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From YouTube: 2/11/2021 - Assembly Committee on Revenue
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A
C
A
And
I
am
here,
thank
you.
Please
mark
the
members
present
as
they
arrive.
I
believe
assemblywoman
constandine
is
is
here
presently,
but
the
remainder
I
are
all
going
to
be
a
little
late.
A
A
Committee
members
will
be
using
multiple
screens,
like
laptops
and
other
screens,
to
participate
in
the
meeting
virtually,
but
also
to
review
the
bill
and
to
review
exhibits.
That
type
of
thing,
please
don't
take
that
as
a
sign
of
inattention
or
disrespect.
If
you
see
a
member
looking
on
a
different
screen,
we're
still
trying
to
navigate
this
new
reality
of
virtual
meetings.
A
As
a
reminder,
and
as
it's
stated
on
our
agenda,
we
will
have
public
comment
which
will
hurt
the
end
of
the
meeting
and
may
be
limited
in
duration.
A
Details
on
how
to
participate
during
the
public
comment
or
in
support
opposition
or
neutral
for
a
bill
are
available
on
nellis,
which
you
can
get
to
on
the
legislature's
website.
You
can
provide
your
input
in
numerous
ways.
Besides
testifying
as
well,
you
can
give
us
written
testimony,
you
can
vote
in
polls
etc,
and
you
can
find
all
of
that
on
nellis
before
we
move
on
to
the
bill.
A
I
want
to
acknowledge
that
today,
the
nevada
black
legislative
caucus
celebrated
black
history
month
with
a
virtual
black
history
luncheon
and
that
included
black
history
in
the
nevada
legislature
and,
if
you're
interested
in
watching
that
presentation,
which
was
wonderful,
you
can
find
it
on
social
media.
You
can
also
go
to
the
youtube
channel
for
the
nblc.
A
Also,
tomorrow
is
chinese
new
year
and,
as
2021
is
the
year
of
the
ox,
the
greeting,
that's
often
used
is
wishing
you
lucky
oxyear,
so
happy
chinese
new
year
for
anyone
celebrating
I'm
now
going
to
open
the
hearing
on
89..
A
This
measure
revises
provisions
governing
the
disclosure
of
certain
confidential
information
by
the
department
of
taxation
and
presenting
executive
director
melanie
young,
from
the
nevada
department
of
taxation
and
tiffany
greenemire
from
the
governor's
finance
office.
So
please
go
ahead
when
you're
ready.
D
F
Nrs
360
255
is
the
department's
confidentiality
statute
and
it
provides
that
the
department
cannot
disclose
the
records
and
files
of
a
taxpayer
relating
to
the
administration
and
collection
of
taxes,
fees
and
assessments.
However,
this
statute
also
provides
exceptions.
When
the
department
can
disclose
records
and
files.
F
F
Nrs
353
provides
the
various
powers
and
duties
of
the
budget
division,
which
includes
preparing
the
budget
and
forecasting
numbers
for
the
economic
forum
staff
in
the
budget.
Division
at
the
governor's
finance
office
requires
data
from
the
department
of
taxation
when
making
its
revenue
projections
for
the
economic
forum
pursuant
to
nrs
353
228,
the
economic
forum
is
responsible
for
forecasting
future
state
general
fund
revenues
for
seven
of
the
state's
major
revenue
sources
for
each
of
these
revenue
sources.
F
To
prepare
these
forecasts.
The
legislative
council,
bureau's
fiscal
analysis,
division
and
the
governor's
finance
office
budget
division
need
data
regarding
past
and
current
revenues
of
the
state
that
are
in
taxation's
possession.
Currently,
we
are
able
to
release
this
data
to
the
legislative
council
bureau's
fiscal
division
pursuant
to
nrs
218f
620.
F
However,
no
such
statute
exists
for
us
to
release
this
information
to
the
governor's
finance
office
budget
division.
Not
having
access
to
this
information
provides
a
disadvantage
to
the
governor's
finance
office
budget
division.
When
forecasting
the
numbers,
the
economic
forum
relies
on
these
forecasts
when
determining
the
official
forecasts
of
future
state
general
fund
revenues
and
how
much
revenue
will
be
available
for
the
biennial
budget
cycle.
F
Furthermore,
all
agencies
of
the
state,
including
the
governor
and
the
nevada
legislature,
are
required
to
use
the
forum's
forecast,
which
is
provided
shortly
before
the
beginning
of
a
new
legislative
session.
As
a
result,
it
would
be
prudent
for
the
economic
forum
to
have
the
most
accurate
forecast
to
make
the
official
forecast
determination.
F
Is
this
due
to
a
change
in
the
underlying
economy,
or
perhaps
a
large
taxpayer
became
non-compliant,
or
perhaps
a
taxpayer
was
recoded
into
a
different
industry
being
able
to
clearly
discuss
whether
the
changes
in
the
data
were
due
to
actual
changes
in
economic
activity
or
to
non-economic
changes
in
a
taxpayer.
Activity
can
greatly
improve
forecasts
by
allowing
the
forecaster
to
account
for
these
changes
in
their
models.
A
Thank
you
very
much.
I
do
have
some
questions
from
committee
members
we'll
start
with
assemblyman
yeager.
G
Thank
you
so
much
madam
chair,
and
thank
you
for
the
presentation.
I
have
a
question
just
I
don't
know.
If
anybody
knows
this
and
ms
hughes,
you
just
kind
of
mentioned
it,
but
my
initial
question
was:
you
know
why.
Why
did
we
not
provide
this
information
initially
to
the
governor's
finance
office?
F
This
is
shelley
hughes
for
the
record.
I
I
do
not
know
that
answer,
I'm
not
sure
if
melanie
may
know
the
background
of
that.
I
could
tell
you
that
you
know
our
confidentiality
statute
has
changed
a
little
bit
as
the
years
have
passed
as
of
last
year,
we
added
three
exceptions
to
360
255
because
of
some
cannabis
situations,
so
I'm
not
sure.
Maybe
it
wasn't
something
that
was
considered
at
the
time.
The
statute
came
in
place.
A
Okay,
thank
you.
Next,
I
have
a
question
from
assemblywomanconsidine
who
I
guess,
she's
having
some
some
issues
with
her
audio.
But
let's
see
if
if
she
can
ask
the
question.
A
E
Currently,
we
have
done
a
temporary
workaround
where
we've
been
able
to
disclose
some
of
the
information
to
the
governor's
finance
office,
but
that's
only
as
a
temporary
solution,
and
so
we're
looking
to
add
this
to
the
provisions
and
nrs360.255
so
that
we
can
have
a
permanent
solution
to
be
able
to
do
that,
and
also,
I
believe,
tiffany
grindermeyer
from
the
governor's
finance
office
has
a
statement
that
she
would
like
to
share
in
regards
to
this
bill
as
well.
H
I
am
here
with
the
department
of
taxation,
two
percent
ab9,
which
revises
provisions
governing
the
disclosure
of
certain
information
by
the
department
of
taxation
to
the
governor's
office
of
finance
budget
division.
Under
certain
circumstances,
it
is
important
to
note
that
the
disclosure
of
certain
confidential
information
to
the
budget
division
will
only
be
utilized
for
the
projections
of
revenues
in
nrs
353.22
requires
the
director
of
the
legislative
council
bureau
and
the
chief
of
the
budget
division
of
the
office
of
finance
to
jointly
provide
staff
to
the
economic
forum.
H
Given
the
joint
nature
of
the
work
required
for
the
economic
forum,
the
current
law
does
not
allow
both
parties
to
work
under
the
same
information
set.
The
two
offices
also
provide
consensus
revenue
projections
for
various
non-general
fund
revenue
sources,
such
as
those
dedicated
to
support
k-12
education.
H
The
latter
is
just
one
example
of
it
of
a
situation
in
which
the
two
offices
work
together
on
revenue
projections
needed
by
both
the
executive
and
legislative
branches
of
government
in
in
the
budget,
developing
budget
development
and
approval
process.
The
current
law
does
not
allow
the
two
offices
to
discuss
the
matters
that
may
be
confidential
in
nature.
H
A
Thank
you,
ms
karina
meyer,
so
we're
going
to
go
back
to
questions.
I
have
a
question
from
assemblyman
roberts.
I
Thank
you,
madam
chair,
and
just
to
go
off
with
some
of
the
other
questions
that
we're
asking
and
just
help
me
understand.
I
E
Thank
you,
melanie
young
executive
director
for
the
record
and
thank
you,
assemblyman
roberts
for
the
question,
some
of
the
things
that
and
I'm
going
to
piggyback
a
little
bit
on
assemblywoman
consonants
questions.
So
the
department
of
taxation
provides
monthly
statistics
on
a
regular
basis
to
the
legislative
council
bureau
and
the
governor's
finance
office,
and
so
what's
really
come
about
here
is
during
the
pandemic.
E
The
department
was
issuing
extension
letters
for
certain
taxpayers
to
have
an
extension
of
paying
their
taxes,
and
so
it
was
really
important
to
get
down
to
a
more
granular
level
on
which
taxpayers
had
asked
for
an
extension
which
we
granted
to
be
able
to
know
whether
or
not
there
was
information
that
those
taxpayers
you
know
it
was
this
a
ongoing
issue
with
it
that
taxpayer
was
this,
just
a
an
agreement
between
the
department
of
taxation
and
that
taxpayer.
E
For
that
extension,
I
think
you
know
that's
just
one
example
of
some
things
that
came
about
during
this.
The
situation
that
we're
all
in
that
would
that
was
helpful
to
be
able
to
share
that
information.
I
And
a
follow-up,
mr
chair,
not
I'm
mad
shearer.
Sorry,
madam
share
all
right,
and
so
the
the
department
of
finance
currently
is,
is
already
involved
in
economic
forum
and
projections
already
they
just
you're
having
to
sidestep
some
of
these
confidentiality
issues
during
those
conversations-
and
this
would
just
free
up.
E
Again
melanie
for
the
record,
we
used
a
a
provision
that
allowed
the
governor's
office
to
delegate
some
information
to
where
we
could
share
this
information
with
the
governor's
finance
office
on
a
temporary
basis.
A
Thank
you,
mr
guindon.
Can
you
give
us
a
little
more
kind
of
context
for
as
our
staff
to
follow
up
to
that
answer?.
J
Yes,
madam
chair
for
the
record
russell
ginden
principal
deputy
fiscal
announcer
with
the
fiscal
analysis
division
and
if
you
don't
mind
I'll
I'll,
provide
a
little
bit
additional
information
for
some
of
the
yeagers
question
about
how
circle
came
to
be
so,
as
was
referenced,
there's
the
provision
of
nrs2218f
0.620
that
allows
your
fiscal
analysis,
division
staff
to
make
requests
and
I'll
just
focus
here
of
executive
branch
agencies.
The
scope
of
the
authority
is
much
broader
than
that,
and
so
that
law
was
put
in
place
in
1977
and
then
in
1995.
J
The
legislature
actually
expanded
the
authority
to
allow
your
staff
to
request
information
that
may
be
confidential
nature,
and
then
we
keep
it
confidential
and
so
with
regards
to
revenue
forecasting.
Everything
you've
heard
here
in
the
testimony
is
sort
of
ditto
with
regard
to
your
fiscal
analysis,
division
staff.
J
So
then,
with
regards
to
a
solomon
roberts
question:
yes,
so
we're
not!
We
make
use
of
this
when
we
feel,
as
the
the
taxation's
economist,
taylee,
leon's,
shelly
hughes
was
going
through.
Her
statement
is,
if
you
look,
taxation
puts
out
a
lot
of
aggregate
level
data,
but
sometimes
the
aggregate
level
data.
You
need
to
see
the
detail
laying
behind
that
at
the
taxpayer
level
to
have
a
better
understanding
of.
What's
going
on
and
and
I'll
tell
you,
there's
nothing
like
a
pandemic.
J
What
this
is
about
is
forecasters,
we're
looking
to
try
and
get
the
best
information
set
that
we
can
so
that
we
hope
our
forecasts
are
the
most
accurate,
but
right
in
my
30
years
of
forecasting,
I've
that
the
real
world
economy
just
doesn't
want
to
comply
with
my
forecast
very
often
so,
and
that's
you
don't
know
accuracy
till
after
the
fact,
and
so
I
just
wanted
to
put
that
out
there
that
I
I
don't
want
people
to
realize
that,
because
gfo
has
this
information
and
your
fiscal
staff
has
it.
J
Our
forecasts
are
gonna
by
then
by
default
be
more
accurate,
but
we
have
a
much
better
information
set
and,
statistically
speaking,
a
better
chance
of
preparing
more
reasonable
forecasts
that
then
statistically
should
be
on
average,
more
accurate
and
so
madam
chair.
Hopefully
that
was
information
that
answered
some
of
the
questions
by
the
summit,
robertson,
summoned
jaeger
and
if
there's
any
other
information
that
you
believe
I
need
to
provide.
Please
let
me
know.
A
Okay,
thank
you.
No
just
wanting
to
understand
you
know,
have
you
put
it
all
in
context
for
us
for
the
committee?
Okay,
I
do
have
a
question
from
the
vice.
A
C
So
just
so,
we
have
the
legislative
record
really
clear
that
when
the
language
says,
because
an
existing
statute
says
the
governor
or
the
or
his
agent,
so
we
could.
I
think
we
would
assume
that
that
would
mean
his
departments
or
this
specific
budget
department
would
be
an
agent,
but
that
doesn't
turn
out
to
be
true.
So
when
we
say
the
budget
office,
we
mean
just
specifically
of
the
gfo
office
that
was
reorganized
as
a
gfo
office
in
2015
that
it's
just
that
budget
office
and
then
all
those
people
within
those
budget
office.
C
E
Thank
you,
melanie
young
executive
director
for
the
record.
Well,
our
intentions
would
be
that
the
information
would
just
be
shared
with
the
economist
and
not
necessarily
every
budget
analyst
in
the
governor's
finance
office,
because
they're
the
ones
responsible
for
preparing
the
economic
forum's
forecast
for
revenue
projections.
C
J
Yes,
thank
you
better
chair.
I
just
wanted
to
maybe
add
again
for
the
committee's
benefit,
that,
from
from
your
staff's
perspective,
that
is
your
fiscal
analysis.
Division
staff
that
right.
We
believe
that
the
statutory
provision
is
an
important
tool
that
you've
given
us
an
nrs
218
f.620,
to
allow
us
to
do
our
job
for
our
revenue
projections.
J
We
also,
then,
can
use
it
to
do
our
legislative
duties
also
for
the
members
of
the
legislature,
but
when
we're
at
when
we're
making
requests
to
melanie
young
as
director
of
the
department
of
taxation,
we're
explicitly
putting
in
the
email
making
the
request
that
we're
making
the
request
for
the
confidential
information
pursuant
to
218.6.620,
so
that
the
department
taxation
has
that
that
we're
making
the
request
under
that
statutory
division,
which
then
gives
the
department
right
in
a
sense,
the
email
document
that
they're
providing
this
because
we're
asking
for
it.
J
They're
not
just
giving
it
to
us
willy-nilly,
we're
we're
executing
that
statutory
authority.
And
then,
when
I
look
at
this,
then
I
I
think
right
that
then
the
gfo
can
use
that
same
statutory
reference
when
they're
making
the
request
from
taxation
so
that
all
the
parties
involved
in
making
the
requests
right
know
that
it's
being
made
under
a
statutory
authority
to
allow
the
request
to
be
made
and
the
information
to
be
provided.
A
Okay,
seeing
none
if
any
of
the
presenters
would
like
to
wrap
up
and
make
a
closing
statement.
Please
go
ahead.
E
Thank
you,
melanie
young
executive
director
for
the
nevada
department
of
taxation.
I
really
appreciate
your
time
in
hearing
ab9
and
really
feel
that
this
would
be
a
benefit
for
the
governor's
finance
office
being
able
to
complete
their
revenue
projections
with
more
detailed
information
and
we're
here
for
any
questions.
Thank
you.
A
Thank
you,
director,
young,
and
also
to
deputy
hughes
and
miss
greene
meyer.
Okay,
with
that
it
will
close.
Oh
yes,
do
we
have
anyone
in
support
of
the
bill.
A
A
Okay,
do
we
have
anyone
in
opposition.
D
A
If
we
could
just
give
them
a
minute
because
I
do
believe
they
signed
in,
there
were
a
couple
that
signed
into
testifying
neutral
and
I
don't
want
to
miss
them.
So
we'll
just
give
them
a
minute.
A
And
we
will
move
on
to
public
comment
so
I'll
now
open
the
meeting
for
public
comment.
As
a
reminder,
public
comment
may
be
limited
in
time.
Are
there
any
anyone
on
the
line
for
public
comment.