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HD 6173

A communication from the Massachusetts Gaming Commission (see Section 69 of Chapter 23K of the General Laws) submitting its gaming revenue reports and associated sports wagering revenue report through April, 2026

194th Legislature (2025-2026)

The bill requires the Massachusetts Gaming Commission to publish through April 2026 detailed, auditable monthly and total gaming and sports wagering revenue reports by operator, in

Placed on file
0
WeVote Research Nonpartisan
Bill Summary · HD 6173

Overview

  • Bill: HD 6173
  • Session: 194th
  • Jurisdiction: Massachusetts
  • Type: Communication from the Massachusetts Gaming Commission
  • Subject: Submission of gaming revenue reports and associated sports wagering revenue report through April 2026 (Section 69 of Chapter 23K of the General Laws)

Purpose: To inform the Legislature and the public about the current state of gaming and sports wagering revenues by presenting the Commission’s revenue reports, including detailed breakdowns by operator and revenue category, up through April 2026.

Main Purpose and Intent

  • Provide an official, quarterly/monthly accounting of gaming-related tax revenue and wagering activity to support fiscal planning and oversight.
  • Present comprehensive revenue data for multiple gaming entities (Encore, MGM Springfield, BetMGM, Caesars, theScore Bet, FanDuel, Bally’s, and others) and state-licensed slot operations (Plainridge Park, MGM Springfield, Encore Boston Harbor, etc.).
  • Document gross gaming revenue (GGR), hold percentages, wagering taxes (including federal/excise components where applicable), retail taxes, and state carryover mechanics.
  • Establish a transparent, auditable record of monthly and total gaming-related tax receipts and distributions.

Key Provisions and Content

  • Source of Reports:

    • Massachusetts Gaming Commission submits gaming revenue reports and the sports wagering revenue report through April 2026.
    • Reports are organized by operator/category and include monthly data.

  • Sports Wagering Revenue (Category 1 and related categories):

    • Detailed monthly figures for Encore Boston Harbor, MGM Springfield, MGM (BetMGM), Caesars, theScore Bet, DraftKings, FanDuel, Fanatics, and Bally’s across multiple years.
    • Data elements per month include:
    • Monthly ticket write (settled) and handle (accrual basis)
    • Mo win (monthly win), excise taxes (Fed Excise), AGSWR, carry over, and state/retail tax calculations
    • Hold percentages and percentage of ticket write
    • Carry-over (CO) adjustments and accrual losses
    • Totals across the period (through April 2026) are provided for each operator and category (e.g., Category 1 Encore, MGM Springfield, MGM BetMGM, Caesars Category 3, theScore Bet Category 3, DraftKings Category 3, FanDuel Category 3, Bally’s Category 3, Fanatics Category 3, etc.)
    • Cumulative totals shown for:
    • Total Monthly Ticket Write
    • Total Handle
    • Total Win
    • Federal Excise
    • AGSWR
    • Retail Tax
    • Carry Over (CO) and accrual-related figures

  • Slot Machine Revenue and Other Reports:

    • Slot machine revenue (Plainridge Park Casino) and slot tax calculations (40% state, race horse development fund, etc.)
    • MGM Springfield slot/table revenue and tax calculations
    • Encore Boston Harbor (Slot and Table GGR) state taxes and total collections

  • Chronology and Format:

    • Monthly data series spanning multiple years (2018–2026) for several operators
    • Explicit reporting format intended to facilitate auditing and compliance

  • Final Totals (as presented in the table):

    • Sports Wagering Revenue (Encore, MGM, MGM Springfield, etc.) totals across all included entities
    • Bottom-line totals for each operator and category, including carryover and tax collections
    • Overall totals for all sports wagering and slot-related tax revenue

Who Would Be Affected

  • Massachusetts Gaming Commission: Responsible for compiling, verifying, and submitting the reports.
  • State and Local Government Revenue:
    • State collected taxes from sports wagering (Fed Excise, .25% AGSWR, Retail Tax)
    • Slot taxes and related funds (state taxes, race horse development fund, etc.)
  • Gaming Operators:
    • Operators listed (Encore Boston Harbor, MGM Springfield, BetMGM, Caesars, theScore Bet, FanDuel, DraftKings, Bally’s, Fanatics, etc.) would be subject to reporting in the Commonwealth’s oversight framework.
  • Public/Legislature:
    • Provides transparency to taxpayers and policymakers regarding gaming revenue performance and tax collections.

Procedural and Timeline Aspects

  • Legal Basis: Reports are submitted pursuant to Section 69 of Chapter 23K of the General Laws.
  • Reporting Timeline: Through April 2026, with monthly/monthly accrual data and year-to-date totals included.
  • Status: Action history indicates the bill was placed on file (2026-06-10), meaning it is filed for the session without immediate passage, but serving as an official communication and data submission to lawmakers.

Notable Details and Observations

  • The data set is extensive and granular, covering numerous operators and multiple wagering products (sports wagering, slots, and table games) across many months and years.
  • The tables show detailed breakdowns of:
    • Accrual-based handles and winnings
    • Taxable AGSWR (adjusted gross sports wagering revenue)
    • Federal excise and state retail taxes
    • Carryover balances and accrual losses
  • While the document primarily functions as a reporting instrument, it provides a foundational dataset for evaluating the efficacy of Massachusetts’ sports wagering tax structure and its impact on state revenue.

If you’d like, I can extract a concise executive summary of annual totals by operator or prepare a quick-reference list of the top revenue-generating operators and their approximate tax contributions.

Compiled from official sources — confirm details with the bill’s official record.

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