NV AB423

Employers with only one owner-employee or up to two employees who are first-degree relatives and co-owners may elect to reimburse the Unemployment Compensation Fund for benefits paid rather than making quarterly contributions, effective January 1, 2026

State business license application fees ($200, or $500 for corporations) and first renewal fees are waived for businesses that do not qualify for existing tax abatements, or that attest they will hire 3-5 full-time employees within 8 quarters or invest $5,000-$50,000 in capital within 2 years, depending on county/city population size

Secretary of State must verify at second license renewal whether businesses met their attested employment or capital investment criteria, and require payment of waived fees if criteria were not fulfilled

Land use authorities must review applications to modify personal wireless service facilities in accordance with federal law requirements under 47 U.S.C. § 332, § 1455(a), and FCC/FAA rules

Most provisions become effective October 1, 2025, with unemployment compensation changes effective January 1, 2026