NV AB77

Raises the employee threshold for requiring paid family and medical leave policies from 50 to 500 full-time employees for businesses seeking partial tax abatements, and allows businesses to receive multiple abatements for expanding the same business in a county

Expands eligibility for partial tax abatements to include businesses offering "import substitution jobs" (positions at companies that manufacture or produce goods/services currently imported into Nevada in significant quantities) and providers of specialty health care or health care in rural areas

Grants the Office of Economic Development discretionary authority to deny any application for partial tax abatements if the Office determines denial is in the best interests of the State

Extends property tax abatement eligibility to businesses that produce biofuels, biomass, or other primary fuels from recycled materials, and to businesses that recycle or repurpose materials used in renewable energy production (such as solar panels) or waste materials from mineral extraction

Requires updated reporting on abatement programs to include data on import substitution jobs, specialty health care jobs, and rural health care jobs, and expands workforce training grant eligibility to cover these job categories