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NebraskaLB357109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions relating to the State Racing and Gaming Commission, the Nebraska Racetrack Gaming Act, racetrack enclosures, and racing and gaming funds

Sponsored By: General Affairs Committee

Signed by Governor

General Affairs Committee

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Bill Overview

Analyzed Economic Effects

7 provisions identified: 0 benefits, 2 costs, 5 mixed.

Long licenses and big fees for operators

Each authorized gaming operator owes a one‑time $5,000,000 license fee per racetrack, paid as $1,000,000 at issuance and $1,000,000 each year until paid. Licenses can run 20+ years but need an annual review and a $50,000 annual review fee. Only one operator license is allowed per enclosure. Applicants must pass FBI fingerprint checks and pay the cost. A commission subcommittee can fine up to $15,000 per violation, with appeals to the full commission.

Racetrack casinos: 20% tax and filings

Authorized gaming operators pay a 20% tax on gross gaming revenue. You must file and pay by the 15th of each month. Late tax gets a 10% penalty plus interest, and the commission can place tax liens. Willful non‑filing or false reports is a Class IV felony. Gross gaming revenue excludes certain federal taxes and only redeemed promo credits.

New track licenses and racing day minimums

The law creates a racetrack enclosure license for the place of racing, with a $10,000 application, a three‑year term, and a $10,000 renewal. Race meeting licenses now last no more than three years, and simulcasts at licensed enclosures count as licensed meetings. Tracks must meet minimum live racing: five days and 50 races each year in 2026–2030 for existing tracks, then 15 days and 120 races from 2031; new tracks ramp up over eight years. Some tracks that existed on Nov. 1, 2020 in six named counties may relocate one time to a county with no track, after required studies and commission approval. The law exempts eligible parimutuel licensees from unclaimed‑property rules, clarifies what counts as the “track” and a “licensed racetrack enclosure,” and updates horseracing liability rules while keeping liability for defects, hidden dangers, willful misconduct, and product defects.

Sports betting limits in Nebraska games

You cannot bet on an individual player’s performance in college games that involve a Nebraska team. In‑game bets on those college events are also banned. Bets on athletes under 18 in pro or international events are banned. The commission may exclude other individual events.

Worker protections and checks at racetracks

You are a horseracing industry participant if you hold a commission license and your horse is stabled at a licensed enclosure for live races. At licensed enclosures, your property is protected, and being on the grounds is not forfeiture. You have a right to a hearing before management can exclude you. People aged 16–75 in covered horseracing jobs must submit fingerprints for a national check, include a Social Security number, and pay the cost; some concession, ticket, and emergency staff are exempt.

State study and unified gaming laws

The commission must finish a statewide study of racing and casino gaming by January 1, 2025. It reports financial, social, and problem‑gambling impacts and county‑by‑county comparisons to lawmakers and the Governor. The law updates the scope of the Nebraska Racetrack Gaming Act and repeals older racetrack and gaming statutes to consolidate regulation.

Racetrack Gaming Fund and earnings rules

The state creates a Racetrack Gaming Fund to run racetrack gaming and horseracing programs. Money in the Racing Cash Fund moves into the new fund on the law’s effective date. Starting October 1, 2024, investment earnings from the fund go to the General Fund. All license and application fees under the act are deposited into the Racetrack Gaming Fund.

Sponsors & Cosponsors

Sponsor

  • General Affairs Committee

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 251 • No: 0

legislature vote • 3/6/2025

Final Reading

Yes: 48 • No: 0 • Other: 1

legislature vote • 2/25/2025

Vote

Yes: 45 • No: 0 • Other: 4

legislature vote • 2/5/2025

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • 2/5/2025

Vote

Yes: 39 • No: 0 • Other: 10

legislature vote • Unknown

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • Unknown

Vote

Yes: 45 • No: 0 • Other: 4

Actions Timeline

  1. Approved by Governor on March 11, 2025

    3/11/2025legislature

  2. Presented to Governor on March 6, 2025

    3/6/2025legislature

  3. President/Speaker signed

    3/6/2025legislature

  4. Passed on Final Reading 48-0-1

    3/6/2025legislature

  5. Dispensing of reading at large approved

    3/6/2025legislature

  6. Placed on Final Reading

    3/3/2025legislature

  7. Advanced to Enrollment and Review for Engrossment

    2/25/2025legislature

  8. Holdcroft AM320 adopted

    2/25/2025legislature

  9. Holdcroft AM320 filed

    2/21/2025legislature

  10. Placed on Select File

    2/11/2025legislature

  11. Advanced to Enrollment and Review Initial

    2/5/2025legislature

  12. Holdcroft AM120 adopted

    2/5/2025legislature

  13. Holdcroft AM120 filed

    2/3/2025legislature

  14. Placed on General File

    1/30/2025legislature

  15. Notice of hearing for January 27, 2025

    1/21/2025legislature

  16. Referred to General Affairs Committee

    1/21/2025legislature

  17. Date of introduction

    1/16/2025legislature

Bill Text

  • Introduced

    1/16/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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