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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

12 provisions identified: 6 benefits, 1 costs, 5 mixed.

Progressive raffles and online ticket sales

Licensed groups and qualifying nonprofits can run progressive‑jackpot lotteries or raffles with multiple drawings. Each game must be registered, rules must be posted, and tickets may be sold by vending devices, on the group’s website, and at events; debit cards are allowed online and at events. For these games, at least 50% of gross proceeds must go to prizes (instead of the usual 65%). These games do not have to use identical tickets or equal‑chance tickets, and are covered under the Lottery and Raffle Act.

Gaming taxes fund problem gambling help

The law sends 40% of taxes from charitable gaming (sections 9-239, 9-344, 9-429, 9-648) to run gaming oversight and support the Nebraska Commission on Problem Gambling. The remaining 60% goes to the state’s General Fund. Any unused part of the 40% is distributed as state law provides.

Gambling winnings reduced to pay state debts

Before paying parimutuel winnings, the operator checks a state system for debts and tax bills. If you owe, the operator withholds that amount and sends it to the Department of Revenue. You get the rest. This begins on the implementation date set by the Tax Commissioner.

More support for Nebraska-bred horses

Tracks must run at least one race each day for Nebraska-bred horses, and 3% of the first-place purse for a Nebraska-bred winner goes to that horse’s breeder. Official registrars certify eligibility and may charge up to $200 per horse; if not registered within 90 days of birth, a late fee up to $1,000 can apply. Money taken from wagers for agriculture and breeding must go to breed registrars, and at least 80% must be spent each year on purse supplements and breeder or stallion awards. The Commission designates registrars and may review any registrar decision.

New fees and race-day minimums for tracks

Racetrack enclosure licenses cost $10,000 to apply and $10,000 to renew, and can last up to three years. Tracks open before April 20, 2022 must run at least 5 meet days and 50 races each year from Jan. 1, 2026 through 2030, and 15 days and 120 races each year starting Jan. 1, 2031. New tracks must run 1 day a year in years 1–3, 5 days and 50 races in years 4–7, and 15 days and 120 races from year 8 on. If a track misses the minimums, games of chance at that enclosure must stop until the Commission finds the problem fixed. A licensee can ask the Commission in writing to waive or change the minimums for events like bad weather or unsafe track conditions, and tracks licensed to run meets before Sept. 3, 2025 are treated as holding a racetrack enclosure license until the Commission acts on their application.

New rules to run simulcast betting

Licensed racetracks can apply for interstate simulcast licenses, and those that run at least one live meet a year can apply for simulcast facility licenses. Old limits tied to prior-year racing are removed. But approvals require written consent from certain in-state tracks and owner/trainer groups, and a written proceeds-sharing deal with the sending track and horsepersons. A licensee that takes simulcast wagers is treated as running a race meeting and must follow all race-meet rules. Before approving, the Commission must consult the main breeder group for the breed the track runs.

Ages 19–20 can play keno at tracks

If you are 19 or 20, you can play keno at a licensed racetrack enclosure. The keno area must be separate from the casino gaming floor. The law also removes the under‑21 misdemeanor penalty for this keno play in that separate area.

More bingo options and youth access

Music‑themed bingo using song titles, artists, or genres is allowed if random‑selection devices are used. A location may hold up to four special event bingos per year, with no more than 14 total days. People under 18 can play at limited‑period or special event bingos when no alcohol is served and prizes are $50 or less per game.

More funding and oversight for problem gambling

Gaming tax proceeds, lottery trust transfers, and charitable gaming funds support the Compulsive Gamblers Assistance Fund. The fund pays for counseling, family help, prevention, and program costs, and is run by the state problem‑gambling commission. The lottery must spend at least 5% of its ad budget on prevention messages and coordinate with the commission. The commission can make rules and must send an annual report to lawmakers. The law updates program terms and removes prior administrative placement language.

New state commission on problem gambling

The law creates the Nebraska Commission on Problem Gambling inside the State Racing and Gaming Commission. The Governor appoints nine members for staggered three‑year terms, with confirmation by the Legislature. Members cannot have a financial interest in program contracts or be employed by the commissions. The commission adopts bylaws, meets at least four times a year, and follows the Open Meetings Act. Each member must attend at least two meetings a year or can be removed unless excused.

Law takes effect now; old sections repealed

The act takes effect immediately upon passage and approval because it declares an emergency. It also repeals a list of prior statutes to update and reorganize gaming and racing laws.

Gift-enterprise rules now cover more groups

Credit unions and similar federally insured groups count as financial institutions under gift‑enterprise rules. Nonprofits can be operators and must follow the same operator rules as other entities.

Sponsors & Cosponsors

Sponsor

  • General Affairs Committee

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 284 • No: 0

legislature vote • 3/12/2026

Final Reading

Yes: 45 • No: 0 • Other: 4

legislature vote • 3/5/2026

Vote

Yes: 34 • No: 0 • Other: 15

legislature vote • 3/5/2026

Vote

Yes: 33 • No: 0 • Other: 16

legislature vote • 2/9/2026

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • 2/9/2026

Vote

Yes: 34 • No: 0 • Other: 15

legislature vote • Unknown

Vote

Yes: 34 • No: 0 • Other: 15

legislature vote • Unknown

Vote

Yes: 33 • No: 0 • Other: 16

legislature vote • Unknown

Vote

Yes: 34 • No: 0 • Other: 15

Actions Timeline

  1. Provisions/portions of LB1120 amended into LB1001 by AM2320

    4/17/2026legislature

  2. Provisions/portions of LB1047 amended into LB1001 by AM1946

    4/17/2026legislature

  3. Provisions/portions of LB828 amended into LB1001 by AM1946

    4/17/2026legislature

  4. Approved by Governor on March 16, 2026

    3/16/2026legislature

  5. Presented to Governor on March 12, 2026

    3/12/2026legislature

  6. President/Speaker signed

    3/12/2026legislature

  7. Passed on Final Reading with Emergency Clause 45-0-4

    3/12/2026legislature

  8. Dispensing of reading at large approved

    3/12/2026legislature

  9. Enrollment and Review ST57 recorded

    3/10/2026legislature

  10. Enrollment and Review ST57 filed

    3/10/2026legislature

  11. Placed on Final Reading with ST57

    3/10/2026legislature

  12. Advanced to Enrollment and Review for Engrossment

    3/5/2026legislature

  13. Hansen AM2320 adopted

    3/5/2026legislature

  14. Hansen FA995 withdrawn

    3/5/2026legislature

  15. Holdcroft AM2077 adopted

    3/5/2026legislature

  16. Kauth FA657 withdrawn

    3/5/2026legislature

  17. Enrollment and Review ER120 adopted

    3/5/2026legislature

  18. Hansen AM2320 filed

    2/26/2026legislature

  19. Hansen FA995 filed

    2/19/2026legislature

  20. Enrollment and Review ER120 filed

    2/18/2026legislature

  21. Placed on Select File with ER120

    2/18/2026legislature

  22. Holdcroft AM2077 filed

    2/12/2026legislature

  23. Advanced to Enrollment and Review Initial

    2/9/2026legislature

  24. Holdcroft FA954 withdrawn

    2/9/2026legislature

  25. General Affairs AM1946 adopted

    2/9/2026legislature

Bill Text

  • Introduced

    1/13/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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