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us-nv/statute/constitution/article-10/section-1/subsection-9/block-1 — THE CONSTITUTION OF THE STATE OF NEVADA · Axiom

THE CONSTITUTION OF THE STATE OF NEVADA

12 rules

9. No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State.

in view

Whole section

Encodings · 12

Encoded from this provision

us-nv/policy/income_tax/2026_resident_zero_liability

nv_pit_2026_business_income_or_revenue_tax_carveout_preservedNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_business_income_or_revenue_tax_carveout_preserved
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            taxes may be levied upon the income or revenue of any business in
            whatever form it may be conducted for profit in the State.
versions:
  - effective_from: '2026-01-01'
    formula: true

nv_pit_2026_deduction_and_exemption_stage_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9), no natural-person personal income tax

name: nv_pit_2026_deduction_and_exemption_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_natural_person_income_tax_prohibition_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_natural_person_income_tax_prohibition_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: true

nv_pit_2026_resident_net_personal_income_tax_liability_before_paymentsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete credit ordering and signed net-liability authority

name: nv_pit_2026_resident_net_personal_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed sentinel pending complete credit ordering and signed net-liability
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            taxes may be levied upon the income or revenue of any business in
            whatever form it may be conducted for profit in the State.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_after_nonrefundable_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete nonrefundable-credit authority

name: nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed sentinel pending complete nonrefundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_before_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_resident_personal_income_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_imposedNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_resident_personal_income_tax_imposed
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_resident_refundable_personal_income_tax_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete refundable-credit authority

name: nv_pit_2026_resident_refundable_personal_income_tax_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed sentinel pending complete refundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_surtax_stage_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9), no natural-person personal income tax

name: nv_pit_2026_surtax_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_net_liability_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority

name: nv_pit_2026_net_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing complete Nevada tax-year-2026 credit ordering and signed net-liability
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

nv_pit_2026_nonrefundable_credit_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 nonrefundable-credit authority

name: nv_pit_2026_nonrefundable_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

nv_pit_2026_refundable_credit_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 refundable-credit authority

name: nv_pit_2026_refundable_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete Nevada tax-year-2026 refundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

nv_pit_2026_business_income_or_revenue_tax_carveout_preserved

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_business_income_or_revenue_tax_carveout_preserved
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: >-
              taxes may be levied upon the income or revenue of any business in whatever form it may
              be conducted for profit in the State.
  versions:
    - effective_from: '2026-01-01'
      formula: true

nv_pit_2026_deduction_and_exemption_stage_applies

Derived

source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax

- name: nv_pit_2026_deduction_and_exemption_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_natural_person_income_tax_prohibition_applies

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_natural_person_income_tax_prohibition_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: true

nv_pit_2026_resident_net_personal_income_tax_liability_before_payments

Derived

source: Fail-closed sentinel pending complete credit ordering and signed net-liability authority

- name: nv_pit_2026_resident_net_personal_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete credit ordering and signed net-liability authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: >-
              taxes may be levied upon the income or revenue of any business in whatever form it may
              be conducted for profit in the State.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits

Derived

source: Fail-closed sentinel pending complete nonrefundable-credit authority

- name: nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete nonrefundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_before_credits

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_resident_personal_income_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_imposed

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_resident_personal_income_tax_imposed
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_resident_refundable_personal_income_tax_credits

Derived

source: Fail-closed sentinel pending complete refundable-credit authority

- name: nv_pit_2026_resident_refundable_personal_income_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete refundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_surtax_stage_applies

Derived

source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax

- name: nv_pit_2026_surtax_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_net_liability_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority

- name: nv_pit_2026_net_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

nv_pit_2026_nonrefundable_credit_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority

- name: nv_pit_2026_nonrefundable_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

nv_pit_2026_refundable_credit_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 refundable-credit authority

- name: nv_pit_2026_refundable_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 refundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

loading…

THE CONSTITUTION OF THE STATE OF NEVADA

12 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 12

Encoded from this provision

us-nv/policy/income_tax/2026_resident_zero_liability

nv_pit_2026_business_income_or_revenue_tax_carveout_preservedNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_business_income_or_revenue_tax_carveout_preserved
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            taxes may be levied upon the income or revenue of any business in
            whatever form it may be conducted for profit in the State.
versions:
  - effective_from: '2026-01-01'
    formula: true

nv_pit_2026_deduction_and_exemption_stage_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9), no natural-person personal income tax

name: nv_pit_2026_deduction_and_exemption_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_natural_person_income_tax_prohibition_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_natural_person_income_tax_prohibition_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: true

nv_pit_2026_resident_net_personal_income_tax_liability_before_paymentsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete credit ordering and signed net-liability authority

name: nv_pit_2026_resident_net_personal_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed sentinel pending complete credit ordering and signed net-liability
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            taxes may be levied upon the income or revenue of any business in
            whatever form it may be conducted for profit in the State.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_after_nonrefundable_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete nonrefundable-credit authority

name: nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed sentinel pending complete nonrefundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_before_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_resident_personal_income_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_resident_personal_income_tax_imposedNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9)

name: nv_pit_2026_resident_personal_income_tax_imposed
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_resident_refundable_personal_income_tax_creditsNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Fail-closed sentinel pending complete refundable-credit authority

name: nv_pit_2026_resident_refundable_personal_income_tax_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed sentinel pending complete refundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: 0

nv_pit_2026_surtax_stage_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Nev. Const. art. 10, § 1(9), no natural-person personal income tax

name: nv_pit_2026_surtax_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    formula: false

nv_pit_2026_net_liability_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority

name: nv_pit_2026_net_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing complete Nevada tax-year-2026 credit ordering and signed net-liability
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

nv_pit_2026_nonrefundable_credit_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 nonrefundable-credit authority

name: nv_pit_2026_nonrefundable_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

nv_pit_2026_refundable_credit_source_hold_appliesNV constitution § article-10 (section-1)(subsection-9)(block-1) · derived

Missing complete Nevada tax-year-2026 refundable-credit authority

name: nv_pit_2026_refundable_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete Nevada tax-year-2026 refundable-credit authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
          excerpt: >-
            No income tax shall be levied upon the wages or personal income of
            natural persons.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

▸rulespec code

Shown source

policies/income_tax

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View on GitHub

Rules

nv_pit_2026_business_income_or_revenue_tax_carveout_preserved

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_business_income_or_revenue_tax_carveout_preserved
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: >-
              taxes may be levied upon the income or revenue of any business in whatever form it may
              be conducted for profit in the State.
  versions:
    - effective_from: '2026-01-01'
      formula: true

nv_pit_2026_deduction_and_exemption_stage_applies

Derived

source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax

- name: nv_pit_2026_deduction_and_exemption_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_natural_person_income_tax_prohibition_applies

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_natural_person_income_tax_prohibition_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: true

nv_pit_2026_resident_net_personal_income_tax_liability_before_payments

Derived

source: Fail-closed sentinel pending complete credit ordering and signed net-liability authority

- name: nv_pit_2026_resident_net_personal_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete credit ordering and signed net-liability authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: >-
              taxes may be levied upon the income or revenue of any business in whatever form it may
              be conducted for profit in the State.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits

Derived

source: Fail-closed sentinel pending complete nonrefundable-credit authority

- name: nv_pit_2026_resident_personal_income_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete nonrefundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_before_credits

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_resident_personal_income_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_resident_personal_income_tax_imposed

Derived

source: Nev. Const. art. 10, § 1(9)

- name: nv_pit_2026_resident_personal_income_tax_imposed
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_resident_refundable_personal_income_tax_credits

Derived

source: Fail-closed sentinel pending complete refundable-credit authority

- name: nv_pit_2026_resident_refundable_personal_income_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed sentinel pending complete refundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

nv_pit_2026_surtax_stage_applies

Derived

source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax

- name: nv_pit_2026_surtax_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Nev. Const. art. 10, § 1(9), no natural-person personal income tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      formula: false

nv_pit_2026_net_liability_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority

- name: nv_pit_2026_net_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 credit ordering and signed net-liability authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

nv_pit_2026_nonrefundable_credit_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority

- name: nv_pit_2026_nonrefundable_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 nonrefundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

nv_pit_2026_refundable_credit_source_hold_applies

Derived

source: Missing complete Nevada tax-year-2026 refundable-credit authority

- name: nv_pit_2026_refundable_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete Nevada tax-year-2026 refundable-credit authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-nv/statute/constitution/article-10/section-1/subsection-9/block-1
            excerpt: No income tax shall be levied upon the wages or personal income of natural persons.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true