EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-1 Section 1. Chapter 432A of NRS is hereby amended by adding

1-2 thereto the provisions set forth as sections 2 to 5, inclusive, of this act.

1-3 Sec. 2. As used in sections 2 to 5, inclusive, of this act, unless the

1-4 context otherwise requires, "program" means the program to provide

1-5 loans for child care facilities established pursuant to section 3 of this act.

2-1 Sec. 3. 1. The program to provide loans for child care facilities is

2-2 hereby established.

2-3 2. Money available for the program must be used to provide loans for

2-4 the construction and renovation of child care facilities within this state.

2-5 3. The chief shall administer the program and may consult with any

2-6 public officer or private person in this state who may have an interest in

2-7 child care or in the program.

2-8 4. The chief may:

2-9 (a) Negotiate and accept federal and other money appropriated and

2-10 available to insure loans for the construction and renovation of child

2-11 care facilities pursuant to the program;

2-12 (b) Negotiate and enter into such agreements with other agencies as

2-13 the chief deems proper for the administration and conduct of the

2-14 program; and

2-15 (c) Accept gifts, grants and contributions from any source that will

2-16 facilitate and assist the carrying out of the program.

2-17 5. The chief shall establish policies and may adopt regulations for

2-18 the administration of the program.

2-19 Sec. 4. 1. The money available for the program must be deposited

2-20 in the state treasury for credit to the fund for loans for child care

2-21 facilities which is hereby created as a special revenue fund.

2-22 2. Each expenditure from this fund must be paid as other claims

2-23 against the state are paid.

2-24 Sec. 5. The chief shall:

2-25 1. Certify to the state controller all withdrawals from the fund for

2-26 loans for child care facilities for the purposes of the program. The state

2-27 controller shall issue a warrant to the state treasurer in the amount of the

2-28 certification. The state treasurer shall disburse that amount in

2-29 accordance with the warrant.

2-30 2. Use any money received for the program for that program.

2-31 3. Establish and maintain such records for the program as are

2-32 required by good accounting practices.

2-33 Sec. 6. NRS 432A.131 is hereby amended to read as follows:

2-34 432A.131 1. [Child] Except as otherwise provided in subsection 2,

3-1 (a) Must be not less restrictive than those adopted by the board; and

3-2 (b) Take effect only upon their approval by the bureau.

3-3 2. An agency for the licensing of child care facilities established by a

3-4 city or county may waive compliance with a particular standard or other

3-5 regulation by a child care facility if:

3-6 (a) The agency finds that the practices and policies of that facility are

3-7 substantially equivalent to those required by the agency in its standards and

3-8 other regulations; and

3-9 (b) The waiver does not allow a practice which violates a regulation

3-10 adopted by the board.

3-11 3.] 2. A governing body of a county or incorporated city may adopt

3-12 such standards and other regulations as may be necessary for the regulation

3-13 of child care facilities within its jurisdiction which provide care for fewer

3-14 than five children. [If the standards so adopted are less restrictive than the

3-15 standards for the licensure of child care facilities which have been adopted

3-16 by the board, the] The governing body shall not issue a license to the

3-17 smaller facilities, but may register them in accordance with the standards

3-18 [which are less restrictive.

3-19 4.] and regulations adopted pursuant to this subsection.

3-20 3. If a governing body intends to amend or repeal an ordinance

3-21 providing for the [licensing] regulation of child care facilities which

3-22 provide care for fewer than five children and the effect of that action will

3-23 be the discontinuance of the governing body’s [licensure] regulation of

3-24 such child care facilities, the governing body shall notify the bureau of its

3-25 intention to do so at least 12 months before the amendment or repeal

3-26 becomes effective.

3-27 Sec. 7. NRS 432A.210 is hereby amended to read as follows:

3-28 432A.210 1. Except as otherwise provided in subsection [1] 2 of

3-36 a license.

3-37 Sec. 8. NRS 364A.150 is hereby amended to read as follows:

3-38 364A.150 1. The total number of equivalent full-time employees

3-43 during the quarter, the business must add the total number of hours worked

4-1 by full-time employees based in this state during the quarter to the total

4-2 number of hours worked by part-time employees based in this state during

4-3 the quarter and to the total number of hours worked in this state by

4-4 employees described in subsection 6. A "full-time employee" is a person

4-5 who is employed to work at least 36 hours per week. All other employees

4-6 are part-time employees. An occasional reduction in the number of hours

4-7 actually worked in any week by a particular employee, as the result of

4-8 sickness, vacation or other compensated absence, does not affect his status

4-9 for the purposes of this section if his regular hours of work are 36 or more

4-10 per week. All hours for which a part-time employee is paid must be

4-11 included.

4-12 3. Except as otherwise provided in subsection 7, the total number of

4-13 hours worked by full-time employees of a business during the quarter may

4-14 be calculated by:

4-15 (a) Determining from the records of the business the number of hours

4-16 each full-time employee has worked during the quarter up to a maximum

4-17 of 468 hours per quarter and totaling the results; or

4-18 (b) Multiplying 7.2 hours by the number of days each full-time

4-19 employee was employed by the business up to a maximum of 65 days per

4-20 quarter and totaling the results.

4-21 4. Except as otherwise provided in subsection 7, the total number of

4-22 hours worked by part-time employees of a business during the quarter

4-23 must be calculated by determining from the records of the business the

4-24 number of hours each part-time employee has worked during the quarter

4-25 and totaling the results.

4-26 5. The total number of hours all employees have worked during the

4-27 quarter must be calculated excluding the hours worked by a sole proprietor

4-28 or one natural person in any unincorporated business, who shall be deemed

4-29 the owner of the business rather than an employee.

4-30 6. To determine the total number of hours all employees have worked

4-31 during the quarter, in the case of a business which employs a natural

4-32 person at a base or business location outside the State of Nevada, but

4-33 directs that person to perform at least some of his duties in Nevada, the

4-34 calculation must include the total number of hours actually worked by that

4-35 person in Nevada during the quarter. To calculate the number of hours

4-36 worked in Nevada, the formula in paragraph (b) of subsection 3 must be

4-37 used for full-time employees, and the formula in subsection 4 must be used

4-38 for part-time employees.

4-39 7. [Except as otherwise provided in subsection 8, if a business

4-40 employs in a calendar quarter a person whose monthly income for that

4-41 calendar quarter is 150 percent or less of the federally designated level

4-42 signifying poverty, the] A business may exclude the total number of hours

4-43 which [the]

5-1 an employee worked during [that] a calendar quarter in calculating the

5-2 total number of hours worked by employees of the business during the

5-3 quarter if the business provided to the employee for the whole calendar

5-4 quarter [:

5-5 (a) Free] child care for the children of the employee [at an on-site child

5-6 care facility; or

5-7 (b) One or more vouchers for use by the employee to pay the total cost

5-8 of child care for the calendar quarter at a licensed child care facility that is

5-9 within a reasonable distance from the business.

5-10 8. The number of hours excluded pursuant to subsection 7 must not

5-11 reduce the total tax liability of the business by more than 50 percent.

5-12 9. As used in this section, the term "on-site child care facility" has the

5-13 meaning ascribed to it in NRS 432A.0275.] pursuant to a program that

5-14 meets the requirements set forth in 26 U.S.C. § 129(d).

5-15 Sec. 9. Chapter 687B of NRS is hereby amended by adding thereto a

5-16 new section to read as follows:

5-17 1. An insurer shall not refuse to issue, cancel or refuse to renew a

5-18 policy of casualty insurance solely because the person who is insured or

5-19 is applying for such coverage operates a child care facility in his home.

5-20 2. As used in this section:

5-21 (a) "Child care facility" has the meaning ascribed to it in NRS

5-22 432A.024.

5-23 (b) "Home" has the meaning ascribed to it in NRS 690B.100.

5-24 Sec. 10. There is hereby appropriated from the state general fund to

5-25 the City of Las Vegas the sum of $350,000 for continued support of the

5-26 child care training program currently operated by the City of Las Vegas.

5-27 Sec. 11. There is hereby appropriated from the state general fund to

5-28 the fund for loans for child care facilities created pursuant to section 4 of

5-29 this act the sum of $150,000.

5-30 Sec. 12. Any remaining balance of the appropriations made by

5-31 sections 10 and 11 of this act must not be committed for expenditure after

5-32 June 30, 2001, and reverts to the state general fund as soon as all payments

5-33 of money committed have been made.

5-34 Sec. 13. 1. This section and sections 10, 11 and 12 of this act

5-35 become effective upon passage and approval.

5-36 2. Sections 1 to 9, inclusive, of this act become effective on July 1,

5-37 1999.