Assemblymember Brian Hibbetts presented Assembly Bill 243 to the committee, saying the legislation would "establish certain partial tax exemptions for surviving spouses of members of the armed forces of the United States who were killed in the line of duty." Hibbetts said a conceptual amendment from Assemblymember Backus clarifies technical language and was considered friendly.

Hibbetts described the policy as extending to "the spouse or registered domestic partner of the service member killed in the line of duty" and confirmed the surviving spouse must have been married or registered as a domestic partner at the time of death and "cannot have been remarried." Committee members noted earlier revenue hearings that had estimated a finite eligible population; one committee member referenced a count of Nevada hometowns for Gold Star individuals in the 600s and testimony that between roughly 50 and 60 surviving spouses might be affected depending on ages and conflicts. Testimony in support came from the United Veterans Legislative Council and the American Legion Auxiliary.

There were no opposition callers; the sponsor closed the hearing. No committee vote was taken during the hearing.