Bill > HB3159

This bill amends the Sports Wagering Act to add a new tax provision that requires, beginning July 1, 2026, the state to impose and collect a 2% tax on adjusted gross receipts from sports wagers, which will be specifically appropriated to support local government fire departments, fire districts, and emergency medical services (EMS) ambulance departments. The bill builds upon existing sports wagering tax structures, which currently include different tax rates for internet/mobile sports wagering and in-person sports wagering, with progressive tax rates ranging from 20% to 40% based on total annual receipts. The new 2% tax is an additional revenue stream designed to provide direct financial support to local public safety services, complementing the existing tax framework for sports wagering in the state. This provision represents a targeted approach to using sports wagering tax revenue to fund critical local emergency services infrastructure and personnel.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3159&GAID=18&DocTypeID=HB&SessionID=114&GA=104