# Nebraska LB1001: 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 Nebraska LB1001, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by General Affairs Committee; status signed, last action 2026-04-17 (Provisions/portions of LB1120 amended into LB1001 by AM2320); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB1001-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB1001 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2026-01-13 - Last action: 2026-04-17, Provisions/portions of LB1120 amended into LB1001 by AM2320 - Sponsor: General Affairs Committee - Cosponsors: 0 - Subjects: General Affairs Committee - Touches household money: yes - Roll calls: 8 (284 yes, 0 no in all) - Economic provisions PRIA read: 12 ## Summary No summary available. ## Bill overview: provisions PRIA read - Progressive raffles and online ticket sales: benefit, medium. 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… - Gaming taxes fund problem gambling help: benefit, medium. 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. - Ages 19–20 can play keno at tracks: benefit, low. 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: benefit, low. 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 p… - More funding and oversight for problem gambling: benefit, low. 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 budg… - New state commission on problem gambling: benefit, low. 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 com… - Gambling winnings reduced to pay state debts: cost, medium. 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: mixed, medium. 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 $1,0… - New fees and race-day minimums for tracks: mixed, medium. 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… - New rules to run simulcast betting: mixed, medium. 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,… - Law takes effect now; old sections repealed: mixed, low. 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: mixed, low. 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 and cosponsors - Sponsor: General Affairs Committee ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-12 | legislature | Final Reading | pass | 45 | 0 | 4 | | 2026-03-05 | legislature | Vote | fail | 34 | 0 | 15 | | 2026-03-05 | legislature | Vote | fail | 33 | 0 | 16 | | 2026-02-09 | legislature | Vote | fail | 37 | 0 | 12 | | 2026-02-09 | legislature | Vote | fail | 34 | 0 | 15 | | | legislature | Vote | fail | 34 | 0 | 15 | | | legislature | Vote | fail | 33 | 0 | 16 | | | legislature | Vote | fail | 34 | 0 | 15 | ## Actions (33) - 2026-04-17: Provisions/portions of LB1120 amended into LB1001 by AM2320 (legislature) - 2026-04-17: Provisions/portions of LB1047 amended into LB1001 by AM1946 (legislature) - 2026-04-17: Provisions/portions of LB828 amended into LB1001 by AM1946 (legislature) - 2026-03-16: Approved by Governor on March 16, 2026 (legislature) - 2026-03-12: Presented to Governor on March 12, 2026 (legislature) - 2026-03-12: President/Speaker signed (legislature) - 2026-03-12: Passed on Final Reading with Emergency Clause 45-0-4 (legislature) - 2026-03-12: Dispensing of reading at large approved (legislature) - 2026-03-10: Enrollment and Review ST57 recorded (legislature) - 2026-03-10: Enrollment and Review ST57 filed (legislature) - 2026-03-10: Placed on Final Reading with ST57 (legislature) - 2026-03-05: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-03-05: Hansen AM2320 adopted (legislature) - 2026-03-05: Hansen FA995 withdrawn (legislature) - 2026-03-05: Holdcroft AM2077 adopted (legislature) - 2026-03-05: Kauth FA657 withdrawn (legislature) - 2026-03-05: Enrollment and Review ER120 adopted (legislature) - 2026-02-26: Hansen AM2320 filed (legislature) - 2026-02-19: Hansen FA995 filed (legislature) - 2026-02-18: Enrollment and Review ER120 filed (legislature) - 2026-02-18: Placed on Select File with ER120 (legislature) - 2026-02-12: Holdcroft AM2077 filed (legislature) - 2026-02-09: Advanced to Enrollment and Review Initial (legislature) - 2026-02-09: Holdcroft FA954 withdrawn (legislature) - 2026-02-09: General Affairs AM1946 adopted (legislature) - 2026-02-06: Holdcroft FA954 filed (legislature) - 2026-02-06: General Affairs AM1946 filed (legislature) - 2026-02-06: Placed on General File with AM1946 (legislature) - 2026-02-05: General Affairs priority bill (legislature) - 2026-01-16: Notice of hearing for January 26, 2026 (legislature) - 2026-01-15: Referred to General Affairs Committee (legislature) - 2026-01-14: Kauth FA657 filed (legislature) - 2026-01-13: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1001.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1001.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1001.pdf) ## Related bills - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1001.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1001.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1001.pdf) ## Related - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB1001-109 (as of 2026-10-17).