---
type: "Bill"
title: "Provides for tax credits for certain business entities that invest in certain fresh food retailers located in underserved communities and similar areas. (BDR 18-318)"
description: "AN ACT relating to economic development; providing for tax credits for certain business entities that invest in certain fresh food retailers located in underserved communities and similar areas; and providing other matters properly relating thereto."
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "80"
identifier: "AB 326"
citation: "Nevada AB 326 (80)"
classification: ["bill"]
subjects: ["STATE TREASURER", "INSURANCE PREMIUM TAX", "STATE FINANCES AND FUNDS", "PUBLIC‑PRIVATE PARTNERSHIPS", "PARTNERSHIPS", "GIFTS AND GRANTS", "LOANS", "NEVADA NEW MARKETS JOBS ACT", "APPROPRIATIONS", "GROCERY STORES", "NONPROFIT CORPORATIONS AND ASSOCIATIONS", "FARMER’S MARKETS"]
status: "enacted"
primary_sponsors: ["Assemblyman Edgar Flores", "Assemblyman Howard Watts", "Assemblyman Jim Wheeler", "Assemblyman Ozzie Fumo", "Assemblyman Skip Daly", "Assemblyman Steve Yeager", "Assemblyman Tom Roberts", "Assemblyman William McCurdy", "Assemblywoman Bea Duran", "Assemblywoman Daniele Monroe-Moreno", "Assemblywoman Dina Neal", "Assemblywoman Heidi Swank", "Assemblywoman Sandra Jauregui", "Assemblywoman Sarah Peters", "Assemblywoman Shannon Bilbray-Axelrod", "Senator Yvanna Cancela"]
version_count: 6
action_count: 12
vote_count: 0
first_action: "2019-03-18T07:00:00+00:00"
last_action: "2019-06-17T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/74476155-8ecf-41ec-b16b-27809544dc69"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/80th2019/Bill/6592/Overview"
source_hash: "8d1fabf124a622cad767ca5ce31cedf755013700c4150f056b891cec771ed5b7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nv"]
---

# Nevada AB 326 (80) — Provides for tax credits for certain business entities that invest in certain fresh food retailers located in underserved communities and similar areas. (BDR 18-318)

AN ACT relating to economic development; providing for tax credits for certain business entities that invest in certain fresh food retailers located in underserved communities and similar areas; and providing other matters properly relating thereto.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB326.pdf)
2. **Amendment 1028** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_AB326_R1_1028.pdf)
3. **Amendment 363** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_AB326_363.pdf)
4. **Reprint 1** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB326_R1.pdf)
5. **Reprint 2** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB326_R2.pdf)
6. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB326_EN.pdf)

## Sponsors

- Assemblyman Edgar Flores — primary (person)
- Assemblyman Howard Watts — primary (person)
- Assemblyman Jim Wheeler — primary (person)
- Assemblyman Ozzie Fumo — primary (person)
- Assemblyman Skip Daly — primary (person)
- Assemblyman Steve Yeager — primary (person)
- Assemblyman Tom Roberts — primary (person)
- Assemblyman William McCurdy — primary (person)
- Assemblywoman Bea Duran — primary (person)
- Assemblywoman Daniele Monroe-Moreno — primary (person)
- Assemblywoman Dina Neal — primary (person)
- Assemblywoman Heidi Swank — primary (person)
- Assemblywoman Sandra Jauregui — primary (person)
- Assemblywoman Sarah Peters — primary (person)
- Assemblywoman Shannon Bilbray-Axelrod — primary (person)
- Senator Yvanna Cancela — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-03-18T07:00:00+00:00** Read first time. Referred to Committee on Government Affairs. To printer. `reading-1, referral-committee`
- **2019-03-20T07:00:00+00:00** From printer. To committee.
- **2019-03-25T07:00:00+00:00** Notice of eligibility for exemption.
- **2019-04-16T07:00:00+00:00** From committee: Amend, and do pass as amended. `committee-passage`
- **2019-04-17T07:00:00+00:00** Read second time. Amended. (Amend. No. 363.) Rereferred to Committee on Ways and Means. Exemption effective. To printer. `reading-2`
- **2019-04-18T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint. To committee.
- **2019-05-30T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 1028.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 36, Nays: 4, Excused: 1, Vacant: 1.) To printer. From printer. To reengrossment. Reengrossed. Second reprint. To Senate. In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. `committee-passage`
- **2019-06-02T07:00:00+00:00** From committee: Do pass. Placed on Second Reading File. Read second time. `committee-passage`
- **2019-06-03T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 20, Nays: 1.) To Assembly. In Assembly. To enrollment. `passage, reading-3`
- **2019-06-06T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2019-06-14T07:00:00+00:00** Approved by the Governor. `executive-signature`
- **2019-06-17T07:00:00+00:00** Chapter 631.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/74476155-8ecf-41ec-b16b-27809544dc69`. Confidence: reported (aggregated from official Nevada legislature records).