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Illinois House Bill HB3159

Illinois 2025-2026 Regular Session

Illinois House Bill HB3159 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3159 Introduced , by Rep. Katie Stuart SYNOPSIS AS INTRODUCED: 230 ILCS 45/25-90 Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments. LRB104 10295 LNS 20369 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3159 Introduced , by Rep. Katie Stuart SYNOPSIS AS INTRODUCED: 230 ILCS 45/25-90 230 ILCS 45/25-90 Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments. LRB104 10295 LNS 20369 b LRB104 10295 LNS 20369 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3159 Introduced , by Rep. Katie Stuart SYNOPSIS AS INTRODUCED:
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55 Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments.
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1111 1 AN ACT concerning gaming.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Sports Wagering Act is amended by changing
1515 5 Section 25-90 as follows:
1616 6 (230 ILCS 45/25-90)
1717 7 Sec. 25-90. Tax; Sports Wagering Fund.
1818 8 (a) For the privilege of holding a license to operate
1919 9 sports wagering under this Act until June 30, 2024, this State
2020 10 shall impose and collect 15% of a master sports wagering
2121 11 licensee's adjusted gross sports wagering receipts from sports
2222 12 wagering. The accrual method of accounting shall be used for
2323 13 purposes of calculating the amount of the tax owed by the
2424 14 licensee.
2525 15 The taxes levied and collected pursuant to this subsection
2626 16 (a) are due and payable to the Board no later than the last day
2727 17 of the month following the calendar month in which the
2828 18 adjusted gross sports wagering receipts were received and the
2929 19 tax obligation was accrued.
3030 20 (a-5) In addition to the tax imposed under subsection (a),
3131 21 (d), or (d-5) of this Section, for the privilege of holding a
3232 22 license to operate sports wagering under this Act, the State
3333 23 shall impose and collect 2% of the adjusted gross receipts
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4040 Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments.
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6868 1 from sports wagers that are placed within a home rule county
6969 2 with a population of over 3,000,000 inhabitants, which shall
7070 3 be paid, subject to appropriation from the General Assembly,
7171 4 from the Sports Wagering Fund to that home rule county for the
7272 5 purpose of enhancing the county's criminal justice system.
7373 6 (b) The Sports Wagering Fund is hereby created as a
7474 7 special fund in the State treasury. Except as otherwise
7575 8 provided in this Act, all moneys collected under this Act by
7676 9 the Board shall be deposited into the Sports Wagering Fund.
7777 10 Through August 25, 2024, on the 25th of each month, any moneys
7878 11 remaining in the Sports Wagering Fund in excess of the
7979 12 anticipated monthly expenditures from the Fund through the
8080 13 next month, as certified by the Board to the State
8181 14 Comptroller, shall be transferred by the State Comptroller and
8282 15 the State Treasurer to the Capital Projects Fund. Beginning
8383 16 September 25, 2024, on the 25th of each month, of the moneys
8484 17 remaining in the Sports Wagering Fund in excess of the
8585 18 anticipated monthly expenditures from the Fund through the
8686 19 next month, as certified by the Board to the State
8787 20 Comptroller, the State Comptroller shall direct and the State
8888 21 Treasurer shall transfer 58% to the General Revenue Fund and
8989 22 42% to the Capital Projects Fund.
9090 23 (c) Beginning with July 2021, and on a monthly basis
9191 24 thereafter, the Board shall certify to the State Comptroller
9292 25 the amount of license fees collected in the month for initial
9393 26 licenses issued under this Act, except for occupational
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104104 1 licenses. As soon after certification as practicable, the
105105 2 State Comptroller shall direct and the State Treasurer shall
106106 3 transfer the certified amount from the Sports Wagering Fund to
107107 4 the Rebuild Illinois Projects Fund.
108108 5 (d) Beginning on July 1, 2024, and for each 12-month
109109 6 period thereafter, for the privilege of holding a license to
110110 7 operate sports wagering under this Act, this State shall
111111 8 impose a privilege tax on the master sports licensee's
112112 9 adjusted gross sports wagering receipts from sports wagering
113113 10 over the Internet or through a mobile application based on the
114114 11 following rates:
115115 12 20% of annual adjusted gross sports wagering receipts
116116 13 up to and including $30,000,000.
117117 14 25% of annual adjusted gross sports wagering receipts
118118 15 in excess of $30,000,000 but not exceeding $50,000,000.
119119 16 30% of annual adjusted gross sports wagering receipts
120120 17 in excess of $50,000,000 but not exceeding $100,000,000.
121121 18 35% of annual adjusted gross sports wagering receipts
122122 19 in excess of $100,000,000 but not exceeding $200,000,000.
123123 20 40% of annual adjusted gross sports wagering receipts
124124 21 in excess of $200,000,000.
125125 22 (d-5) Beginning on July 1, 2024, and for each 12-month
126126 23 period thereafter, for the privilege of holding a license to
127127 24 operate sports wagering under this Act, this State shall
128128 25 impose a privilege tax on the master sports licensee's
129129 26 adjusted gross sports wagering receipts from sports wagering
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140140 1 from other than over the Internet or through a mobile
141141 2 application based on the following rates:
142142 3 20% of annual adjusted gross sports wagering receipts
143143 4 up to and including $30,000,000.
144144 5 25% of annual adjusted gross sports wagering receipts
145145 6 in excess of $30,000,000 but not exceeding $50,000,000.
146146 7 30% of annual adjusted gross sports wagering receipts
147147 8 in excess of $50,000,000 but not exceeding $100,000,000.
148148 9 35% of annual adjusted gross sports wagering receipts
149149 10 in excess of $100,000,000 but not exceeding $200,000,000.
150150 11 40% of annual adjusted gross sports wagering receipts
151151 12 in excess of $200,000,000.
152152 13 (d-10) The accrual method of accounting shall be used for
153153 14 purposes of calculating the amount of the tax owed by the
154154 15 licensee.
155155 16 (d-15) The taxes levied and collected pursuant to
156156 17 subsections (d) and (d-5) are due and payable to the Board no
157157 18 later than the last day of the month following the calendar
158158 19 month in which the adjusted gross sports wagering receipts
159159 20 were received and the tax obligation was accrued.
160160 21 (e) Annually, a master sports wagering licensee shall
161161 22 transmit to the Board an audit of the financial transactions
162162 23 and condition of the licensee's total operations.
163163 24 Additionally, within 90 days after the end of each quarter of
164164 25 each fiscal year, the master sports wagering licensee shall
165165 26 transmit to the Board a compliance report on engagement
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