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 364A.150 is hereby amended to read as follows:

1-2 364A.150 1. The total number of equivalent full-time employees

1-14 actually worked in any week by a particular employee, as the result of

2-1 sickness, vacation or other compensated absence, does not affect his status

2-2 for the purposes of this section if his regular hours of work are 36 or more

2-3 per week. All hours for which a part-time employee is paid must be

2-4 included.

2-5 3. Except as otherwise provided in [subsection 7,] subsections 7 and

2-6 8, the total number of hours worked by full-time employees of a business

2-7 during the quarter may be calculated by:

2-8 (a) Determining from the records of the business the number of hours

2-9 each full-time employee has worked during the quarter up to a maximum

2-10 of 468 hours per quarter and totaling the results; or

2-11 (b) Multiplying 7.2 hours by the number of days each full-time

2-12 employee was employed by the business up to a maximum of 65 days per

2-13 quarter and totaling the results.

2-14 4. Except as otherwise provided in [subsection 7,] subsections 7 and

2-15 8, the total number of hours worked by part-time employees of a business

2-16 during the quarter must be calculated by determining from the records of

2-17 the business the number of hours each part-time employee has worked

2-18 during the quarter and totaling the results.

2-19 5. The total number of hours all employees have worked during the

2-20 quarter must be calculated excluding the hours worked by a sole proprietor

2-21 or one natural person in any unincorporated business, who shall be deemed

2-22 the owner of the business rather than an employee.

2-23 6. To determine the total number of hours all employees have worked

2-24 during the quarter, in the case of a business which employs a natural

2-25 person at a base or business location outside Nevada, but directs that

2-26 person to perform at least some of his duties in Nevada, the calculation

2-27 must include the total number of hours actually worked by that person in

2-28 Nevada during the quarter. To calculate the number of hours worked in

2-29 Nevada, the formula in paragraph (b) of subsection 3 must be used for full-

2-30 time employees, and the formula in subsection 4 must be used for part-time

2-31 employees.

2-32 7. Except as otherwise provided in subsection [8,] 9, if a business

2-33 employs in a calendar quarter a person whose monthly income for that

2-34 calendar quarter is 150 percent or less of the federally designated level

2-35 signifying poverty, the business may exclude the total number of hours

2-36 which the employee worked during that calendar quarter in calculating the

2-37 total number of hours worked by employees of the business during the

2-38 quarter if the business provided to the employee for the whole calendar

2-39 quarter:

2-40 (a) Free child care for the children of the employee at an on-site child

2-41 care facility; or

3-1 (b) One or more vouchers for use by the employee to pay the total cost

3-2 of child care for the calendar quarter at a licensed child care facility that is

3-3 within a reasonable distance from the business.

3-4 8. Except as otherwise provided in subsection 9, if a business pays

3-5 for and provides a pass for public transit to an employee during a whole

3-6 calendar quarter, the business may exclude the total number of hours

3-7 which the employee worked during that calendar quarter in calculating

3-8 the total number of hours worked by employees of the business during

3-9 the quarter.

3-10 9. The number of hours excluded pursuant to [subsection] subsections

3-11 7 and 8 must not reduce the total tax liability of the business by more than

3-12 50 percent.

3-13 [9.] 10. As used in this section [, the term "on-site] :

3-14 (a) "On-site child care facility" has the meaning ascribed to it in NRS

3-15 432A.0275.

3-16 (b) "Pass for public transit" means a card or other object that, when

3-17 held by a person, entitles that person to use one or more of the methods

3-18 of conveyance employed by a public transit system without paying an

3-19 additional fare.

3-20 (c) "Public transit system" has the meaning ascribed to it in NRS

3-21 377A.016.

3-22 Sec. 2. This act becomes effective on July 1, 1999.