Section 360.7593 - Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit1. In calculating the base amount of transferable tax credits pursuant to subsection 1 of NRS 360.7592: (a) Wages and salaries, including fringe benefits, paid to above-the-line personnel who are not Nevada residents must be included in the calculation at a rate of 12 percent.(b) Wages and salaries, including fringe benefits, paid to below-the-line personnel who are not Nevada residents: (1) For the period beginning January 1, 2014, and ending December 31, 2014, must be included in the calculation at a rate of 12 percent.(2) For the period beginning January 1, 2015, and ending December 31, 2015, must be included in the calculation at a rate of 10 percent.(3) For the period beginning January 1, 2016, and ending December 31, 2016, must be included in the calculation at a rate of 8 percent.(4) For the period beginning January 1, 2017, must not be included in the calculation.2. As used in this section, "fringe benefits" means employee expenses paid by an employer for the use of a person's services, including, without limitation, payments made to a governmental entity, union dues, health insurance premiums, payments to a pension plan and payments for workers' compensation insurance.Added to NRS by 2013, 3094; A 2015, 1105, 1109Amended by 2015, Ch. 232,§13, eff. 7/1/2015.Amended by 2015, Ch. 232,§19, eff. 7/1/2015.Added by 2013, Ch. 491,§11, eff. 6/11/2013, op. 1/1/2014.