---
type: "Bill"
title: "Revises provisions governing economic development. (BDR 22-803)"
description: "AN ACT relating to tax abatements; prohibiting the Office of Economic Development from approving certain abatements of the taxes imposed for the support of local schools under certain circumstances; prohibiting the Office from approving certain partial abatements of taxes if the applicant has previously received the partial abatement of taxes; revising the period for which certain partial abatements of taxes may be approved; and providing other matters properly relating thereto."
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "80"
identifier: "AB 400"
citation: "Nevada AB 400 (80)"
classification: ["bill"]
subjects: ["ECONOMIC DEVELOPMENT", "BOARD OF", "LEGISLATURE", "DATA CENTERS", "SUNSET LEGISLATION", "ECONOMIC DEVELOPMENT", "LEGISLATIVE COUNSEL BUREAU", "AIRCRAFT AND AIRPORTS", "LOCAL SCHOOL SUPPORT TAX", "ECONOMIC DEVELOPMENT", "OFFICE OF"]
status: "enacted"
primary_sponsors: ["Assemblywoman Teresa Benitez-Thompson"]
version_count: 6
action_count: 12
vote_count: 0
first_action: "2019-03-21T07:00:00+00:00"
last_action: "2019-06-05T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/34479a76-f2df-48db-a4a6-16be3aaa587e"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/80th2019/Bill/6765/Overview"
source_hash: "d8653919bd85182fe700c23c7949dc2817efba95b236513ec0f6452d316ef7d0"
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 400 (80) — Revises provisions governing economic development. (BDR 22-803)

AN ACT relating to tax abatements; prohibiting the Office of Economic Development from approving certain abatements of the taxes imposed for the support of local schools under certain circumstances; prohibiting the Office from approving certain partial abatements of taxes if the applicant has previously received the partial abatement of taxes; revising the period for which certain partial abatements of taxes may be approved; 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/AB400.pdf)
2. **Amendment 621** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_AB400_621.pdf)
3. **Amendment 791** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_AB400_R1_791.pdf)
4. **Reprint 1** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB400_R1.pdf)
5. **Reprint 2** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB400_R2.pdf)
6. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB400_EN.pdf)

## Sponsors

- Assemblywoman Teresa Benitez-Thompson — primary (person)

## Timeline

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

- **2019-03-21T07:00:00+00:00** Read first time. Referred to Committee on Taxation. To printer. `reading-1, referral-committee`
- **2019-03-22T07:00:00+00:00** From printer. To committee.
- **2019-04-22T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 621.) To printer. `committee-passage`
- **2019-04-23T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 35, Nays: 6, Excused: 1.) To Senate.
- **2019-04-24T07:00:00+00:00** In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.
- **2019-05-23T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 791.) To printer. `committee-passage`
- **2019-05-24T07:00:00+00:00** From printer. To re-engrossment. Re-engrossed. Second reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.
- **2019-05-27T07:00:00+00:00** In Assembly.
- **2019-05-28T07:00:00+00:00** Senate Amendment No. 791 concurred in. To enrollment.
- **2019-06-01T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2019-06-03T07:00:00+00:00** Approved by the Governor. `executive-signature`
- **2019-06-05T07:00:00+00:00** Chapter 359.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/34479a76-f2df-48db-a4a6-16be3aaa587e`. Confidence: reported (aggregated from official Nevada legislature records).