Nev. Rev. Stat. § 612.344 (2026)
Election of base period following period of temporary disability or rehabilitation; establishment of new benefit year
1. A person who has received:
(a) Benefits for a temporary total disability or a temporary partial disability pursuant to chapters 616A to 616D, inclusive, or 617 of NRS;
(b) Money for rehabilitative services pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or
(c) Compensation pursuant to any similar federal law,
Ê may elect a base period consisting of the first 4 of the last 5 completed calendar quarters immediately preceding the first day of the calendar week in which the disability began.
2. An elected base period may be established only if the person files a claim for benefits within 3 years after any period of disability begins and not later than the fourth calendar week of unemployment after:
(a) The end of the period of temporary total disability or temporary partial disability; or
(b) The date the person ceases to receive money for rehabilitative services,
Ê whichever occurs later. If one calendar quarter of the described base period has been used in a previous determination of the person’s entitlement to benefits, the elected base period must be the first 4 completed calendar quarters immediately preceding the first day of the calendar week in which the disability began.
3. A person who has elected a base period pursuant to this section and who had previously established a benefit year may establish a new benefit year consisting of the 52 consecutive weeks beginning with the first day of the first week with respect to which a valid claim is filed after the period of disability ends or payments for rehabilitative services cease, whichever occurs later. The previously established benefit year terminates upon the beginning of the new benefit year.
(Added to NRS by 1991, 120; A 1993, 536; 2015, 2708)