In effect
Scope
NRS 360.754, as published with the heading "Effective through December 31, 2056," lets a person who intends to locate or expand a data center in Nevada apply to the Office of Economic Development for a partial abatement of one or more taxes imposed under chapter 361 or 374. For an abatement of not more than 10 years, the opened section requires at least 10 full-time Nevada-resident employees and at least $25 million of cumulative capital investment, on the timelines the section states. For an abatement of 10 years or more but not more than 20 years, it requires at least 50 such employees and at least $100 million of cumulative capital investment. The Office must find the application consistent with the State Plan for Economic Development. The section does not exempt a project from local permits, and it does not say every data center receives an abatement.
Dates
- Effective
- No single effective day is stated
- Scheduled expiration
- 31 December 2056
- Completion condition
- The codified heading says this section is effective through 31 December 2056. Each approved abatement has its own period of not more than 10 years or not more than 20 years.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026
- Issuing authority
- Nevada Legislature
Summary
NRS 360.754 authorizes the Governor's Office of Economic Development to approve a partial abatement of specified property taxes and local sales and use taxes for a new or expanded data center that meets the section's tests. The opened text distinguishes an abatement of not more than 10 years, with at least 10 Nevada-resident jobs and at least $25 million of capital investment, from an abatement of 10 to 20 years, with at least 50 such jobs and at least $100 million. The official heading says the section is effective through 31 December 2056. That date is the end stated for this statutory text. It is not the end date of every abatement the Office has already approved. An abatement is not a local building permit and does not order an operating facility to close.
What this does not establish
- The primary source is the official NRS chapter page. The record uses the NRS 360.754 text and heading, not the other abatement sections on that page.
- Wage and continued-operation conditions are also in the section. They are not all restated here.
- 31 December 2056 is the heading's end of this codified text. A later Legislature could replace the section. No replacement was opened.
- The section says the data center must continue to meet eligibility and must obtain local business licenses and permits. Those local permits are not this abatement.
Unresolved questions
- Whether an abatement approved shortly before 31 December 2056 can run for a full 10 or 20 years past that day was not answered by the heading alone.
- The biennial report of approved abatements was not used as the legal text.
Relationships
Supersession means a later instrument replaces the earlier legal effect. A later implementation or a related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://www.leg.state.nv.us/nrs/nrs-360.html