Iowa 2023-2024 Regular Session

Iowa House Bill HSB122

Introduced
2/1/23  
Introduced
2/1/23  

Caption

A bill for an act relating to certain tax receipts on internet fantasy sports contests and sports wagering, providing for tax credits, making appropriations, and including applicability and effective date provisions.(See HF 673, HF 710.)

Impact

One of the significant changes proposed by HSB122 is the prioritization of tax revenue allocation. For instance, a portion of taxes collected from sports wagering will be allocated directly to the Department of Health and Human Services, specifically aimed at supporting gambling treatment programs. This reflects a growing recognition of the need to address gambling-related issues while also redirecting funds to enhance local community funding through an established endowment fund, which will be utilized for charitable purposes within those counties not hosting licensed gambling establishments.

Summary

House Study Bill 122 addresses the distribution of tax receipts derived from internet fantasy sports contests and sports wagering activities. The bill is structured into several divisions that outline how tax revenues will be allocated and what changes are made to current tax credit legislation. Importantly, the bill specifies that the taxes collected from these activities shall not go into the previously established sports wagering receipts fund but instead be directed to several new funds and programs, including those meant to aid in gambling treatment and support local counties through endowment funds.

Contention

Although the bill reflects an organized approach to distributing tax revenue, it may spark debate regarding priorities in fund allocation and the efficacy of channeling resources into specific programs like the gambling treatment program versus broader community needs. Critics may question whether an increase in gambling activities, as facilitated under this bill, adequately balances the community's overall welfare and how effectively the funds will actually serve local charities and treatment programs. Additionally, the repeal of the sports wagering receipts fund by June 30, 2024, could lead to discussions about long-term funding sustainability for the programs that rely on these revenues.

Companion Bills

IA HF673

Replaced by A bill for an act relating to certain tax receipts on internet fantasy sports contests and sports wagering, providing for tax credits, making appropriations, and including applicability, retroactive applicability, and effective date provisions.(Formerly HSB 122; See HF 710.)

IA HF710

Replaced by A bill for an act relating to the endow Iowa tax credit, making appropriations, and including retroactive applicability and effective date provisions. (Formerly HF 673, HSB 122.) Effective date: 06/01/2023. Applicability date: 01/01/2023.

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