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New JerseyA5803220th Legislature (2024-2025)HouseWALLET

Modifies tax on certain forms of online gaming and wagering.

Sponsored By: Rosaura Bagolie (Democratic), John F. McKeon (Democratic), Shirley K. Turner (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 3 costs, 0 mixed.

Higher online gaming taxes for casinos

Beginning July 1, 2025, New Jersey casinos pay a 19.75% annual tax on Internet gaming gross revenues. That money goes to the Casino Revenue Fund. The existing investment-alternative framework also applies, with a 5% tax rate and a 2.5% investment alternative. The separate 8% casino gross-revenue tax does not apply to these revenues. The law does not specify changes to players’ prices or payouts.

Higher online sports taxes for operators

Beginning July 1, 2025, covered casinos and racetrack operators pay 19.75% on online sports-betting receipts after subtracting winnings paid. Casino tax payments go to the Casino Revenue Fund; racetrack tax payments go to the State General Fund. Casinos also pay an extra 1.25% for Atlantic City marketing. Racetracks pay an extra 1.25% for local economic development: 0.75% for municipalities and 0.5% for counties. The Meadowlands share instead goes to an intermunicipal account for district adjustment payments.

Higher quarterly fees for fantasy sports operators

Beginning July 1, 2025, permitted fantasy sports operators pay a quarterly fee of 19.75% of New Jersey gross revenue. To calculate that revenue, operators subtract prizes paid from total entry fees, then multiply by New Jersey’s entry-fee share. That share equals entry fees from players located in New Jersey divided by total entry fees, rounded to the nearest 0.1%. Operators pay the Division of Consumer Affairs, which deposits the money into the State General Fund. The law does not specify changes to players’ entry fees or prizes.

Sponsors & Cosponsors

Sponsors

  • Rosaura Bagolie

    Democratic • House

  • John F. McKeon

    Democratic • Senate

  • Shirley K. Turner

    Democratic • Senate

Cosponsors

  • Joseph F. Vitale

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 71 • No: 47

Senate vote • 6/30/2025

3RDG FINAL PASSAGE

Yes: 25 • No: 14

House vote • 6/30/2025

3RDG FINAL PASSAGE

Yes: 46 • No: 33

Actions Timeline

  1. Approved by Governor — P.L.2025, c.66.

    6/30/2025Governor

  2. Passed Senate, PBH — (25-14)

    6/30/2025Senate

  3. Substituted for S3064 (SCS)

    6/30/2025Senate

  4. Received in Senate, SWR, 2nd Reading in Senate

    6/30/2025Senate

  5. Passed Assembly — (46-33-0)

    6/30/2025House

  6. Reported, 2nd Reading in Assembly

    6/26/2025House

  7. Introduced, 1st Reading in Assembly, Referred to Assembly Budget Committee

    6/26/2025House

Bill Text

  • Version PL2025

    8/11/2025

    HTMLPDF

  • Version AL2025

    7/10/2025

    HTMLPDF

  • As Introduced

    6/30/2025

    HTMLPDF

  • Assembly Budget Substitute (6/26/25)

    6/27/2025

    HTMLPDF

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