# Nebraska LB357: Change provisions relating to the State Racing and Gaming Commission, the Nebraska Racetrack Gaming Act, racetrack enclosures, and racing and gaming funds Nebraska LB357, Change provisions relating to the State Racing and Gaming Commission, the Nebraska Racetrack Gaming Act, racetrack enclosures, and racing and gaming funds, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by General Affairs Committee; status signed, last action 2025-03-11 (Approved by Governor on March 11, 2025); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB357-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB357 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to the State Racing and Gaming Commission, the Nebraska Racetrack Gaming Act, racetrack enclosures, and racing and gaming funds - Status: signed - Chamber: legislature - Introduced: 2025-01-16 - Last action: 2025-03-11, Approved by Governor on March 11, 2025 - Sponsor: General Affairs Committee - Cosponsors: 0 - Subjects: General Affairs Committee - Touches household money: yes - Roll calls: 6 (251 yes, 0 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Long licenses and big fees for operators: cost, high. 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. Applica… - Sports betting limits in Nebraska games: cost, low. 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. - Racetrack casinos: 20% tax and filings: mixed, high. 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 fede… - New track licenses and racing day minimums: mixed, medium. 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 racin… - Worker protections and checks at racetracks: mixed, low. 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 y… - State study and unified gaming laws: mixed, low. 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 ra… - Racetrack Gaming Fund and earnings rules: mixed, low. 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 t… ## Sponsors and cosponsors - Sponsor: General Affairs Committee ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-06 | legislature | Final Reading | pass | 48 | 0 | 1 | | 2025-02-25 | legislature | Vote | fail | 45 | 0 | 4 | | 2025-02-05 | legislature | Vote | fail | 37 | 0 | 12 | | 2025-02-05 | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 45 | 0 | 4 | ## Actions (17) - 2025-03-11: Approved by Governor on March 11, 2025 (legislature) - 2025-03-06: Presented to Governor on March 6, 2025 (legislature) - 2025-03-06: President/Speaker signed (legislature) - 2025-03-06: Passed on Final Reading 48-0-1 (legislature) - 2025-03-06: Dispensing of reading at large approved (legislature) - 2025-03-03: Placed on Final Reading (legislature) - 2025-02-25: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-02-25: Holdcroft AM320 adopted (legislature) - 2025-02-21: Holdcroft AM320 filed (legislature) - 2025-02-11: Placed on Select File (legislature) - 2025-02-05: Advanced to Enrollment and Review Initial (legislature) - 2025-02-05: Holdcroft AM120 adopted (legislature) - 2025-02-03: Holdcroft AM120 filed (legislature) - 2025-01-30: Placed on General File (legislature) - 2025-01-21: Notice of hearing for January 27, 2025 (legislature) - 2025-01-21: Referred to General Affairs Committee (legislature) - 2025-01-16: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-16: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB357.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB357.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB357.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/LB357.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB357.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB357.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-LB357-109 (as of 2026-10-17).