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Fiscal Notes

From Chapter III of the 2011 Legislative Manual:

A fiscal note is a document that details the fiscal effect of certain bills, resolutions, and ballot questions and is attached to or becomes a part of the bill, resolution, or ballot question. An example of a fiscal note may be found in Appendix D. The statutory provisions regarding fiscal notes are found in NRS 218D.400 through NRS 218D.495, inclusive. A bill or joint resolution is required to have a fiscal note if it meets any of the following criteria: (1) creates or increases a fiscal liability or decreases revenue for the State government by more than $2,000; (2) has an adverse fiscal effect on any local government; or (3) increases or provides for a new term of imprisonment or makes release on parole or probation less likely. Information regarding the necessity of a fiscal note for a bill or resolution can be found in the summary of the bill or resolution. All ballot questions have fiscal notes.

When a bill or resolution is drafted, the Legislative Counsel consults with the Fiscal Analysis Division of the Legislative Counsel Bureau 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 begin preparing the fiscal note. If the legislator does not give permission, the preparation of the fiscal note is started automatically upon introduction of the bill. Although a bill can be introduced without a fiscal note, the legislative committees may not vote on a measure that requires a fiscal note until the fiscal note is attached.

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 of the full house or the committee may direct the Fiscal Analysis Division to obtain the requested note. A fiscal note is required only on the original bill or joint resolution unless an amendment by either house invalidates the original fiscal note and the presiding officer directs the Fiscal Analysis Division to obtain a new one showing the effect of the amended bill or joint resolution.

During the preparation of the fiscal note, the Fiscal Analysis Division releases the contents of a bill on a need-to-know basis only and does not release the name of the party requesting the bill. State agencies have five working days from the date of request to prepare the fiscal information, 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 information prepared by the Judicial Branch, the Legislature, or other nonexecutive branch agencies is returned directly to the Fiscal Analysis Division and is not subject to review by the Department of Administration. Local government fiscal notes are compiled by the Fiscal Analysis Division based on the fiscal note provided by appropriate local government agencies.


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Last updated 2/17/2011

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