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
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)