All Roll Calls
Yes: 284 • No: 0
NebraskaLB1001109th Legislature 1st and 2nd SessionslegislatureWALLET
Change and eliminate provisions relating to licensed racetrack enclosures, licenses and wagering on horseracing, assistance to problem gamblers, bingo, lotteries, raffles, gift enterprises, the Nebraska Commission on Problem Gambling, the Charitable Gaming Division of the Department of Revenue, keno at licensed racetrack enclosures, and the Compulsive Gamblers Assistance Fund
Sponsored By: General Affairs Committee
Signed by Governor
General Affairs Committee
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Bill Overview
Analyzed Economic Effects
11 provisions identified: 3 benefits, 1 costs, 7 mixed.
Live racing minimums with penalties
From January 1, 2026 to December 31, 2030, existing tracks must hold at least 5 live days and 50 races each year. Starting January 1, 2031, they must hold at least 15 live days and 120 races each year. New tracks start with 1 live day in years 1–3, then 5 days/50 races in years 4–7, and 15 days/120 races from year 8. If a track misses the minimums, the gaming operator at that enclosure must stop games of chance until the commission says the problem is fixed, and the track can be disciplined up to license revocation. A track may ask the commission in writing for a waiver or change if natural events or unsafe track conditions prevent racing; timing rules apply for when petitions are heard.
Problem gambling commission and funding
The Nebraska Commission on Problem Gambling is a nine-member body that meets at least four times a year. It hires a director, may hire staff, sets program rules, approves providers, and creates training and certification for counselors. The Compulsive Gamblers Assistance Fund pays for counseling, assistance, education, outreach, and program costs, with money from lottery and charitable gaming transfers and other sources. The Lottery Division must spend at least 5% of its ad budget on prevention and awareness messages, coordinated with the Commission.
State debts taken from gambling winnings
Before paying parimutuel or casino winnings, the operator checks the state collection system. If you owe state debts or taxes, the operator deducts that amount from your winnings, up to the winnings amount. The operator sends the deducted money to the Department of Revenue, and you receive the rest. This begins on the implementation date the Tax Commissioner sets.
Under-21 gaming bans and keno exception
People under 21 cannot make parimutuel bets or play games of chance at licensed racetracks. It is a Class I misdemeanor to knowingly let someone under 21 play, and it is a Class I misdemeanor for someone under 21 to play. People age 19 or 20 may play keno at licensed racetracks only in a space separate from the casino gaming floor.
New racetrack licenses and fees
Racetrack enclosure licenses are available for up to three years. The application fee is $10,000 and each renewal is $10,000. Only one authorized gaming operator license can be issued per racetrack enclosure. Agreements with an authorized gaming operator about employees or taking parimutuel or sports bets are allowed and do not violate management bans. A track in Adams, Dakota, Douglas, Hall, Lancaster, or Platte County that existed on November 1, 2020 may relocate once to a Nebraska county without a racetrack, with commission approval after required studies.
Simulcast licenses with stricter steps
A racetrack that runs at least one live meet each year may apply for a simulcast facility license. Tracks qualify based on recent race type (quarterhorse or thoroughbred) and, for thoroughbreds, meeting a 70% historical live-days rule unless the commission finds factors beyond control. The commission must review competitive effects and consult breeder groups. Approval also needs written consent from same-type in-state tracks at the same day/time, approval from the owners and trainers group, and a written agreement dividing proceeds between sending and receiving tracks.
Support for Nebraska-bred horses
Tracks must set aside one-third of the amount over 15% taken from win/place/show pools and 1% of all exotic bets to promote Nebraska agriculture and horse breeding. The official registrar must spend at least 80% of these funds on purse supplements and breeder/stallion awards, and can move funds to other tracks of the same breed if a track stops live meets. Each racing day must include at least one race for Nebraska-bred horses. When a Nebraska-bred wins first money, 3% of that first-place purse is paid to the breeder. Horses eligible as Nebraska-bred must be registered within 90 days of birth; late registration can carry an administrative fee up to $1,000, and registrar fees are capped at $200 per horse.
Nonprofit raffles and jackpots allowed
A qualifying nonprofit may run a progressive-jackpot lottery or raffle if it registers each game and posts the rules where tickets are sold. Tickets may be sold by vending or dispensing devices. A nonprofit can run one lottery per month with gross proceeds up to $15,000, or multiple raffles in a month if total raffle proceeds stay at or below $15,000. Each chance must have equal odds unless the law allows otherwise. These limits start July 1, 2026.
Parimutuel takeout limits and notices
Licensees may take 15%–18% from win/place/show pools and up to 25% from exotic wager pools. The commission may allow other rates for interstate simulcasting. Tracks must tell the commission in writing which rates they will use before the live meet and give one week’s notice to change them. Parimutuel wagering at licensed racetrack enclosures is lawful, and commission revenue is treated as general revenue for the uses set in law.
When these changes take effect
Because of an emergency clause, the law takes effect when passed and approved. Many new rules and programs are operative starting July 1, 2026.
Charitable gaming oversight and funding
The Charitable Gaming Division is created in the Department of Revenue to run and enforce state bingo and lottery-related laws. The Department must report each year on revenue, costs, and activities. Forty percent of taxes collected under specified sections goes to the Charitable Gaming Operations Fund for administration and support (including support to the Problem Gambling Commission), and 60% goes to the state’s General Fund.
Sponsors & Cosponsors
Sponsor
General Affairs Committee
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 3/12/2026
Final Reading
Yes: 45 • No: 0 • Other: 4
legislature vote • 3/5/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 3/5/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 2/9/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 2/9/2026
Vote
Yes: 37 • No: 0 • Other: 12
Actions Timeline
Approved by Governor on March 16, 2026
3/17/2026legislatureDispensing of reading at large approved
3/12/2026legislaturePassed on Final Reading with Emergency Clause 45-0-4
3/12/2026legislaturePresident/Speaker signed
3/12/2026legislaturePresented to Governor on March 12, 2026
3/12/2026legislaturePlaced on Final Reading with ST57
3/10/2026legislatureEnrollment and Review ST57 filed
3/10/2026legislatureEnrollment and Review ST57 recorded
3/10/2026legislatureEnrollment and Review ER120 adopted
3/5/2026legislatureKauth FA657 withdrawn
3/5/2026legislatureHoldcroft AM2077 adopted
3/5/2026legislatureHansen FA995 withdrawn
3/5/2026legislatureHansen AM2320 adopted
3/5/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/5/2026legislatureHansen AM2320 filed
2/26/2026legislatureHansen FA995 filed
2/19/2026legislaturePlaced on Select File with ER120
2/18/2026legislatureEnrollment and Review ER120 filed
2/18/2026legislatureHoldcroft AM2077 filed
2/12/2026legislatureGeneral Affairs AM1946 adopted
2/9/2026legislatureHoldcroft FA954 withdrawn
2/9/2026legislatureAdvanced to Enrollment and Review Initial
2/9/2026legislaturePlaced on General File with AM1946
2/6/2026legislatureGeneral Affairs AM1946 filed
2/6/2026legislatureHoldcroft FA954 filed
2/6/2026legislature
Bill Text
Introduced
3/17/2026
Enrolled / Slip Law
Final / Enacted