Nevada bill would require tax‑abated businesses to report community benefits within two years

Assemblymember Erica Mosca presented Assembly Bill 226 to the Assembly Committee on Revenue on June 1, 2025, proposing that companies receiving state tax abatements include a checkbox on their application and file a community benefits report within two years.

Mosca said the change is intended to standardize how companies describe and later report contributions to local communities in addition to economic development. "We do expect that they're going to give back to our community, not just in an economic benefit, but with a community benefit as well," Assemblymember Erica Mosca said.

The bill, as described by Mosca, would require an applicant that receives a tax abatement to work with local stakeholders and report outcomes against a community benefits agreement within two years of receiving the abatement. Mosca said the measure is intended as a relatively light initial requirement — a checkbox at application time — with a later reporting requirement to give companies time to engage with communities.

Mosca told the committee she removed more detailed, prescriptive language from the draft and intends to work with stakeholders to define the form and content of a community benefits agreement in amendment language. She said the bill does not affect the film industry at GOED's request.

Supporters who testified at the hearing included Henry Rosas, external affairs manager for United Way of Southern Nevada, who said the organization supported the bill as a step to strengthen partnerships between private investment and community nonprofits; Thomas Hammond for the Las Vegas Global Economic Alliance; Olivia Tanager for the Sierra Club Toiyabe Chapter; Dr. Ali Caliendo of Foster Kinship; and Kishelle Coleman of Boys Town. Paul Merack of the Las Vegas Chamber told the committee the chamber had met with the sponsor and would remove its prior concerns after the sponsor's amendment.

None of the testimony at the hearing reported a formal vote on AB226. The committee opened and closed the public hearing and received support, opposition (withdrawn by the Chamber after amendment), and neutral comments; no committee action or final vote was recorded at the hearing.

Mosca said she would work with stakeholders and committee staff on amendment language and thanked nonprofit representatives for their input.

The hearing record included GoED statistics cited by Mosca that 304 companies had received abatements since the program began in 2012 and that 12 had been recorded in the current fiscal year; the bill sponsor and staff characterized these figures as background information provided by GoED. The sponsor also emphasized the proposal would give nonprofits better knowledge of companies approved for abatements so they could pursue potential partnerships.

The committee closed the hearing on AB226 and took up the next agenda item.