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SB 1473

HORSE RACING ACT ORG LICENSE

104th Regular Session Introduced by Patrick Joyce and 4 co-sponsors

Creates a backstretch capital-infrastructure tax credit for organization licensees to improve housing and facilities for workers, with administration and limits set by the Illinois

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Bill Summary · SB 1473

SB 1473 — HORSE RACING ACT; ORGANIZATION LICENSE (Summary)

Status: Introduced Feb 20, 2025; Passed by both chambers and signed by the Governor (Public Act). Sponsor: Sen. Patrick J. Joyce (primary). Effective: as provided in the act (bill text indicates immediate/near-immediate effectiveness).

Main purpose

Amend the Illinois Horse Racing Act of 1975 to (1) revise who may be issued an organization (race track) license and how “host track” status is determined, (2) change siting/distance and other eligibility rules for race meetings (including specific treatment for certain standardbred tracks), and (3) create a tax-credit incentive for capital improvements that benefit backstretch workers at licensed tracks.

Key provisions and changes

  • Host track definition and eligibility

    • Revises the statutory definition of “host track” (hours, minimum days and races) and clarifies exceptions (weather, unsafe track conditions, financial circumstances, agreements among licensees).
    • Removes an existing bar that prevented an organization licensee whose meeting is in a county bordering the Mississippi River with population over 230,000 from being a host track. (i.e., eliminates that specific geographic prohibition.)
    • Clarifies host-track priority rules where two organization licensees conduct concurrent standardbred meets (6:30 p.m.–6:30 a.m. window) — the licensee awarded the most racing dates in that time period will be deemed host, subject to minimum schedule requirements.

  • Licensing, siting and distance rules

    • Amends application and eligibility criteria for organization licenses (who may be ineligible, ownership/lease requirements, default/conviction provisions remain but with clarified processes).
    • Adjusts the mileage/distance rules used to determine whether new licenses can be issued near existing tracks; requires mileage certification from the Illinois Department of Transportation (Bureau of Systems).
    • Adds or modifies statutory language addressing standardbred racetrack licensing in specific counties (including Macon County and provisions referencing Cook County townships in earlier language), providing special licensing pathways and conditions.

  • Wagering and other operational provisions

    • Makes conforming changes to wagering-related statutory references tied to host-track status and organization-license rights (e.g., inter-track wagering eligibility and related rights for newly licensed tracks).

  • Backstretch assistance tax credit (Income Tax Act addition)

    • Creates a tax credit available to organization licensees for qualified capital infrastructure projects that directly benefit backstretch workers (housing, dormitories, utilities, sanitation/medical facilities, safety/accessibility, broadband/security, environmental/stormwater systems).
    • Under the version considered during floor action, the credit was structured for taxable years within a limited window (projects placed in service during the program period) and administered via the Illinois Racing Board with certification and oversight; eligible credits may pass through to partners/shareholders for pass‑through entities.
    • The bill sets program limits, certification procedures, and record-keeping requirements; (text versions filed during the session proposed different aggregate caps — see “Notes” below).

Who is affected

  • Organization licensees (existing and prospective racetrack operators), especially thoroughbred and standardbred tracks.
  • Backstretch workers (stable hands, support personnel) who may benefit from improved housing and support infrastructure.
  • Owners, trainers and racing associations affected by host-track determinations and concurrent-meeting rules.
  • Illinois Department of Revenue and Illinois Racing Board (administration, certification and rulemaking responsibilities).
  • Local communities/counties where tracks are located (economic and regulatory impacts).

Procedural / timeline notes

  • The bill proceeds through amendments during the 2025 session; public-act text and effective date(s) should be confirmed in the official enrolled act. The bill included one or more amendments adding the backstretch tax-credit language; different amendment versions filed during the session proposed varying credit caps and program windows. The enacted Public Act should be consulted for final dollar caps, program start/end dates, and the exact effective date.

Potential impacts

  • Regulatory: clarifies and liberalizes some siting/host-track restrictions, potentially enabling new or expanded race meetings in areas previously restricted.
  • Economic: tax-credit incentives aim to spur capital investment in worker housing and backstretch facilities, improving living/working conditions and possibly preserving local racing-related employment.
  • Fiscal: the tax credit will reduce state income-tax receipts to the extent claimed; the exact fiscal impact depends on the final aggregate cap and uptake by licensees.

For implementation details (final credit limits, start/end dates, rulemaking deadlines), consult the enrolled Public Act text and administrative rules issued by the Illinois Racing Board and Department of Revenue.

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

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