspend or disqualify schools that fail to comply; scholarship organizations may not award grants to suspended/disqualified schools.
  • Tax credit cap increase
    • Raises the annual total amount of modified business tax credits the Department of Taxation may approve under the Program from $6,655,000 to:
    • $8,725,000 for FY 2025–2026; and
    • $10,725,000 for FY 2026–2027 and each subsequent fiscal year.
  • Codification
    • Several provisions previously in administrative regulation (NAC 388D.030–388D.130) are placed into statute (NRS Chapter 388D).

Who is affected

  • Scholarship organizations (new registration, reporting, and donor-notification duties; donation carryforward limit)
  • Businesses/donors using the modified business tax credit (higher statewide cap may increase available credits)
  • Participating private schools (annual academic reporting; risk of suspension/disqualification)
  • Department of Education and Department of Taxation (increased administrative/oversight responsibilities)
  • Eligible pupils and families (household income limit remains at 300% of federal poverty level; potentially expanded grant availability due to increased credit cap)

Fiscal and procedural notes

  • Fiscal note: Effects on the State: Yes; on local government: No.
  • Procedural timeline: Introduced Feb 13, 2025; moved through Assembly committees; passed Assembly June 2, 2025; referred to Senate; committee hearing later postponed and no further action taken as of June 24, 2025.

Considerations

  • Increases transparency and accountability in scholarship spending and school outcomes.
  • Raising the credit cap expands program capacity but may increase foregone tax revenue (state fiscal impact).
  • New administrative requirements will raise compliance costs for scholarship organizations, schools, and state agencies.

Compiled from official sources — confirm details with the bill’s official record.

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