Bill
SD 3872
Requires MGC to publish a detailed, transparent Massachusetts gaming and sports wagering revenue report through March 2026, including taxes by venue and operator.
Title: Massachusetts Gaming Commission Gaming Revenues March 2026 Report
Jurisdiction: Massachusetts
Purpose and intent
- This bill appears to be a report-related measure requiring the Massachusetts Gaming Commission (MGC) to produce and/or publish a detailed revenue report, focused on gaming revenues and related taxes, with data through March 2026. The provided bill text consists of lengthy accounting tables showing historical and projected revenue data for Encore Boston Harbor and MGM Springfield, as well as various sports wagering categories and associated taxes. The core intent is to document and make transparent the components of casino gaming and sports wagering revenues, including slot/GGR (gross gaming revenue), table games, slot hold percentages, payout percentages, and state tax collections.
Key provisions and changes (substantive content observed in the provided text)
- Data tables and revenue breakdowns:
- Encore Boston Harbor:
- Monthly metrics by month (June 23–30, 2019 onward) including:
- Coin in, Slot GGR, Slot Hold %, Slot Payout %, Table GGR, Total GGR, and Total state taxes (25% on certain components).
- Separate lines for total Encore Boston Harbor GGR and state taxes accumulated through March 2026.
- MGM Springfield:
- Similar monthly data structure for Slot GGR, Table GGR, Total, and 25% state taxes, with totals through March 2026.
- Slot and Table revenue tax allocations:
- Explicit 25% state tax on Slot and Table GGR for Encore and MGM, with annual totals listed.
- Slot machine revenue for Plainridge Park Casino (Slot revenue and state taxes) including:
- Monthly coin-in, GGR, hold, payout, and totals (including state taxes and racehorse development fund transfers) through various years.
- Sports wagering revenue (MGM Springfield, Plainridge Park, and multiple Category 3 operators such as BetMGM, Bally’s, FanDuel, DraftKings, TheScore Bet, etc.):
- Monthly ticket write, handle, win, hold, federal excise, gross receipts tax (AGSWR and other) and carry-over adjustments.
- Category 3 and Category 1/3 distinctions are maintained, with totals for each operator and category through March 2026.
- No explicit new policy or regulatory changes are shown in the provided data; the document primarily compiles a comprehensive revenue and tax accounting framework for:
- Encore Boston Harbor
- MGM Springfield
- Plainridge Park Casino
- Various sports wagering operators and categories
- The web posting lists “No testing cost” for the web report, implying that the reported figures are gross revenue and tax collections rather than net costs for testing or audit.
Who/what is affected
- Massachusetts Gaming Commission (MGC): Responsible for compiling, reporting, and publishing the revenue and tax data.
- Casinos and gaming venues:
- Encore Boston Harbor
- MGM Springfield
- Plainridge Park Casino
- Sports wagering operators active in Massachusetts:
- MGM Springfield (category 1/2/3 streams)
- Plainridge Park
- DraftKings, FanDuel, BetMGM, Bally’s, TheScore Bet, Caesars, BetFanatics, and DraftKings/other category distributions
- State and other funds:
- State taxes on GGR (slot and table games)
- Races and gaming-related funds (e.g., race horse development fund)
- Accruals and carry-overs related to wagering taxes
Procedural and timeline aspects
- Status: Action History notes “2026-04-30: Placed on file,” indicating the bill was filed and subsequently placed on file by the legislature (no further motions to enact within the provided record).
- Timeline in the data:
- Revenue figures span from 2019 through March 2026, with monthly and annual totals.
- The report appears to be a consolidated, end-of-period snapshot through March 2026, likely intended to accompany a Mass. state fiscal year analysis or to fulfill a reporting requirement by the MGC.
- Administrative intent:
- The bill’s format and content suggest a mandate for ongoing, transparent reporting of gaming and sports wagering revenues and taxes, potentially to inform budget, policy decisions, and public understanding.
Notes for readers
- The data-heavy content includes specific dollar amounts (GGR, hold percentages, payout rates, and tax figures) for multiple entities over many months and years. The summary here focuses on the bill’s purpose and scope rather than reproducing all table details.
- If you need a section-by-section extraction or a distilled annual figure (e.g., total taxes by year or per-venue), I can provide a concise set of figures extracted from the tables.
Compiled from official sources — confirm details with the bill’s official record.
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