All Roll Calls
Yes: 251 • No: 0
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
10 provisions identified: 2 benefits, 5 costs, 3 mixed.
More live racing days required
Tracks operating on April 20, 2022 must run at least five live meet days and 50 races each year from January 1, 2026 to December 31, 2030. Starting January 1, 2031, they must run at least 15 meet days and 120 races each year. Tracks that started after April 20, 2022 must run one meet day annually in years 1–3; five meet days and 50 races in years 4–7; and 15 meet days and 120 races from year 8 on. The Commission may discipline or revoke a license for failing to meet these minimums.
Racetrack gaming operators pay 20% tax
Authorized gaming operators owe a 20% tax on gross gaming revenue earned inside licensed racetrack enclosures. They must pay by the 15th of each month and file reports the Commission requires. Late payments add a 10% penalty plus interest set by law. The Commission can file tax liens on property and extend, release, or subordinate liens under set rules. The law also creates the Racetrack Gaming Fund; starting October 1, 2024, its investment earnings go to the General Fund, and money in the Racing Cash Fund moves to this new fund on the law’s effective date.
One-time move allowed for racetracks
A racetrack that existed on November 1, 2020 in Adams, Dakota, Douglas, Hall, Lancaster, or Platte County may relocate once to a Nebraska county with no racetrack. The move needs Commission approval and must happen after the required market and socioeconomic studies are issued.
Stronger rules and fines for operators
The Commission can require licenses for games of chance, set eligibility rules, and charge application and ongoing oversight fees. It can fine up to $25,000 per violation, and a board of stewards can fine up to $5,000. The Commission can hire deputies, investigators, inspectors, agents, and security to enforce the law. It must meet at least eight times per year.
Racetrack license fees and longer terms
A racetrack enclosure license application costs $10,000 and lasts three years; renewal is $10,000. Only the State Fair Board, county fair boards, county agricultural societies, or qualifying civic or livestock‑expo nonprofits can apply. Separately, a race or race‑meeting license can now run up to five years, which means fewer renewals.
No special liability shield for horseracing
Equine‑activity liability limits do not apply to the horseracing industry. Liability is not limited when provided equipment or tack caused injury, the sponsor failed to judge a participant’s ability, a dangerous hidden condition existed, willful or wanton misconduct occurred, intentional injury was inflicted, or under product‑liability law. This gives injured people more ways to seek recovery and raises legal risk for racetracks and sponsors.
Parimutuel racing exempt from unclaimed property
Corporations or associations eligible for parimutuel horseracing licenses are exempt from the Uniform Disposition of Unclaimed Property Act. This reduces reporting and hand‑over duties for qualifying racing meets.
Some sports bets now off-limits
You cannot bet on the individual performance of college athletes when a Nebraska team is playing. In‑game bets on those college events are also banned. You also cannot bet on athletes under 18 in pro or international events. The Commission can exclude additional individual events.
Background checks for racetrack and gaming jobs
People ages 16 to 75 who apply for or hold a license to work at a horserace meeting must give fingerprints for a criminal‑history check. Individual applicants must include their Social Security number. Authorized gaming operator applicants are also fingerprinted, and the Nebraska State Patrol sends prints to the FBI for a national check.
Old racing and gaming laws repealed
The law repeals many prior Nebraska racing and gaming statutes and removes them from the code. Administration and enforcement now run under the updated framework in this act.
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: 37 • No: 0 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 45 • No: 0 • Other: 4
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: 39 • No: 0 • Other: 10
legislature vote • 2/5/2025
Vote
Yes: 37 • No: 0 • Other: 12
Actions Timeline
Approved by Governor on March 11, 2025
3/12/2025legislatureDispensing of reading at large approved
3/6/2025legislaturePassed on Final Reading 48-0-1
3/6/2025legislaturePresident/Speaker signed
3/6/2025legislaturePresented to Governor on March 6, 2025
3/6/2025legislaturePlaced on Final Reading
3/3/2025legislatureHoldcroft AM320 adopted
2/25/2025legislatureAdvanced to Enrollment and Review for Engrossment
2/25/2025legislatureHoldcroft AM320 filed
2/21/2025legislaturePlaced on Select File
2/11/2025legislatureHoldcroft AM120 adopted
2/5/2025legislatureAdvanced to Enrollment and Review Initial
2/5/2025legislatureHoldcroft AM120 filed
2/3/2025legislaturePlaced on General File
1/30/2025legislatureReferred to General Affairs Committee
1/21/2025legislatureNotice of hearing for January 27, 2025
1/21/2025legislatureDate of introduction
1/16/2025legislature
Bill Text
Introduced
3/12/2025
Enrolled / Slip Law
Final / Enacted