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2026-07-06 17:27:28 -04:00

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---
type: "Bill"
title: "Recognizes certain virtual currencies as a form of intangible personal property for purposes of taxation. (BDR 32-878)"
description: "AN ACT relating to taxation; clarifying that certain virtual currencies are intangible personal property for the purposes of taxation; and providing other matters properly relating thereto."
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "80"
identifier: "SB 164"
citation: "Nevada SB 164 (80)"
classification: ["bill"]
subjects: ["CRYPTOCURRENCIES", "MONEY", "PROPERTY TAX"]
status: "enacted"
primary_sponsors: ["Senator Ben Kieckhefer"]
version_count: 4
action_count: 14
vote_count: 0
first_action: "2019-02-14T08:00:00+00:00"
last_action: "2019-06-10T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/dffd9207-31b0-4cc3-bd77-c8c2b829bffb"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/80th2019/Bill/6235/Overview"
source_hash: "7a9ff4e9e6d5b609bc592748b55d1763a2398db31913662b7b4968e15aad7d36"
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 SB 164 (80) — Recognizes certain virtual currencies as a form of intangible personal property for purposes of taxation. (BDR 32-878)
AN ACT relating to taxation; clarifying that certain virtual currencies are intangible personal property for the purposes of taxation; 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/SB/SB164.pdf)
2. **Amendment 152** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_SB164_152.pdf)
3. **Reprint 1** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/SB/SB164_R1.pdf)
4. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/SB/SB164_EN.pdf)
## Sponsors
- Senator Ben Kieckhefer — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-02-14T08:00:00+00:00** Read first time. Referred to Committee on Revenue and Economic Development. To printer. `reading-1, referral-committee`
- **2019-02-15T08:00:00+00:00** From printer. To committee.
- **2019-04-15T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 152.) To printer. `committee-passage`
- **2019-04-16T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To Assembly.
- **2019-04-17T07:00:00+00:00** In Assembly. Read first time. Referred to Committee on Taxation. To committee.
- **2019-05-20T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2019-05-21T07:00:00+00:00** Read second time. `reading-2`
- **2019-05-22T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2019-05-23T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2019-05-24T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 39, Nays: None, Excused: 2, Vacant: 1.) `passage, reading-3`
- **2019-05-29T07:00:00+00:00** To Senate. In Senate. To enrollment.
- **2019-05-30T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2019-06-07T07:00:00+00:00** Approved by the Governor. `executive-signature`
- **2019-06-10T07:00:00+00:00** Chapter 476.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dffd9207-31b0-4cc3-bd77-c8c2b829bffb`. Confidence: reported (aggregated from official Nevada legislature records).