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Fiscal Notes

From Chapter III of the 2013 Legislative Manual:

A fiscal note is a document that details the fiscal effect of certain bills and resolutions and is attached to or becomes a part of the bill or resolution. An example of a fiscal note may be found in Appendix D. The statutory provisions regarding fiscal notes for bills and joint resolutions are found in NRS 218D.400 through NRS 218D.495, inclusive. inclusive. A bill or joint resolution is required to have a fiscal note if it meets any of the following criteria:

  • It creates or increases a fiscal liability or decreases revenue for the State government by more than $2,000;
  • It increases or provides for a new term of imprisonment in the State prison or makes release on parole or probation from the State prison less likely; or
  • It creates or increases a fiscal liability or decreases revenue for any local government or school district. (A fiscal note is not required if the only impact on a local government is that a bill or joint resolution increases or newly provides for a term of imprisonment in a county or city jail or detention facility, or makes release on probation therefrom less likely.)

Information regarding the necessity of a fiscal note can be found in the summary of the bill or joint resolution. All bills or joint resolutions which propose ballot questions have fiscal notes.

When a bill or resolution is drafted, the Legislative Counsel consults with the Fiscal Analysis Division to determine if a fiscal note is required. If the requester is a legislator, the Fiscal Analysis Division then informs the legislator requesting the bill draft that a fiscal note is required and requests permission to obtain fiscal notes from the affected State or local government entities. If the legislator does not give permission, requests for fiscal notes are made automatically upon introduction of the bill. Although a bill or joint resolution can be introduced without a fiscal note, the fiscal note shall be obtained by the Fiscal Analysis Division before a vote is taken on such a bill or joint resolution by a committee of the Senate or the Assembly.

A fiscal note is required only on the original bill or joint resolution, but is not required on amendments. If an amendment by either house invalidates the original fiscal note, the presiding officer (the Senate Majority Leader or the Speaker of the Assembly) may direct the Fiscal Analysis Division to obtain a new fiscal note showing the effect of the amended bill or joint resolution. Any legislator may request that a fiscal note be done on any bill while it is before the house of the Legislature to which the legislator belongs. Upon receiving the request, the presiding officer shall request the Fiscal Analysis Division to obtain a fiscal note if the presiding officer determines that the bill or joint resolution requires a fiscal note.

A bill or joint resolution that is sent to a State or local government entity for a fiscal note may be used by that entity for official purposes only, and may not be copied or otherwise disseminated by that entity until the bill or joint resolution has been made public, or with permission of the party who has requested the bill or joint resolution. The Fiscal Analysis Division does not release the name of the party requesting the bill to the entity requested to complete the fiscal note. State agencies have five working days from the date of request to provide a response of the fiscal impact, send it to the Department of Administration for review and comments, and return it to the Fiscal Analysis Division. The Fiscal Analysis Division may grant up to a ten-day extension if the subject requires extensive research. Fiscal notes completed by the Judicial Branch, the Legislature, or other non-Executive Branch agencies are returned directly to the Fiscal Analysis Division and are not subject to review by the Department of Administration.

Local governments are allowed eight working days to provide a response to a request for a fiscal note, but may not be given an extension beyond that period. Completed fiscal notes from local governments are compiled by the Fiscal Analysis Division from the information provided by the appropriate local government agencies.


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Last updated 1/29/2013

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