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 22 Original 2024 Third Extraordinary Session Wilder
Abstract: Increases the tax on net gaming proceeds from electronic sports wagering on websites
and mobile applications. Repeals the provision authorizing promotional play and amends
the definition of "net gaming proceeds".
Present law levies a tax of 15% on net gaming proceeds from electronic sports wagering on websites
and mobile applications.
Proposed law increases the present law tax from 15% to 51%.
Present law authorizes promotional play in sports wagering.
Proposed law repeals that authorization.
(Amends R.S. 27:602(13) and 625(B); Repeals R.S. 27:627)