Bills › 91st General Assembly
Relating to gambling regulation, including enforcement, license fees, tax rates, and the use of associated revenue, making appropriations, and including effective date provisions
Sponsored by the Senate Appropriations (successor To Ssb 1157) Committee
Topics:State budgetTaxes
Where it is now
- Done: IntroducedMarch 19, 2025
- Done: SubcommitteeMarch 26, 2025
- Done: Senate committeeMarch 19, 2025
- Done: Passes the SenateApril 17, 202547–0
- Stopped: House committeeDied when the General Assembly ended
- 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
75 percent, which revenues are deposited in the sports wagering receipts fund. This bill increases the rate to percent. For FY 2026-2027 and each fiscal year thereafter, the bill appropriates $8 million from the sports wagering receipts fund to the public safety equipment fund, which is used by the department of public safety (DPS) for the purchase, maintenance, and replacement of equipment. The bill exempts the appropriated moneys from the sports wagering receipts fund reporting requirements under current law, as current law already requires DPS to report on the use of moneys in the public safety equipment fund.
Read the full explanation
10, the state racing and gaming commission (commission) must use the amount appropriated to the commission plus the gaming enforcement costs of DPS’s division of criminal investigation. The portion of the fees associated with such enforcement costs is deposited in the gaming enforcement revolving fund to be annually appropriated by the general assembly to DPS for gaming enforcement. The bill strikes the portion of the fees that is based on DPS enforcement costs, and the associated deposit in the gaming enforcement revolving fund.4(4)).57(3) (rebuild Iowa infrastructure fund).9D (simulcasting licensure) is to be deposited in the Iowa horse racing fund, created in the bill, to be used by the commission for distribution to entities subject to federal horse racing regulations. The disposition of revenues from races not conducted by a licensee is not changed under the bill. Under current law, the annual license fee to operate an excursion gambling boat or gambling structure is $5 per person capacity. The bill increases the rate to $10 per person capacity. Under current law, a tax is imposed on the adjusted gross receipts received each fiscal year from excursion gambling boats, gambling structures, and racetrack enclosures conducting gambling games. The rate is percent on the first $1 million and percent on the next $2 million. Over $3 million, the tax rate is percent for an excursion gambling boat or gambling structure, and between and percent for a racetrack enclosure based on the existence of an excursion gambling boat or gambling structure in the same county, whether the racetrack enclosure has been issued a table games license, and whether adjusted gross receipts reached $100 million.120 percent for a racetrack enclosure, on all adjusted gross receipts each fiscal year. For FY 2026-2027 and each fiscal year thereafter, prior to the remaining amount of the adjusted gross receipts tax being credited to the rebuild Iowa infrastructure fund as provided under current law, an amount is credited to the gaming enforcement revolving fund up to the amount appropriated by the general assembly to DPS for gaming enforcement from that fund for that fiscal year. The bill takes effect July 1, 2026.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendment S-3108; see Amendments. Full bill text
Fiscal note
Cost: up to $447,000 Compare with other bills
Figure 4 summarizes the following changes under the Bill. The fiscal impact by fund is described in greater detail below. • General Fund: In FY 2027 and after, the estimated net decrease to the General Fund is $195,000 due to the $447,000 decrease in indirect support costs and an increase of $252,000 due to the doubling of the casino annual license fees. 3 million.
- Gambling, Taxation and Enforcement · April 18, 2025
- Gambling, Taxation and Enforcement · April 16, 2025
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Creates§99D.27B
Amends§8.57I§80.43§99D.14§99D.15§99D.17§99F.10§99F.11§99F.5
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
7 for · 1 against · 28 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SF 2419 Relating to economic development by establishing the Iowa major events and tourism program…90th General Assembly · Approved by committee · similarCleared committee
Similar bills this General Assembly
- SF 621 Relating to economic development by establishing the Iowa major events and tourism program…91st General Assembly · Renumbered as SF 640Similar
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.