HLS 25RS-197 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 587
BY REPRESENTATIVE MENA
GAMING/REVENUE: Provides relative to gaming revenue
1 AN ACT
2To amend and reenact R.S. 27:625 and R.S. 47:9105, relative to sports wagering taxes; to
3 set a progressive tax rate on sports wagering; to provide tax revenue for early
4 childhood education; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 27:625 is hereby amended and reenacted to read as follows:
7 §625. State tax; levy
8 A. There is hereby levied a ten percent tax rate upon the net gaming proceeds
9 from sports wagering offered to consumers within this state pursuant to this Title
10 conducted onsite at a licensed sports wagering establishment. The tax rate shall apply
11 to all sports wagering conducted onsite at a licensed sports wagering establishment
12 or through a mobile application or website. Any sports wagering conducted through
13 a mobile application or a website on the premises of a licensed sports wagering
14 establishment shall be considered electronic wagering and shall be taxed pursuant
15 to Subsection B of this Section. The tax shall be levied at the following rates:
16 (1) 20% of net gaming proceeds from sports wagering up to and including
17 $30,000,000.
18 (2) 25% of net gaming proceeds from sports wagering in excess of
19 $30,000,000 but not exceeding $50,000,000.
Page 1 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-197 ORIGINAL
HB NO. 587
1 (3) 30% of net gaming proceeds from sports wagering in excess of
2 $50,000,000 but not exceeding $100,000,000.
3 (4) 35% of net gaming proceeds from sports wagering in excess of
4 $100,000,000 but not exceeding $200,000,000.
5 (5) 40% of net gaming proceeds from sports wagering in excess of
6 $200,000,000.
7 B. There is hereby levied a fifteen percent tax upon the net gaming proceeds
8 from sports wagering offered to consumers within this state pursuant to this Title
9 electronically through a website or mobile application. The provisions of this
10 Subsection shall not apply to electronic sports wagering conducted through a sports
11 wagering mechanism.
12 C. B. Within twenty days of the last day of each calendar month the division
13 shall collect the taxes imposed pursuant to the provisions of this Section for the
14 immediately preceding calendar month.
15 D. C. All taxes collected by the division pursuant to this Section shall be
16 forwarded upon receipt to the state treasurer for immediate deposit into the state
17 treasury. Funds deposited into the treasury shall first be credited to the Bond
18 Security and Redemption Fund in accordance with Article VII, Section 9(B) of the
19 Constitution of Louisiana.
20 E. D. In a month when the amount of net gaming proceeds of an operator
21 from sports wagering is a negative number, the operator may carry over the negative
22 amount to the return filed for the subsequent month. However, no amount shall be
23 carried over in any period more than twelve months after the month in which the
24 amount carried over was originally due.
25 F. E. The provisions of this Section shall not apply to any sports wagering
26 offered in this state by the Louisiana Lottery Corporation pursuant to Title 47 of the
27 Louisiana Revised Statutes of 1950.
Page 2 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-197 ORIGINAL
HB NO. 587
1 G. F. After complying with the provisions of Subsection D of this Section,
2 each fiscal year the state treasurer shall credit the following amounts to the following
3 funds:
4 * * *
5 (2) Twenty-five Forty percent of the monies collected pursuant to this
6 Section, not to exceed twenty thirty million dollars, shall be credited to the Louisiana
7 Early Childhood Education Fund established by R.S. 17:407.30.
8 * * *
9 Section 2. R.S. 47:9105 is hereby amended and reenacted to read as follows:
10 §9105. State tax; levy
11 A. There is hereby levied a ten percent tax rate upon the net gaming proceeds
12 of an operator from sports wagering offered to consumers within this state pursuant
13 to this Title onsite at a permitted retail establishment through a sports wagering
14 mechanism. The tax rate shall apply to all sports wagering conducted onsite at a
15 licensed sports wagering establishment or through a mobile application or website.
16 The tax shall be levied based on the following rates:
17 (1) 20% of net gaming proceeds from sports wagering up to and including
18 $30,000,000.
19 (2) 25% of net gaming proceeds from sports wagering in excess of
20 $30,000,000 but not exceeding $50,000,000.
21 (3) 30% of net gaming proceeds from sports wagering in excess of
22 $50,000,000 but not exceeding $100,000,000.
23 (4) 35% of net gaming proceeds from sports wagering in excess of
24 $100,000,000 but not exceeding $200,000,000.
25 (5) 40% of net gaming proceeds from sports wagering in excess of
26 $200,000,000.
27 B. There is hereby levied a fifteen percent tax upon the net gaming proceeds
28 of an operator from sports wagering offered to consumers within this state pursuant
29 to this Title electronically through a website or mobile application.
Page 3 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-197 ORIGINAL
HB NO. 587
1 C. B. Within twenty days of the last day of each calendar month the
2 corporation shall collect the taxes imposed pursuant to the provisions of this Section
3 for the immediately preceding calendar month.
4 D. C. All taxes collected by the corporation pursuant to this Section shall be
5 deposited into the Disability Services Fund as provided by R.S. 28:826. These
6 monies shall be forwarded upon receipt to the state treasury. Funds deposited into the
7 treasury shall first be credited to the Bond Security and Redemption Fund in
8 accordance with Article VII, Section 9(B) of the Constitution of Louisiana.
9 E. D. In a month when the amount of net gaming proceeds of an operator
10 from sports wagering is a negative number, the operator may carry over the negative
11 amount to the return filed for the subsequent month. However, no amount shall be
12 carried over in any period more than twelve months after the month in which the
13 amount carried over was originally due.
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 587 Original 2025 Regular Session Mena
Abstract: Creates a tax rate on net gaming proceeds from sports wagering. Increases the
amount of sports wagering tax revenue to be dedicated to the Louisiana Early
Childhood Education Fund.
Present law provides for a 15% tax on net gaming proceeds from sports wagering offered
electronically through a website or mobile application.
Present law provides for a 10% tax on net gaming proceeds from sports wagering offered
onsite at a retail establishment through a sports wagering mechanism.
Proposed law provides for a tax rate that applies to all sports wagering, whether onsite or via
a website or mobile application, to be levied at the following rates:
(1) 20% of proceeds up to and including $30,000,000
(2) 25% of proceeds over $30,000,000 but not over $50,000,000
(3) 30% of proceeds over $50,000,000 but not over $100,000,000
(4) 35% of proceeds over $100,000,000 but not over $200,000,000
(5) 40% of proceeds over $200,000,000
Page 4 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-197 ORIGINAL
HB NO. 587
Proposed law increases the amount of tax revenue from sports betting at casinos to be
dedicated to the Louisiana Early Childhood Education Fund from 25% to 40% and increases
the cap from $20,000,000 to $30,000,000.
(Amends R.S. 27:625 and R.S. 47:9105)
Page 5 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.