LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington, Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 7162 NOTE PREPARED: Jan 5, 2022
BILL NUMBER: SB 391 BILL AMENDED:
SUBJECT: Gaming revenue distribution.
FIRST AUTHOR: Sen. Perfect BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Pending
DEDICATED
FEDERAL
Summary of Legislation: Establishes the gaming revenue fund (fund). Provides that tax revenue collected
after July 1, 2022, from the imposition of the wagering tax, the supplemental wagering tax, the graduated slot
machine wagering tax, the county gambling game wagering fee, the sports wagering tax, and taxes and fees
imposed on pari-mutuel wagering are deposited in the fund. Provides that the treasurer of state administers
the fund. Provides for distribution of the money in the fund. Provides that if the Indiana gaming commission
(gaming commission) imposes civil penalties in an amount that exceeds 120% of the average amount of
penalties or fines imposed for violations of gaming requirements by state gaming oversight regulating bodies
nationwide, the amount that exceeds 120% is deposited in the state general fund. Requires the gaming
commission to conduct a review of administrative rules. Makes corresponding changes.
Effective Date: July 1, 2022.
Explanation of State Expenditures: As of the above date, the fiscal analysis of this bill has not been
completed. Please contact the Office of Fiscal and Management Analysis for an update of this fiscal impact
statement.
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues:
State Agencies Affected:
SB 391 1 Local Agencies Affected:
Information Sources:
Fiscal Analyst: Randhir Jha, 317-232-9556.
SB 391 2