DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 498 Original 2019 Regular Session Abramson
Abstract: Authorizes an 8% state tax on net gaming proceeds from sports wagering and dedicates
the avails of the tax to the state general fund and the Early Childhood Education Fund.
Authorizes parish governing authorities to levy a tax not to exceed 4% on the net gaming
proceeds from sports wagering offered in their district.
Present federal law overturned the 1992 Professional and Amateur Sports Protection Act, a federal
prohibition on professional and amateur single-game sports wagering on May 14, 2018, in the U.S.
Supreme Court case Murphy, Governor of New Jersey v. National Collegiate Athletic Association.
As a result, states are allowed to legalize and regulate sports wagering.
Present constitution prohibits a law authorizing a new form of gaming, gambling, or
wagering to be conducted in a parish unless a referendum election on the issue is held in a parish and
the proposition is approved by a majority of voters.
Proposed law levies an 8% state tax on the net gaming proceeds of sports wagering conducted in the
state and provides for the disposition of the avails as follows:
(1)4% shall go to the state general fund.
(2)4% shall go to the La. Early Childhood Education Fund.
Proposed law provides for a $5,000 sports wagering gaming license or permit fee.
Proposed law provides authorization to parish governing authorities to levy a tax not to exceed 4%
on the net gaming proceeds from sports wagering offered in their district.
Proposed law requires the tax levied on sports wagering to be collected by the division in the office
of state police, which provides investigatory, regulatory, and enforcement services to the La. Gaming
control board in the implementation, administration, and enforcement of gaming laws, rules, and
regulations.
Proposed law requires all monies to be collected monthly and further provides that when net gaming
proceeds for a month are negative, the licensee or operator shall be allowed to carry over the negative
amounts to returns filed for subsequent months.
The effectiveness of proposed law is contingent on a statewide vote authorizing sports wagering gaming in particular parishes.
(Adds R.S. 27:601, 602, and 603)