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. NRS 218.926 is hereby amended to read as follows:

1-2 218.926 1. Each registrant shall file with the director within 30 days

1-13 registrant if the expenditures were made with the registrant’s express or

2-1 implied consent or were ratified by the registrant. [The] Except as

2-2 otherwise provided in subsection 4, the report must identify each legislator

2-3 and each organization whose primary purpose is to provide support for

2-4 legislators of a particular political party and house on whose behalf

2-5 expenditures were made and must be itemized with respect to each such

2-6 legislator and organization. An expenditure on behalf of a person other

2-7 than a legislator or an organization whose primary purpose is to provide

2-8 support for legislators of a particular political party and house need not be

2-9 reported pursuant to this section unless the expenditure is made for the

2-10 benefit of a legislator or such an organization.

2-11 2. If expenditures made by or on behalf of a registrant during the

2-12 previous month exceed $50, the report must include a compilation of

2-13 expenditures, itemized in the manner required by the regulations of the

2-14 legislative commission, in the following categories:

2-15 (a) Entertainment;

2-16 (b) Expenditures made in connection with a party or similar event

2-17 hosted by the organization represented by the registrant;

2-18 (c) Gifts and loans, including money, services and anything of value

2-19 provided to a legislator, to an organization whose primary purpose is to

2-20 provide support for legislators of a particular political party and house, or

2-21 to any other person for the benefit of a legislator or such an organization;

2-22 and

2-23 (d) Other expenditures directly associated with legislative action, not

2-24 including personal expenditures for food, lodging and travel expenses or

2-25 membership dues.

2-26 3. The legislative commission may authorize an audit or investigation

2-27 by the legislative auditor that is proper and necessary to verify compliance

2-28 with the provisions of this section. A lobbyist shall make available to the

2-29 legislative auditor all books, accounts, claims, reports, vouchers and other

2-30 records requested by the legislative auditor in connection with any such

2-31 audit or investigation. The legislative auditor shall confine his requests for

2-32 such records to those which specifically relate to the lobbyist’s compliance

2-33 with the reporting requirements of this section.

2-34 4. A report filed pursuant to this section must not itemize with respect

2-35 to each legislator an expenditure if the expenditure is the cost of a

2-36 function:

2-37 (a) That was sponsored by:

2-38 (1) An educational institution; or

2-39 (2) An organization that the Secretary of the Treasury has

2-40 determined is an exempt organization pursuant to the provisions of

2-41 section 501(c) of the Internal Revenue Code, 26 U.S.C. 501(c); and

3-1 (b) To which every legislator was invited.

3-2 For the purposes of this subsection, "function" means a party, meal or

3-3 other social event.

3-4 Sec. 2. This act becomes effective upon passage and approval.