All Roll Calls
Yes: 151 • No: 2
NebraskaLB1001A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Rick Holdcroft
Signed by Governor
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
9 provisions identified: 2 benefits, 2 costs, 5 mixed.
Winnings are reduced to pay state debts
Beginning on the Tax Commissioner’s implementation date, casinos and racetracks must check a state system before paying winnings. If you owe a state debt or tax, the operator takes that amount out of your payout and sends it to the Department of Revenue. You receive only the remaining winnings. This applies to casino and parimutuel payouts.
Stricter live racing rules for tracks
From Jan 1, 2026 to Dec 31, 2030, existing tracks must run at least 5 live meet days and 50 races each year. Starting Jan 1, 2031, they must run at least 15 days and 120 races each year. New tracks phase in: years 1–3 at least 1 day; years 4–7 at least 5 days and 50 races; year 8+ at least 15 days and 120 races. The commission can discipline tracks that miss these minimums, up to revoking a license. The commission may waive or change minimums when weather or unsafe conditions stop racing, if the track files a written petition on time.
More stable funding for problem gambling
The law dedicates 40% of certain charitable‑gaming taxes to run charitable‑gaming oversight and to support the Nebraska Commission on Problem Gambling. The remaining 60% goes to the General Fund. The State Treasurer also transfers $100,000 each quarter from the Charitable Gaming Operations Fund to the Compulsive Gamblers Assistance Fund through June 30, 2026. The Compulsive Gamblers Assistance Fund pays for counseling, education, and awareness for Nebraska residents.
More support for Nebraska-bred horses
At each race meet, the track must send part of its takeout to support Nebraska breeding: one‑third of the takeout over 15% on win/place/show bets and 1% of all exotic wagers. Official registrars must spend at least 80% of these funds on purse supplements and breeder and stallion awards, mainly where the money was raised. If a track stops live meets, the money can be used at other same‑breed tracks. Each racing day must include at least one race for Nebraska‑bred horses. Breeders of Nebraska‑breds receive 3% of the first‑place purse. To qualify, a foal must be born in Nebraska, with the dam registered and in Nebraska for 90 days before foaling (sometimes 30). Registration fees may apply, and late registration can add up to a $1,000 administrative fee.
New nonprofit raffle games and limits
Licensed nonprofits can run progressive‑jackpot, multi‑draw raffles, like Queen of Hearts. They must register each game and post the rules. Tickets may be sold online or at events, and buyers can use debit cards; vending machines are allowed. For these games, at least 50% of gross proceeds must fund prizes. Music‑based bingo is allowed under special‑event permits. But nonprofits are limited to two special‑event bingo permits per year (up to 14 days total), with a $15 fee, card prices capped at 25¢, and single prizes capped at $25.
Simulcast licenses with strict approvals
A track that runs at least one live meet each year can apply to show simulcast races. Quarterhorse tracks qualify regardless of last year’s live days. Thoroughbred tracks qualify only if they ran at least 70% of their 1988 authorized live days, unless events beyond their control prevented it. The commission allows interstate simulcasting only if all thoroughbred tracks together are authorized for at least 180 live days that year. Any in‑state track running the same type at the same time must give written consent, and the owners/trainers’ group must consent. The sending and receiving tracks must sign a revenue‑sharing agreement.
Track licenses: fees and one operator
Applying for a racetrack enclosure license costs $10,000. Renewals cost $10,000 and licenses last up to three years. If you held a horseracing license before Sept 3, 2025, you are treated as holding an enclosure license until the commission acts on your filing. Licenses are not transferable, and you cannot hand over racing operations or proceeds; breaking this rule requires the commission to revoke the license. Each racetrack enclosure can have only one authorized gaming operator. One‑time relocation is allowed for tracks in Adams, Dakota, Douglas, Hall, Lancaster, or Platte counties to a county without a racetrack, with commission approval after required studies.
State centralizes charitable gaming oversight
The state creates a Charitable Gaming Division inside the Department of Revenue to run and enforce gaming laws and to report yearly on revenues and activities. Department investigators have limited law‑enforcement powers to enforce tax and gambling‑device laws. The law confirms that parimutuel wagering under these racing laws is lawful, and commission receipts are treated as general revenue for the purposes set in statute.
Set deduction rates on horse bets
On win/place/show bets, tracks may deduct 15% to 18% of the pool. On exotic bets, tracks may deduct up to 25%. The commission may allow other levels for interstate simulcasts. Tracks must tell the commission their deduction rates for each meet and give one week’s written notice before changing them. Higher takeouts mean lower payouts to bettors.
Sponsors & Cosponsors
Sponsor
Rick Holdcroft
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 3/12/2026
Final Reading
Yes: 43 • No: 2
legislature vote • 2/27/2026
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 2/27/2026
Vote
Yes: 36 • No: 0 • Other: 13
Actions Timeline
Approved by Governor on March 16, 2026
3/17/2026legislaturePassed on Final Reading with Emergency Clause 43-2*-4
3/12/2026legislaturePresident/Speaker signed
3/12/2026legislaturePresented to Governor on March 12, 2026
3/12/2026legislaturePlaced on Final Reading
3/10/2026legislatureEnrollment and Review ER130 adopted
3/5/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/5/2026legislaturePlaced on Select File with ER130
3/3/2026legislatureEnrollment and Review ER130 filed
3/3/2026legislatureHoldcroft AM2175 adopted
2/27/2026legislatureAdvanced to Enrollment and Review Initial
2/27/2026legislatureHoldcroft AM2175 filed
2/24/2026legislatureDate of introduction
2/17/2026legislaturePlaced on General File
2/17/2026legislature
Bill Text
Introduced
3/17/2026
Enrolled / Slip Law
Final / Enacted