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 Engrossed 2019 Regular Session Abramson
Abstract: Authorizes an 11% 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 11% state tax on the net gaming proceeds of sports wagering conducted in
the state and provides for the avails of the tax to go to the La. Early Childhood Education Fund.
Proposed law provides that 1% of the net gaming proceeds of sports wagering gaming, not to exceed
$100,000 annually, shall be credited to the Compulsive and Problem Gaming Fund.
Proposed law provides for a $5,000 sports wagering gaming license or permit fee.
Proposed law authorizes 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 authorizes the legislature to appropriate funds necessary for the Dept. of Public Safety
and Corrections and the Dept. of Justice to administer, regulate, investigate, and enforce laws related
to sports wagering gaming.
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. 27:601-603)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Increase the amount of the state taxed levied from 8% to 11% of the net gaming proceeds
of sports wagering gaming.
2. Provide that 1%, not to exceed $100,000, of the net gaming proceeds of sports wagering
shall be deposited into the Compulsive and Problem Gaming Fund.
3. Authorize the legislature to appropriate funds to the Dept. of Public Safety and
Corrections and the Dept. of Justice in order to regulate, administer, investigate, and
enforce laws related to sports wagering gaming.