Nevada Revised Statutes
Chapter 363B - Business Tax
NRS 363B.113 - Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]


1. An employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363B.110 all wages paid by the employer to an employee during the first 4 full calendar quarters next following the hiring of the employee, and 50 percent of all wages paid by the employer to the employee during the 5th through 12th full calendar quarters next following the hiring of the employee, if:
(a) The employee is a veteran as defined in NRS 417.005;
(b) The employee is first hired by the employer on or after July 1, 2015, and on or before June 30, 2019;
(c) The employee has been:
(1) Unemployed for a continuous period of not less than 3 months immediately preceding the date of hire; and
(2) Receiving unemployment compensation continuously for that entire period;
(d) The employee is employed in a full-time position throughout the entire calendar quarter for which the deduction is claimed;
(e) The employee provides to the employer documentation to verify that the employee meets the requirements of paragraph (c); and
(f) The employer submits to the Department an affidavit, signed under penalty of perjury by the employer or an authorized agent of the employer, stating that:
(1) The employee meets the requirements specified in paragraphs (a), (b) and (c);
(2) The employee meets all qualifications for the position of employment for which he or she is hired; and
(3) The employee was not hired to replace another employee or, if so, the replaced employee left voluntarily or was terminated for cause.
2. An employer claiming the deduction allowed pursuant to this section shall, upon the request of the Department, provide the Department with such documentation as the Department deems appropriate to substantiate that claim.
(Added to NRS by 2015, 3927)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 363B - Business Tax

NRS 363B.010 - Definitions.

NRS 363B.015 - "Business activity" defined."Business activity" means the performance of a service or engagement in a trade for profit.

NRS 363B.020 - "Commission" defined.

NRS 363B.030 - "Employer" defined.

NRS 363B.040 - "Employment" defined.

NRS 363B.050 - "Taxpayer" defined.

NRS 363B.060 - Duties of Department.

NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.

NRS 363B.080 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.

NRS 363B.113 - Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

NRS 363B.115 - Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363B.117 - Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

NRS 363B.119 - Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.

NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.

NRS 363B.140 - Certification of excess amount collected; credit and refund.

NRS 363B.150 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

NRS 363B.160 - Interest on overpayments; disallowance of interest.

NRS 363B.170 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.

NRS 363B.190 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.

NRS 363B.210 - Standing to recover.

NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363B.230 - Cancellation of illegal determination.

NRS 363B.240 - Prohibited acts; penalty.

NRS 363B.250 - Remedies of State are cumulative.