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HB 2724

Relating to corporate registration for federal selective service.

2025 Regular Session Introduced by Paul Evans

The bill shifts from banning family amusement wagering to creating a 100% tax credit for backstretch capital upgrades at Illinois horse-racing facilities, capped at $9 million.

In committee upon adjournment.
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WeVote Research Nonpartisan
Bill Summary · HB 2724

HB 2724 — Family Amusement Wagering Prohibition Act (with Senate Amendment No. 1)

Overview

HB 2724 was introduced in early 2025 as the "Family Amusement Wagering Prohibition Act." The original bill (Illinois) would prohibit family amusement establishments from facilitating wagering on amusement devices and from advertising wagering. During later Senate consideration a floor amendment (Senate Amendment 001, filed 10/30/2025) substantially rewrote parts of the bill to add a tax-credit program for capital improvements benefiting “backstretch” workers at licensed horse-racing facilities. The legislative record also includes unrelated Arizona language about school access for “patriotic youth groups,” which appears to be an accidental inclusion in the compiled document.

Key provisions — Original (family amusement wagering) text

  • Prohibits owners/operators of a "family amusement establishment" from:
    • Facilitating wagering on amusement devices (defined broadly as coin-, token-, or currency-activated games where the player affects the outcome).
    • Advertising that promotes wagering on amusement devices.
  • Definitions included: “amusement device,” “wager,” “family amusement establishment,” “redemption machine,” “crane game,” “merchandise.”
  • Prize/value limits and characteristics for exempt devices (e.g., crane games and redemption machines with merchandise prizes no greater than $25 wholesale per play).
  • Exemptions: vending machines with full return, crane games, redemption machines, coin-in-slot replay devices, and bona fide skill contests with fixed entry fees.
  • Amends the Criminal Code (720 ILCS 5/28‑1 and related sections) to reflect changes re: gambling and wagering offenses.
  • Effective immediately (per introduced summary).

Key provisions — Senate Amendment No. 1 (Backstretch assistance tax credit)

  • Adds new Section 253 to the Illinois Income Tax Act establishing a Backstretch Assistance Tax Credit for organization licensees under the Illinois Horse Racing Act.
  • Credit details:
    • Applies to taxable years beginning on/after Jan 1, 2026 and ending on/before Dec 31, 2030.
    • Equals 100% of eligible capital expenditures for qualified backstretch infrastructure improvements, subject to an aggregate program cap of $9,000,000.
    • Eligible projects: capital improvements serving backstretch areas (worker housing, stables, utilities, sanitation/medical facilities, safety/accessibility, broadband/security, stormwater/sustainability), with useful life ≥ 5 years.
    • Illinois Racing Board reviews applications, certifies eligible expenditures, and issues tax credit certificates.
    • Credit may be carried forward up to 5 years; cannot reduce liability below zero; partnership/S-corp passthrough rules apply.
  • Defines “backstretch worker” (grooms, hotwalkers, exercise riders, stable hands, trainers, farriers, veterinary personnel).
  • Authorizes Racing Board and Department rulemaking and requires documentation/third‑party cost certification procedures.

Who is affected

  • Under the original text: owners/operators of family amusement establishments, patrons, and businesses operating amusement devices (arcades, family entertainment centers).
  • Under the amendment: horse-racing organization licensees, backstretch workers, and contractors performing capital upgrades; state tax revenue and Racing Board administration.

Procedural status & timeline (high level)

  • Introduced Feb 2025 (Illinois filing by Rep. Daniel Didech; Senate amendment sponsored by Sen. Patrick J. Joyce).
  • Passed both chambers in 2025 (House and Senate votes recorded); Senate adopted Floor Amendment No. 1 on 10/30/2025 (3/5 vote required); the bill was placed on the House calendar for concurrence with Senate Amendment(s) No. 1.
  • If the House concurs, the amended bill proceeds to enrollment and then to the governor.

Notes / Implications

  • The Senate amendment materially shifts the bill’s focus from regulating amusement‑device wagering to creating a targeted tax incentive for horse‑racing facility backstretch improvements. If retained, both the wagering prohibitions and the new tax-credit program could not coexist as drafted without reconciling text—practical effect depends on final enrolled language.
  • Aggregate tax credit cap ($9 million) and program window (2026–2030) limit fiscal exposure but create an incentive for near‑term capital investment at racing facilities.

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

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