Relating to the distribution of gambling games and sports wagering receipts in this state for nonprofit purposes, and including applicability provisions

Where it is now

Done: IntroducedJanuary 15, 2026
Done: SubcommitteeFebruary 4, 2026
Stopped: House committeeDied when the General Assembly ended
Next: Passes the House
Next: Senate committeeFunnel: by March 20, 2026
Next: Passes the Senate
Next: To the Governor
Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to the allocation of required nonprofit distributions of gambling games and sports wagering receipts. Under current law, most licensees are required to distribute at least percent of the licensee’s adjusted gross receipts from gambling games and three-quarters of percent of net receipts from sports wagering to organizations dedicated to civic, public, charitable, patriotic, or religious uses. The bill requires percent of these distributions to be made on a pro rata basis for use in Iowa counties whose residents are known to the licensee to have contributed to the gambling games and sports wagering receipts of the licensee.

Read the full explanation

To calculate the percentage of a distribution that will be made for use in each Iowa county, the bill requires the licensee to collect and maintain records to determine the county of residence of all players and participants who contributed to the gambling games or sports wagering receipts of the licensee and the amount each player or participant contributed to such receipts. The distribution to be made for use in each Iowa county is based on the gross receipts generated by players or participants from a given Iowa county in comparison to the total such gross receipts generated by players or participants from all Iowa counties. The bill requires receipts generated by persons who are not residents of Iowa or whose county of residence cannot be verified to be distributed proportionally among Iowa counties based on the same calculation. The bill does not restrict the distribution of gambling games or sports wagering receipts in excess of percent of the moneys distributed. The bill requires each licensee to file an annual report with the state racing and gaming commission (commission) regarding distributions made by the licensee, which the commission shall post on the commission’s internet site. A licensee who fails to make distributions as required by the bill shall be subject to a civil penalty not to exceed percent of the total amount of moneys required to be distributed by the licensee, to be collected by the commission and deposited in the general fund of the state. The bill allows the commission to order the redistribution of moneys that are not distributed as required by the bill. The bill also allows the commission to impose additional discipline on a licensee that willfully or repeatedly fails to comply with the bill, which may include suspension of the licensee’s license. The bill applies to gambling games and sports wagering receipts collected in a fiscal year beginning on or after the effective date of the bill.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 4, 2026. Meeting: Thursday, February 12 · 8:15 AM · RM 305 (Cancelled).

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§99F.6

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

0 for · 3 against · 9 undecided · Who →