Bill would give one‑time GST credit at vehicle registration to volunteer firefighters; DMV and fiscal staff flag costs

Assemblyman Greg Koenig presented Assembly Bill 313 to provide a partial exemption from the governmental services tax (GST) applied at vehicle registration for qualified volunteer firefighters. The sponsor described the proposal as a targeted, administratively simple benefit intended to assist recruitment and retention in Nevada’s largely volunteer rural fire departments.

Koenig said the bill’s conceptual amendments would (1) limit the exemption to one vehicle per volunteer and (2) require at least six months of volunteer service before qualifying. Michael Heidemann, executive director of the Nevada State Firefighters Association, told the committee volunteer ranks have fallen roughly 35 percent in five years in parts of the state; he said small communities rely on volunteers to staff fire and ambulance responses.

Ryan Beeman of the Professional Firefighters in Nevada urged support and said the credit would reduce out‑of‑pocket vehicle costs and signal appreciation for volunteers.

Fiscal analyst Michael Nakamoto walked the committee through the statutory mechanics used to convert a vehicle‑registration tax exemption into a $350 benefit. He explained that the GST calculation starts with a vehicle’s MSRP, applies a 35 percent factor to produce a “determined value,” then applies statutory depreciation and the GST rate (4 percent in most counties; 5 percent where there is a supplemental rate). Nakamoto said the formula used in drafting the bill corresponds to subtracting approximately $8,750 from the vehicle’s determined value so that 4 percent of the remainder equals roughly $70 in tax due — yielding a net tax savings of about $350 for a typical new vehicle in the example. He cautioned that the net benefit varies by vehicle age, value and county GST rate and that the statutory minimum GST ($16) interacts with the calculus.

Sean Severs of the Nevada DMV said the department is neutral on the bill, referenced a fiscal note posted on NELIS and asked to work with the sponsor to reduce the exemption’s estimated impact. The sponsor said DMV’s initial fiscal estimate of roughly $9 million was reduced after technical work and that the sponsor’s adjusted estimate was roughly $180,000.

Committee members asked how many volunteers exist in Nevada; Koenig and Heidemann estimated roughly 650 volunteer firefighters statewide, with Clark County’s volunteer count cited at about 100 to 110. Members also asked about take‑up rates and vehicle values; fiscal staff noted not all eligible volunteers will claim the benefit and that vehicle depreciation and county rates affect the per‑vehicle reduction.

The committee took testimony but did not take a final vote. Sponsors said they would work with DMV and fiscal staff on technical drafting and fiscal assumptions.