Existing law authorizes the Office of Economic Development to approve partial abatements of certain property taxes, business taxes and sales and use taxes and certain transferable tax credits applicable to certain business taxes, gaming license fees or insurance premium taxes. For a business to receive such a partial abatement of taxes or such transferable credits, existing law requires the business, in addition to meeting certain other requirements, to offer primary jobs. (NRS 360.750, 360.889) Existing regulations define a “primary job” for the purposes of certain transferable tax credits as a permanent position of employment at a location in this State where the employee works an average of 30 hours per week and a majority of the revenue generated at the location is derived from exports to locations outside this State. (NAC 231.363) This bill defines the term “primary job” for the purposes of all partial abatements of taxes, transferable tax credits and other programs of economic development administered by the Office. Specifically, in addition to including such export-oriented jobs, section 3 of this bill defines the term “primary job” for these purposes to include a job at a physical location of a business in this State that substitutes for goods or services imported into this State. Under section 3, a “primary job” is: (1) a location that generates not less than half of its revenue from exports to locations outside of this State; or (2) a business that operates in certain sectors of the economy, manufactures, produces or sells certain goods or services that are imported into this State in significant quantities and closes gaps in supply chains, promotes local production or reduces the outflow of capital from this State. Section 5 of this bill similarly defines the term “primary job” for the purpose of certain other programs for economic development administered by the Office as well as certain reports required to be prepared and submitted to the Legislature by the Office. (NRS 231.0685, 231.1467) Sections 2 and 6 of this bill apply the definitions set forth in sections 3 and 5, respectively, to the provisions of law governing transferrable tax credits, partial abatement of taxes and certain other programs for economic development administered by the Office. Section 4 of this bill makes a conforming change that is necessary because sections 2 and 3 will cause more than one term to be defined for chapter 360 of NRS.