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HB 3159

SPORTS WAGERING-TAX

104th Regular Session Introduced by Katie Stuart

Imposes a new 2% tax on in-state sports wagers to be directed, subject to appropriation, to fund local fire departments and EMS ambulance services.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 3159

HB 3159 — SPORTS WAGERING — Tax for Local Fire & EMS (Summary)

Overview / Purpose

HB 3159 amends the Illinois Sports Wagering Act (230 ILCS 45/25‑90) to create an additional 2% levy on adjusted gross receipts (AGR) from sports wagers placed within Illinois, with the revenue to be directed — subject to appropriation — to local government fire departments, fire districts, and local government EMS ambulance departments (public, full‑time career units). The measure is intended to provide a dedicated funding stream from sports wagering activity to support local emergency response services.

Key provisions

  • Adds a new 2% tax (in addition to existing taxes under subsections (a), (d), and (d‑5)) on a master sports wagering licensee’s adjusted gross receipts from sports wagers placed within the State.
  • Specifies that funds collected under this new tax shall be paid, subject to appropriation by the General Assembly, for the purpose of enhancing public, full‑time career local government fire departments, fire districts, and local government EMS ambulance departments.
  • Retains existing provisions for other sports wagering taxes (including graduated rates for online/mobile and retail wagering and the accrual method for tax accounting).
  • Collection and deposit mechanics follow the Sports Wagering Act framework — receipts are collected by the Illinois Gaming Board and deposited into the Sports Wagering Fund, with subsequent transfers/appropriations as prescribed.

Who is affected

  • Master sports wagering licensees (they pay the additional 2% on AGR for in‑state wagers).
  • Local government fire departments, fire districts, and local government EMS ambulance services (potential recipients of appropriated funds).
  • State budget and revenue flows (the new levy redirects additional gaming‑related revenue subject to legislative appropriation).

Implementation & timeline

  • Bill sponsor: Rep. Katie Stuart.
  • Legislative status (final actions): Passed both chambers, enrolled, sent to and signed by the Governor on June 20, 2025.
  • Statutory effective date: January 1, 2026.
  • Applicability in statute: the new 2% tax is specified to begin July 1, 2026 (i.e., collections start for wagers placed on or after July 1, 2026), though the act itself takes effect 1/1/2026.
  • Companion: SB 782.

Fiscal and policy notes

  • The bill earmarks a discrete share of sports wagering AGR for local emergency services but makes payments “subject to appropriation,” meaning distributions depend on future General Assembly budget actions.
  • The 2% levy is additive to existing sports wagering taxes; it increases the overall tax burden on licensees and could change net revenue flows between State funds and local appropriations. The bill does not specify allocation formulas among eligible local units.

(For exact statutory language and any implementing administrative rules, consult the enrolled bill text and the Illinois Gaming Board guidance.)

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

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