This amendment creates a temporary pilot program that allows slot machine operators to increase their promotional play wagers from $5 million to $7 million for one year.
Louisiana2026Enacted
HB75
Gaming Pilot Program for Slot Machine Promotions
Last scannedAug 25, 2026, 3:26 AM
In one sentence
This law creates a one-year test program that lets casinos subtract $7 million in promotional wagers when calculating taxes on slot machines.
What it does
- Creates an enhanced promotional play pilot program starting July 1, 2026 and ending June 30, 2027.
- Changes the definition of net slot machine proceeds to subtract $7 million for promotional wagers instead of a lower amount.
- Requires local governments in parishes with licensed facilities to receive at least as much money from gaming fees during this period as they did in the 2025-2026 fiscal year, unless a force majeure event occurs.
- Mandates that licensees submit a report by March 1, 2027 showing how the program affected tax collections and government funds for the first six months of the pilot.
Who it affects
- Casino gaming operators and slot machine licensees in Louisiana
- Local governing authorities such as parish governments where licensed facilities are located
- The Gaming Control Board
- The Senate Committee on Judiciary B
- The House Committee on Administration of Criminal Justice
Limits and unknowns
- The program ends automatically on June 30, 2027.
- Local governments must receive at least their previous year's funding unless a force majeure event occurs.
- It is unclear how the $7 million promotional deduction will be distributed among different casinos.
Plain language
Terms to know
- Net slot machine proceeds
- Total money earned from slots minus prizes paid to winners and $7 million for promotional play wagers.
- Promotional play wagers
- Bets made as part of a promotion that can be subtracted from the total earnings before taxes are calculated.
Official record
Sources
Official summary
GAMING: Creates an enhanced promotional play pilot program relative to net slot machine proceeds (EN -$574,627 GF RV See Note)
Official activity
Bill history
- Effective date: 07/01/2026.H
- Becomes Act No. 963 without the Governor's signature.H
- Sent to the Governor for executive approval.H
- Signed by the President of the Senate on 6/2/2026.S
- Enrolled and signed by the Speaker of the House.H
- Notice of Senate adoption of Conference Committee Report.H
- Conference Committee Report read; adopted by a vote of 27 yeas and 8 nays.S
- Notice House adopted the Conference Committee Report.S
- Conference Committee Report read, roll called, yeas 83, nays 10. The Conference Committee Report was adopted.H
- Rules suspended.H
- Notice House Conference Committee members appointed.S
- Conference Committee report received.H
- Notice of change in House Conference Committee membership: Freeman vice Hilferty.S
- Notice of change in House conferees: Jackson,Villio, Freeman.H
- Notice of Senate conferees appointed.H
- House conferees appointed: Jackson, Villio, and Hilferty.H
- Senate conference committee members appointed: Reese, Talbot, and Harris.S
- Notice House rejected the Senate amendments.S
- Read by title, roll called, yeas 93, nays 0, Senate amendments rejected, conference committee appointment pending.H
- Notice given.H
Changes
Amendments
10 stored
Filed 8
Filed 9
This amendment records a vote where the House of Representatives rejected all changes proposed by the Senate to Bill HB75.
This amendment adds a new definition to the bill that explains what counts as 'promotional play wagers' for slot machines.
This amendment changes the bill to define 'net slot machine proceeds' by allowing casinos to subtract a specific amount for promotional play before calculating taxes.
This amendment replaces the original bill's changes with a new definition for 'net slot machine proceeds' that allows casinos to subtract specific promotional costs before calculating their tax base.
This amendment creates a one-year pilot program that allows casinos to subtract an extra $9 million in promotional costs from their taxable slot machine earnings.
This amendment changes how gaming taxes are calculated by allowing casinos to subtract $57 million each year for promotional play from their reported earnings.
This amendment changes how gaming taxes are calculated by allowing casinos to subtract $57 million each year for promotional play from their reported earnings.