Bill Text: IL HB3159 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-18 - Referred to Rules Committee [HB3159 Detail]

Download: Illinois-2025-HB3159-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3159 Introduced , by Rep. Katie Stuart SYNOPSIS AS INTRODUCED:
230 ILCS 45/25-90
Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments.
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A BILL FOR
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AN ACT concerning gaming.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Sports Wagering Act is amended by changing
Section 25-90 as follows:
(230 ILCS 45/25-90)
Sec. 25-90. Tax; Sports Wagering Fund.
(a) For the privilege of holding a license to operate
sports wagering under this Act until June 30, 2024, this State
shall impose and collect 15% of a master sports wagering
licensee's adjusted gross sports wagering receipts from sports
wagering. The accrual method of accounting shall be used for
purposes of calculating the amount of the tax owed by the
licensee.
The taxes levied and collected pursuant to this subsection
(a) are due and payable to the Board no later than the last day
of the month following the calendar month in which the
adjusted gross sports wagering receipts were received and the
tax obligation was accrued.
(a-5) In addition to the tax imposed under subsection (a),
(d), or (d-5) of this Section, for the privilege of holding a
license to operate sports wagering under this Act, the State
shall impose and collect 2% of the adjusted gross receipts

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from sports wagers that are placed within a home rule county
with a population of over 3,000,000 inhabitants, which shall
be paid, subject to appropriation from the General Assembly,
from the Sports Wagering Fund to that home rule county for the
purpose of enhancing the county's criminal justice system.
(b) The Sports Wagering Fund is hereby created as a
special fund in the State treasury. Except as otherwise
provided in this Act, all moneys collected under this Act by
the Board shall be deposited into the Sports Wagering Fund.
Through August 25, 2024, on the 25th of each month, any moneys
remaining in the Sports Wagering Fund in excess of the
anticipated monthly expenditures from the Fund through the
next month, as certified by the Board to the State
Comptroller, shall be transferred by the State Comptroller and
the State Treasurer to the Capital Projects Fund. Beginning
September 25, 2024, on the 25th of each month, of the moneys
remaining in the Sports Wagering Fund in excess of the
anticipated monthly expenditures from the Fund through the
next month, as certified by the Board to the State
Comptroller, the State Comptroller shall direct and the State
Treasurer shall transfer 58% to the General Revenue Fund and
42% to the Capital Projects Fund.
(c) Beginning with July 2021, and on a monthly basis
thereafter, the Board shall certify to the State Comptroller
the amount of license fees collected in the month for initial
licenses issued under this Act, except for occupational

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licenses. As soon after certification as practicable, the
State Comptroller shall direct and the State Treasurer shall
transfer the certified amount from the Sports Wagering Fund to
the Rebuild Illinois Projects Fund.
(d) Beginning on July 1, 2024, and for each 12-month
period thereafter, for the privilege of holding a license to
operate sports wagering under this Act, this State shall
impose a privilege tax on the master sports licensee's
adjusted gross sports wagering receipts from sports wagering
over the Internet or through a mobile application based on the
following rates:
20% of annual adjusted gross sports wagering receipts
up to and including $30,000,000.
25% of annual adjusted gross sports wagering receipts
in excess of $30,000,000 but not exceeding $50,000,000.
30% of annual adjusted gross sports wagering receipts
in excess of $50,000,000 but not exceeding $100,000,000.
35% of annual adjusted gross sports wagering receipts
in excess of $100,000,000 but not exceeding $200,000,000.
40% of annual adjusted gross sports wagering receipts
in excess of $200,000,000.
(d-5) Beginning on July 1, 2024, and for each 12-month
period thereafter, for the privilege of holding a license to
operate sports wagering under this Act, this State shall
impose a privilege tax on the master sports licensee's
adjusted gross sports wagering receipts from sports wagering

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from other than over the Internet or through a mobile
application based on the following rates:
20% of annual adjusted gross sports wagering receipts
up to and including $30,000,000.
25% of annual adjusted gross sports wagering receipts
in excess of $30,000,000 but not exceeding $50,000,000.
30% of annual adjusted gross sports wagering receipts
in excess of $50,000,000 but not exceeding $100,000,000.
35% of annual adjusted gross sports wagering receipts
in excess of $100,000,000 but not exceeding $200,000,000.
40% of annual adjusted gross sports wagering receipts
in excess of $200,000,000.
(d-10) The accrual method of accounting shall be used for
purposes of calculating the amount of the tax owed by the
licensee.
(d-15) The taxes levied and collected pursuant to
subsections (d) and (d-5) are due and payable to the Board no
later than the last day of the month following the calendar
month in which the adjusted gross sports wagering receipts
were received and the tax obligation was accrued.
(e) Annually, a master sports wagering licensee shall
transmit to the Board an audit of the financial transactions
and condition of the licensee's total operations.
Additionally, within 90 days after the end of each quarter of
each fiscal year, the master sports wagering licensee shall
transmit to the Board a compliance report on engagement

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procedures determined by the Board. All audits and compliance
engagements shall be conducted by certified public accountants
selected by the Board. Each certified public accountant must
be registered in the State of Illinois under the Illinois
Public Accounting Act. The compensation for each certified
public accountant shall be paid directly by the master sports
wagering licensee to the certified public accountant.
(f) Beginning on July 1, 2026 In addition to the tax
imposed under subsection (a), (d), or (d-5), for the privilege
of holding a license to operate sports wagering under this
Act, the State shall impose and collect 2% of the adjusted
gross receipts from sports wagers that are placed within the
State, which shall be paid, subject to appropriation from the
General Assembly, from the Sports Wagering Fund for the
purpose of enhancing public, full-time career local government
fire departments or fire districts and public, full-time
career local government EMS ambulance departments.
(Source: P.A. 102-16, eff. 6-17-21; 102-687, eff. 12-17-21;
103-592, eff. 6-7-24.)