“Cut the Modified Business Tax rate by 15 percent, lowering it to 1.17 percent.”
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All three cited sources are reachable and each documents the outcome for THIS promise; the quotes are accurate (verbatim for the News 3 Las Vegas and Nevada Independent sources, and factually confirmed for the EY source). EY Tax News confirms Nevada's general-business MBT rate fell from 1.378% to exactly 1.17% effective July 1, 2023, driven by FY collections exceeding the forecast by 4% — matching Lombardo's promised 1.17% end-state and a ~15.1% cut ((1.378-1.17)/1.378). News 3 Las Vegas confirms verbatim that the decrease "was already set to happen with or without Lombardo" under NRS 360.203, and the Nevada Independent confirms the reduction merely "complies with state law requiring business tax rates to be reduced when collections from the tax exceed projections by a certain amount." The measurable promised outcome fully materialized, so FULL is the correct tier. FULL does not overstate the evidence: the rating correctly withholds CHAMPIONED because the cut was an automatic statutory buydown, not Lombardo-led (no sponsored/authored/led legislation; his separate Commerce Tax exemption proposal was not enacted). Confidence retained at 0.72 to reflect the legitimate ambiguity over whether an automatically-occurring result counts as a kept promise; the underlying fact that the rate is 1.17% is solidly verified.
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