NV SB259

Restricts permissible uses of county sales and use tax proceeds (0.25% tax rate authorized under NRS 377D.100) to only two purposes: programs to reduce homelessness and establishing, operating, or maintaining public transit systems

Eliminates school districts as eligible recipients of tax proceeds; funds may only be retained by counties or remitted to cities

Prohibits use of tax funds effective October 1, 2025, for early childhood education, adult education, truancy reduction programs, affordable housing development, teacher recruitment/retention incentives, and hospitality workforce training programs

Requires counties and cities receiving tax funds to submit annual spending reports by November 1 to the Legislative Counsel Bureau for legislative review