HLS 25RS-765 ENGROSSED
2025 Regular Session
HOUSE BILL NO. 639
BY REPRESENTATIVE RISER
GAMING/REVENUE: Provides relative to taxation of online sports wagering and video
poker and dedicates certain gaming revenues
1 AN ACT
2To amend and reenact R.S. 27:625(B) and (G)(8) and to enact R.S. 17:1792 and R.S.
3 27:625(G)(9) and (10), relative to online sports wagering tax revenue and student
4 athletes; to provide for the tax rate on online sports wagering; to allocate online
5 sports wagering tax revenue; to create a fund for the benefit of university athletic
6 departments; to provide for effectiveness; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 27:625(B) and (G)(8) are hereby amended and R.S. 27:625(G)(9) and
9(10) are hereby enacted to read as follows:
10 §625. State tax; levy
11 * * *
12 B. There is hereby levied a fifteen percent tax upon the net gaming proceeds
13 from sports wagering offered to consumers within this state pursuant to this Title
14 electronically through a website or mobile application. The tax rate shall be equal
15 to the tax rate provided in R.S. 27:435(D)(1)(b). The provisions of this Subsection
16 shall not apply to electronic sports wagering conducted through a sports wagering
17 mechanism.
18 * * *
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HB NO. 639
1 G. After complying with the provisions of Subsection D of this Section, each
2 fiscal year the state treasurer shall credit the following amounts to the following
3 funds:
4 * * *
5 (8) Any remaining funds shall be available as state general funds. Twenty-
6 five percent of the monies collected pursuant to Subsection B of this Section shall
7 be credited to the Supporting Programs, Opportunities, Resources, and Teams Fund
8 established by R.S. 17:1792.
9 (9) Three percent of the monies collected pursuant to Subsection B of this
10 Section shall be credited to the Louisiana Postsecondary Inclusive Education Fund
11 established by R.S. 17:3138.11.
12 (10) Any remaining funds shall be available as state general funds.
13 Section 2. R.S. 17:1792 is hereby enacted to read as follows:
14 §1792. Supporting Programs, Opportunities, Resources, and Teams Fund
15 A. There is hereby created in the state treasury a special fund to be known
16 as the Supporting Programs, Opportunities, Resources, and Teams Fund, hereafter
17 in this Section referred to as the "fund".
18 B. Monies in the fund shall be invested by the state treasurer in the same
19 manner as monies in the state general fund. Interest earned on the investment of
20 monies in the fund shall be deposited in and credited to the fund. Unexpended and
21 unencumbered monies in the fund at the end of the fiscal year shall remain in the
22 fund.
23 C. After compliance with the provisions of Article VII, Section 9(B) of the
24 Constitution of Louisiana relative to the Bond Security and Redemption Fund, the
25 state treasurer shall deposit into the fund all monies dedicated, transferred, or
26 appropriated to the fund. Monies in the fund shall be appropriated to the Board of
27 Regents for distribution to athletic departments at public universities that are
28 members of conferences that compete in NCAA Division One athletics at the
29 Football Bowl Subdivision and Football Championship Subdivision levels in
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HB NO. 639
1 Louisiana for the benefit of student athletes. For the purposes of this Section,
2 "benefit" means scholarships, insurance, medical coverage, facility enhancements,
3 litigation settlement fees, and Alston awards. Each university shall establish
4 eligibility criteria for benefits awarded pursuant to the provisions of this Section.
5 E. Monies from the fund shall not be used to displace, replace, or supplant
6 any other awards or scholarships.
7 F. The Board of Regents shall distribute funds received pursuant to the
8 provisions of this Section equally among eligible institutions. Each eligible
9 university athletic department shall receive an equal distribution of funds for use in
10 accordance with the provisions of this Section.
11 Section 3. This Act shall take effect and become operative if and when the Act
12which originated as House Bill No. 594 of this 2025 Regular Session of the Legislature is
13enacted and becomes effective.
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 639 Engrossed 2025 Regular Session Riser
Abstract: Changes the tax rate associated with online sports wagering and allocates
revenue.
Present law provides for a 15% tax on online sports wagering.
Proposed law changes the online sports wagering tax from 15% to the same rate as video
draw poker devices at qualified truck stop facilities pursuant to present law (R.S. 27:435).
Present law dedicates revenue generated from the online sports wagering tax to various
funds.
Proposed law dedicates 25% of the monies generated by the online sports wagering tax to
the Supporting Programs, Opportunities, Resources, and Teams Fund (SPORT Fund) and
3% of the monies generated by the online sports wagering tax to the La. Postsecondary
Inclusive Education Fund.
Proposed law establishes the SPORT Fund as a special fund in the state treasury and
provides for the deposit, use, and investment of monies in the fund.
Proposed law requires appropriation of SPORT Fund monies to the Board of Regents for use
by athletic departments at public universities that are members of conferences that compete
in NCAA Division One athletics at the Football Bowl Subdivision and Football
Championship Subdivision levels in La. for the benefit of student athletes. Proposed law
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HB NO. 639
defines "benefit" as scholarships, insurance, medical coverage, facility enhancements,
litigation settlement fees, and Alston awards. Prohibits monies awarded from the SPORT
Fund from being used to displace other awards or scholarships.
Proposed law requires the Board of Regents to distribute monies received from the SPORT
Fund equally to eligible institutions. Further requires each eligible university athletic
department to receive an equal distribution of funds for use in accordance with proposed
law.
Effective if and when House Bill No. 594 of this 2025 R.S. is enacted and becomes effective.
(Amends R.S. 27:625(B) and (G)(8); Adds R.S. 17:1792 and R.S. 27:625(G)(9) and (10))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Appropriations to the
original bill:
1. Require monies in the SPORT Fund be appropriated to the Board of Regents.
2. Require credit to the Bond Security and Redemption Fund prior to deposit into
the SPORT Fund.
3. Remove definition of "benefit award" and add definition of "benefit" for the
purposes of proposed law.
4. Require funds to be distributed equally by the Board of Regents to eligible
institutions. Requires equal distribution between university athletic departments.
5. Make effectiveness contingent upon passage of HB 594 of the 2025 R.S.
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