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

Where it is now

Done: IntroducedJanuary 26, 2026
Done: SubcommitteeJanuary 27, 2026
Stopped: Senate committeeDied when the General Assembly ended
Next: Passes the Senate
Next: House committeeFunnel: by March 20, 2026
Next: Passes the House
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 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 transmit to the department of revenue (department) the counties of residence of all persons known to the licensee to have contributed to the gambling games or sports wagering receipts of the licensee and the amount each such person contributed to the receipts of the licensee. The licensee shall gather information for the report from data players have given to the licensee, including for participation in a rewards program. The department shall then inform the licensee of the percentage of the distribution to be made for use in each Iowa county, based on the amount of contributions from residents of the county. If the distribution within a county would amount to less than percent of the total distribution, or if the licensee does not receive a suitable application from an organization for use in a county, the licensee may retain the moneys dedicated to distribution for use in that county for a period not to exceed three years. After three years, the bill requires a licensee to transfer the moneys to the department for deposit in the county’s account in the county endowment fund if the licensee does not receive a suitable application from an organization for use in that county. The bill also allows licensees to make distributions under the bill to a county’s account in the county endowment fund. 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

Senate subcommittee

Named January 27, 2026. It hasn’t reported yet.

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 · 1 against · 6 undecided · Who →