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AB 28

Revises provisions related to transportation. (BDR 22-463)

2025 Regular Session

Extends deadlines to allow RTC and Clark County to seek voter approval for a regional gross-re receipts tax to fund transportation projects through 2028 if voters approve.

Approved by the Governor. Chapter 65.
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Bill Summary · AB 28

AB 28 (BDR 22-463) — Summary (Chapter 65, 2025)

Status: Approved by the Governor (Chapter 65).
Introduced: Dec. 2, 2024. Sponsor: Regional Transportation Commission of Southern Nevada / Assembly Committee on Government Affairs.

Purpose

AB 28 extends statutory deadlines that allow the Regional Transportation Commission (RTC) of Southern Nevada and the Clark County Board of Commissioners to pursue a voter-approved local sales tax dedicated to transportation projects. The bill preserves the RTC’s ability to propose, and the county’s ability to submit to voters, an additional tax on gross receipts of retailers for sales of tangible personal property to fund transportation.

Key provisions

  • Amends NRS 277A.470 to extend two deadlines from December 31, 2024 to December 31, 2028:
    • The deadline by which an RTC may prepare and submit recommendations to the county board proposing an additional retail gross-receipts tax for transportation funding.
    • The deadline by which the county board may, one time, submit to voters at the next general election the question of whether to impose the recommended tax (only if that general election occurs no later than Dec. 31, 2028).
  • Requires RTC recommendations to specify: proposed tax rate, duration (period) of the tax, and the types/locations of transportation projects to be funded.
  • If a majority of voters approve the question, the county board must impose the tax as specified; the statute allows imposition notwithstanding other statutory limits (including limits on rate or duration) subject to NRS 277A.480 and 277A.490.
  • No other substantive changes to the tax authorization or project-eligibility language.

Who is affected

  • RTC of Southern Nevada: retains authority to propose the local funding measure through Dec. 31, 2028.
  • Clark County Board of Commissioners: may submit one countywide ballot question (if election held by Dec. 31, 2028).
  • Clark County voters: will have the opportunity to approve or reject the proposed tax.
  • Retailers (as taxpayers/collectors): would be subject to a countywide gross-receipts tax on retail sales only if voters approve.
  • Transit riders and local transportation projects: potential beneficiaries if a tax is approved.

Procedural / timeline notes

  • The bill simply extends prior deadlines; the county may only use the authorization once and only in conjunction with a general election held by Dec. 31, 2028.
  • Legislative documents indicate no fiscal effect on state or local government (per committee fiscal note).

Fiscal / policy context and support

  • Fiscal note: Effect on Local Government — No; Effect on the State — No.
  • Support (example): AARP Nevada submitted testimony supporting AB 28, emphasizing the importance of maintaining the option to seek voter authorization to fund public transit and avoid significant service cuts.

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

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