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HB4797 • 2026

INTERNET GAMING ACT

INTERNET GAMING ACT

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Edgar González, Jr.
Last action
2026-03-27
Official status
Rule 19(a) / Re-referred to Rules Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

INTERNET GAMING ACT

INTERNET GAMING ACT

What This Bill Does

  • INTERNET GAMING ACT

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-27 Illinois General Assembly

    Rule 19(a) / Re-referred to Rules Committee

  2. 2026-03-04 Illinois General Assembly

    Assigned to Gaming Committee

  3. 2026-02-06 Illinois General Assembly

    First Reading

  4. 2026-02-06 Illinois General Assembly

    Referred to Rules Committee

  5. 2026-02-02 Illinois General Assembly

    Filed with the Clerk by Rep. Edgar González, Jr.

Official Summary Text

INTERNET GAMING ACT

Current Bill Text

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Illinois General Assembly - Full Text of HB4797

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4797

Introduced , by Rep. Edgar González, Jr.

SYNOPSIS AS INTRODUCED:

New Act
5 ILCS 100/5-45.71 new

Creates the Internet Gaming Act. Authorizes an Internet gaming
operator to offer Internet gaming in accordance with the provisions of the
Act. Provides that Internet gaming shall only be offered by an Internet
gaming license or an Internet management service provider that has
contracted with an Internet gaming licensee. Provides that an Internet
gaming licensee shall offer no more than 3 individually branded Internet
gaming skins. Provides that an Internet management service provider may
conduct Internet gaming on its own Internet gaming platform pursuant to
the agreement between the provider and an Internet gaming licensee and in
accordance with the rules of the Board and the provisions of the Act.
Includes provisions for: requirements of an Internet gaming platform;
Internet waging accounts; license requirements; age verification,
location, and responsible gaming; diversity goals in procurement and
spending by Internet gaming licensees; acceptance of out-of-state wagers;
and limitations on home rule units. Provides that a 25% privilege tax is
imposed on Internet gaming to be deposited into the State Gaming Fund.
Authorizes the adoption of emergency rules to implement the Act and makes
conforming changes in the Illinois Administrative Procedure Act. Effective
immediately.
LRB104 19757 LNS 33207 b

A BILL FOR

HB4797
LRB104 19757 LNS 33207 b
1

AN ACT concerning gaming.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 1.
Short title.
This Act may be cited as the
5
Internet Gaming Act.

6

Section 5.
Definitions.
Unless otherwise provided in this
7
Act, the terms used in this Act have the same meaning given to
8
those terms in the Illinois Gambling Act. Further, as used in
9
this Act:
10

"Adjusted gross gaming revenue" means the total of all
11
sums actually received by an Internet gaming licensee from
12
Internet gaming operations, excluding voided wagers, free
13
play, and promotional credits, less the total of all sums
14
actually paid out as winnings to patrons, which includes the
15
cash equivalent of any merchandise or thing of value awarded
16
as a prize, and the total of successfully disputed credit or
17
debit card charges that were previously included in the
18
computation of gross gaming revenue. "Adjusted gross gaming
19
revenue" does not include the dollar amount of non-cashable
20
vouchers, coupons, or promotions redeemed by participants on
21
an Internet gaming platform.
22

"Board" means the Illinois Gaming Board.
23

"Internet game" means an Internet-based version or

HB4797
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1
substantial equivalent of a gambling game, slot machine,
2
poker, table game, or any other game approved by the Board,
3
including, but not limited to, simulcasted live-dealer
4
versions of casino games in which an individual wagers money
5
or something of monetary value for the opportunity to win
6
money or something of monetary value, and which is accessed by
7
an Internet-connected computer or mobile device. "Internet
8
game" includes gaming tournaments conducted via the Internet
9
in which players compete against one another or in one or more
10
of the games authorized in this Act. "Internet game" does not
11
include sports wagering conducted pursuant to the Sports
12
Wagering Act or fantasy contests in which one or more players
13
compete against each other and winning outcomes reflect the
14
relative knowledge and skill of the players and are determined
15
predominantly by accumulated statistical results of the
16
performance of individuals, including athletes in the case of
17
sporting events.
18

"Internet gaming" means conducting Internet games.
19

"Internet gaming licensee" means the owners licensee or
20
organization licensee that holds an Internet gaming license
21
under this Act.
22

"Internet gaming operator" means an Internet gaming
23
licensee that operates an Internet gaming platform or, if an
24
Internet management service provider operates the Internet
25
gaming platform, the Internet management service provider.
26

"Internet gaming platform" means the combination of

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LRB104 19757 LNS 33207 b
1
hardware and software or other technology designed and used to
2
manage, conduct, and record Internet gaming and the wagers
3
associated with Internet gaming.
4

"Internet gaming skin" means a distinctly branded Internet
5
gaming platform operated by an Internet gaming operator, which
6
may encompass a website, mobile application, or other portal
7
to the Internet gaming platform. The brand may be that of the
8
Internet gaming licensee or its affiliate, the Internet
9
management service provider, or another brand as agreed upon
10
by the Internet gaming licensee and its Internet management
11
service provider.
12

"Internet management service provider" means a licensed
13
business entity that operates an Internet gaming platform
14
pursuant to an agreement with an Internet gaming licensee.
15

"Internet wagering" means the placing of wagers with an
16
Internet gaming operator by persons who are either physically
17
present in the State or in another permissible jurisdiction
18
with which the Board has entered into a reciprocal agreement
19
when placing a wager or otherwise permitted to place a wager by
20
law.
21

"Internet wagering account" means a financial record
22
established and accessible through an Internet gaming platform
23
for an individual patron in which the patron may deposit and
24
withdraw funds for Internet gaming and other authorized
25
purchases and to which the Internet gaming operator may credit
26
winnings or other amounts due to that patron or authorized by

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1
that patron. Nothing in this Act shall prohibit the use of the
2
same Internet wagering account for sports wagering conducted
3
and authorized under the Sports Wagering Act.
4

"Organization licensee" has the meaning given to that term
5
in the Illinois Horse Racing Act of 1975.
6

"Owners licensee" means the holder of an owners license
7
issued under the Illinois Gambling Act.
8

"Permissible jurisdiction" means another jurisdiction from
9
which wagers may be accepted pursuant to Section 60.
10

"Supplier" means (i) a seller or lessor of gaming
11
equipment, systems, or other items to conduct Internet gaming,
12
including a manufacturer, distributor, wholesaler, or
13
retailer; (ii) a provider of Internet gaming equipment,
14
maintenance, or repair services; (iii) a provider of security
15
services at designated gaming areas; or (iv) any other
16
purveyor of goods, data, or services to an Internet gaming
17
licensee or Internet management service provider licensee, as
18
deemed necessary by the Board if the Board determines that the
19
goods, data, or services impact the integrity or security of
20
the Internet gaming operation.

21

Section 10.
Board powers and responsibilities.
The Board
22
has the same powers and responsibilities with respect to the
23
offering of Internet gaming as it has with respect to
24
non-Internet gaming pursuant to Section 5 of the Illinois
25
Gambling Act, except where the exercise of such powers or

HB4797
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1
responsibilities is incompatible with the offering of gambling
2
games over the Internet or with this Act.

3

Section 15.
Rulemaking.
4

(a) The Board shall adopt emergency rules within 90 days
5
after the effective date of this Act to administer this Act in
6
accordance with Section 5-45 of the Illinois Administrative
7
Procedure Act. For the purposes of the Illinois Administrative
8
Procedure Act, the General Assembly finds that the adoption of
9
rules to implement this Act is deemed an emergency and
10
necessary to the public interest, safety, and welfare.
11

(b) In adopting rules and regulating the conduct of
12
Internet gaming, the Board shall to the greatest extent
13
possible utilize existing rules adopted under the Illinois
14
Gambling Act and amend existing rules or adopt new rules or
15
standards only as reasonably necessary to implement Internet
16
gaming under this Act. The Board shall look to the Internet
17
gaming rules of other regulated jurisdictions in the United
18
States and shall implement consistent rules to the greatest
19
extent practicable.

20

Section 20.
Internet gaming authorized.
21

(a) Notwithstanding any provision of law to the contrary,
22
Internet gaming is only lawful when conducted by an Internet
23
gaming operator in accordance with the provisions of this Act
24
and the rules of the Board.

HB4797
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1

(b) Internet gaming shall only be offered by an Internet
2
gaming licensee or an Internet management service provider
3
that has contracted with an Internet gaming licensee. An
4
Internet gaming licensee shall offer no more than 3
5
individually branded Internet gaming skins. The Internet
6
gaming licensee may operate the platform and contract with up
7
to 3 Internet management service providers to conduct Internet
8
gaming in accordance with the rules of the Board and the
9
provisions of this Act. An Internet management service
10
provider may conduct Internet gaming on its own Internet
11
gaming platform pursuant to the agreement between the provider
12
and an Internet gaming licensee and in accordance with the
13
rules of the Board and the provisions of this Act.
14

(c) The primary servers necessary to the placement or
15
resolution of wagers on an Internet gaming platform shall be
16
located within a facility that is secure and inaccessible to
17
the public. The primary servers may be located anywhere in the
18
United States that is in compliance with federal law for a
19
period of one year following the effective date of this Act.
20
Beginning one year after the effective date of this Act, the
21
primary servers must be located in the State. All wagers
22
placed by a person physically located in the State are deemed
23
to be placed in this State. The intermediate routing of
24
electronic data in connection with Internet gaming, including
25
across State lines, shall not determine the location or
26
locations in which a wager is initiated, received, or

HB4797
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1
otherwise made.

2

Section 25.
Requirements of Internet gaming platform.
3

(a) An Internet gaming operator may accept wagers on an
4
Internet gaming platform only as follows:
5

(1) the wager is placed directly with the Internet
6

gaming operator through an Internet wagering account; and
7

(2) the Internet gaming operator has verified that the
8

person placing the wager is the holder of the Internet
9

wagering account and is physically located within this
10

State or a permissible jurisdiction using technological
11

requirements in compliance with this Section.
12

(b) An Internet gaming platform shall include age and
13
location verification mechanisms and requirements that are
14
designed to preclude knowingly accepting wagers from
15
individuals under 21 years of age, persons not physically
16
within the State or a permissible jurisdiction, and persons
17
otherwise excluded from Internet gaming from establishing
18
Internet wagering accounts or from engaging in Internet gaming
19
under this Act. The Internet gaming platform's age, location,
20
and eligibility detection mechanisms shall monitor attempts to
21
access the system and shall use commercially reasonable
22
attempts to block unauthorized attempts to access the system.
23

(c) An Internet gaming operator shall implement
24
commercially reasonable data security standards to prevent
25
unauthorized access by any person whose identity has not been

HB4797
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1
verified or cannot be verified, in accordance with rules
2
adopted by the Board. The Internet gaming platform's identity
3
verification mechanisms shall monitor attempts to access the
4
system and shall use commercially reasonable attempts to block
5
unauthorized attempts to access the system by persons who are
6
not the wagering account holder.
7

(d) An Internet gaming operator shall implement
8
commercially reasonable standards to protect the privacy and
9
security of patrons to a reasonable degree of certainty.
10
Internet gaming operators shall establish and offer patrons
11
the option to protect their accounts with multi-factor
12
authentication or authentication features such as personal
13
identification numbers or biometric data.
14

(e) An Internet gaming operator shall establish internal
15
and accounting controls applicable to Internet gaming and
16
shall ensure that the security and integrity of all financial
17
transactions in connection with Internet gaming shall comply
18
with this Act and any rules adopted by the Board.
19

(f) Each Internet gaming operator shall collect, report,
20
and pay all applicable taxes and fees and shall maintain all
21
books, records, and documents pertaining to the Internet
22
gaming operators gaming operations in a manner approved by the
23
Board.
24

(g) All books, records, and documents concerning Internet
25
gaming shall be available for inspection upon commercially
26
reasonable notice by the Board during ordinary business hours

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LRB104 19757 LNS 33207 b
1
in accordance with the Board's rules and shall be maintained
2
by each Internet gaming operator in a manner and during
3
periods of time as the Board shall require.
4

(h) Each Internet gaming operator shall maintain a file
5
containing samples of the types and forms of advertising and
6
promotional materials that it has used for Internet gaming in
7
connection with this State for a period of 2 years. Such
8
advertising samples shall be made available or produced for
9
inspection upon the Board's request. The Board shall allow for
10
Internet gaming operators to advertise beginning on the date
11
of their licensing approval, including a temporary licensing
12
approval. Nothing in this Section shall require Internet
13
gaming operators to obtain advertising preapproval from the
14
Board.

15

Section 30.
Internet wagering accounts.
16

(a) Eligible persons seeking to establish Internet
17
wagering accounts may do so in person at a casino or racetrack
18
or over the Internet without appearing in person. An Internet
19
gaming operator shall adopt reasonable procedures to ensure
20
that individuals have no more than one Internet wagering
21
account with the Internet gaming operator. However, nothing in
22
this Act prohibits the use of a single account for a sports
23
wagering account under the Sports Wagering Act and the
24
Internet wagering account set forth under this Act.
25

(b) A participant may deposit and withdraw funds from the

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LRB104 19757 LNS 33207 b
1
participant's Internet wagering accounts in person at a casino
2
or racetrack or over the Internet through electronic means to
3
the extent allowed by federal law, including debit and credit
4
cards; Automated Clearing House transfers; wire transfers;
5
deposits and withdrawals of cash or gaming chips at cashiering
6
locations in a river boat, a casino, or any property or
7
facility owned, maintained, or leased by an organization
8
licensee, an owners licensee, an Internet gaming operator, an
9
Internet gaming licensee, or any other facility where a
10
gambling game, a casino game, slot machines, table games, or
11
other gambling operation occurs; deposits and withdrawals of
12
cash at retail locations in the State approved by the Board;
13
reloadable prepaid cards; gift cards; cash complimentary,
14
promotional credits, or bonus credits; winnings; digital,
15
crypto, and virtual currencies; or other means as approved by
16
the Board.
17

(c) An Internet gaming operator shall include, as part of
18
the Internet gaming operator's internal controls, mechanisms
19
and procedures for reasonably detecting unauthorized access to
20
Internet wagering accounts, unauthorized attempts to access
21
Internet wagering accounts, and suspicious Internet wagering
22
activity constituting cheating, theft, embezzlement,
23
collusion, money laundering, and other illegal activity.
24

(d) As permitted by federal law, nothing in this Act
25
prohibits Internet gaming operators from linking or otherwise
26
commingling Internet wagering accounts with an eligible

HB4797
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LRB104 19757 LNS 33207 b
1
person's Internet wagering account in another jurisdiction.
2
However, each Internet gaming operator must retain records of
3
all deposits, withdraws, wagers, and wager results that take
4
place within this State and pursuant to this Act and ensure all
5
taxes and fees due under this Act are properly documented and
6
paid.

7

Section 35.
License requirements.
8

(a) No person may offer Internet games in this State
9
unless all necessary licenses have been obtained in accordance
10
with this Act and the rules of the Board. The Board may issue
11
the following licenses to persons, firms, partnerships, or
12
corporations that apply for licensure upon a determination by
13
the Board that the applicant is eligible for the license under
14
this Act and rules adopted by the Board:
15

(1) Internet gaming license;
16

(2) Internet management service provider license;
17

(3) supplier license; and
18

(4) occupational license.
19

(b) The Board shall issue an Internet gaming license upon
20
request to any owners licensee or organization licensee that
21
meets the conditions of subsection (i). The fee for a license
22
shall be $250,000. An Internet gaming license shall be valid
23
for the same period of time as the requester's owners license
24
or organization license and shall be renewed as a matter of
25
course upon renewal of the owners license or organization

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LRB104 19757 LNS 33207 b
1
license and for the same period of time as the owners license
2
or organization license. The fee for renewal of an Internet
3
gaming license is $100,000. If an Internet gaming license is
4
received after the issuance or renewal of an owners license or
5
organizational license, the Internet gaming license fee shall
6
be prorated for the remainder of the existing term.
7

(c) An entity may apply for an Internet management service
8
provider license in the form as may be required by the Board
9
consistent with the requirements of this Act. The Board shall
10
provide an abbreviated application for entities that hold or
11
have a pending application for a management service provider
12
license under the Sports Wagering Act or other types of gaming
13
under Illinois law. Before issuance of an Internet management
14
service provider license under this Act, the applicant shall
15
pay to the Board a licensing fee of $100,000 or, for applicants
16
holding a management service provider license issued under
17
other State law, a licensing fee of $50,000. An Internet
18
management service provider license issued under this Act
19
shall be valid for 4 years, subject to renewal upon payment of
20
a fee of $50,000.
21

(d) An applicant for a supplier license shall apply in the
22
form as may be required by the Board consistent with the
23
requirements of this Act. The Board shall provide an
24
abbreviated application for entities that hold or have a
25
pending application for a supplier license under the Sports
26
Wagering Act or other types of gaming under State law. Before

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1
issuance of a supplier license under this Act, the applicant
2
shall pay to the Board a licensing fee of $75,000 or, for
3
applicants holding a supplier license issued under other
4
Illinois law, a licensing fee of $50,000. A supplier license
5
issued under this Act shall be valid for 4 years, subject to
6
renewal upon payment of a fee of $50,000.
7

(e) An applicant for an occupation license shall apply in
8
the form as may be required by the Board consistent with the
9
requirements of this Act for individuals who can directly
10
change critical components of Internet game system hardware or
11
software and meet 2 of the following requirements:
12

(1) have access to wagering account holders'
13

personally identifying information;
14

(2) have the ability to make adjustments to Internet
15

wagering accounts; or
16

(3) have direct interaction with wagering account
17

holders.
18

Before issuance of an occupational license under this Act,
19
the applicant shall pay to the Board a licensing fee of $150
20
or, for applicants holding an occupational license issued
21
under other State law, a licensing fee of $100. An
22
occupational license issued under this Act shall be valid for
23
4 years, subject to renewal upon payment of a fee of $100. An
24
Internet gaming licensee may pay an occupational licensing fee
25
on behalf of its employees.
26

(f) The Board shall issue any license under this Act upon

HB4797
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LRB104 19757 LNS 33207 b
1
payment of the license fee to an applicant that meets the
2
conditions of subsection (i), if applicable, and a showing
3
that the applicant holds an equivalent license under the
4
Sports Wagering Act or, otherwise, has an equivalent license
5
to conduct Internet gaming in another U.S. jurisdiction with
6
licensing standards similar to those established under this
7
Act and accompanying rules.
8

(g) The Board shall issue any license under this Act on a
9
temporary basis within 30 days after receiving an application
10
to any applicant that holds an equivalent license or temporary
11
license under the Sports Wagering Act or, otherwise, has
12
equivalent licenses in connection with Internet gaming in
13
another U.S. jurisdiction with licensing standards similar to
14
those established under this Act and accompanying rules. The
15
Board shall issue the temporary license under this subsection
16
within 30 days after receiving a completed application unless
17
it is aware of credible information that may prevent the
18
issuance of a license or require certain conditions on a
19
license to ensure compliance with State gaming law, subject to
20
due process. The temporary license shall be valid for a period
21
of one year. The Board may revoke a temporary license at any
22
time if it becomes aware of credible information that may
23
prevent the issuance of a license or require certain
24
conditions on a license to ensure compliance with State gaming
25
law. A temporary license shall otherwise be deemed to be the
26
equivalent of a full license for all purposes. A temporary

HB4797
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LRB104 19757 LNS 33207 b
1
license shall be renewed if a final determination has not been
2
made by the Board on permanent licensure within one year. The
3
Board shall adopt a process for ensuring an equal opportunity
4
for all licensees to initially launch on a date set forth by
5
the Board.
6

(h) The Board may require background investigations for
7
any officer, director, or shareholder with 10% or more equity
8
interests of an applicant for an Internet management service
9
provider license. The Board may recover the actual and
10
reasonable costs of an investigation conducted under this
11
subsection from any license applicant. The Board shall waive a
12
background investigation upon a showing that a background
13
investigation has previously been conducted on the applicant
14
under the Sports Wagering Act. The Board may accept a
15
background investigation conducted by another state with
16
licensing standards similar to those established under this
17
Act and accompanying rules.
18

(i) The Board may not issue an Internet gaming license to
19
an owners licensee or organization licensee that has reduced
20
the size of its workforce by 25% or more since February 28,
21
2020. The Board may not renew the Internet gaming license of
22
any owners licensee or organization licensee that has reduced
23
the size of its workforce by 25% since the date its last
24
Internet gaming license was issued or renewed.

25

Section 40.
Age verification; location; responsible

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LRB104 19757 LNS 33207 b
1
gaming.
2

(a) An Internet gaming platform's internal controls shall
3
include one or more mechanisms to reasonably verify that a
4
participant is 21 years of age or older, that wagering on
5
Internet games is limited to transactions that are initiated
6
and received within the State or a permissible jurisdiction,
7
and that the participant is physically located within the
8
State or a permissible jurisdiction.
9

(b) The Board shall develop responsible Internet gaming
10
measures, including a statewide responsible gaming database
11
identifying individuals who shall be prohibited from
12
establishing an Internet wagering account or participating in
13
Internet gaming offered by an Internet gaming operator. The
14
Board shall adopt rules for the establishment and maintenance
15
of the responsible gaming database, which shall include
16
allowances for individuals to self-exclude from Internet
17
wagering, including making self-exclusion elections through an
18
Internet gaming operator on an Internet gaming platform or in
19
person at casinos or racetracks. The Board shall maintain the
20
responsible gaming database in a confidential manner and
21
Internet gaming operators shall not knowingly accept wagers
22
from anyone listed on the responsible gaming database.
23
Notwithstanding any law to the contrary, a self-exclusion
24
election and the responsible gaming database are not public
25
records subject to copying and disclosure under the Freedom of
26
Information Act.

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(c) Each Internet gaming platform shall display the words
2
"If you or someone you know has a gambling problem, help is
3
available. Call (toll-free telephone number)" or some
4
comparable language approved by the Board, which language
5
shall include the words "gambling problem" and "call
6
(toll-free telephone number)", to be displayed on the home
7
page accessible to any person initially logging into the
8
Internet gaming platform. Similar information shall be
9
accessible to account holders when logged onto the Internet
10
gaming platform.
11

(d) Each Internet gaming platform shall include mechanisms
12
for temporary and permanent self-exclusion through the Board's
13
statewide responsible gaming database from Internet gaming.
14
Each Internet gaming platform shall include mechanisms for
15
termination of a patron's Internet wagering account.
16
Additionally, each Internet gaming platform shall include
17
player self-imposed wagering and deposit limits, including a
18
deposit limit offered on a daily, weekly, and monthly basis
19
that allows patrons to specify the maximum amount of money
20
they can deposit into the Internet wagering account during the
21
particular time period; and a spend limit offered on a daily,
22
weekly, and monthly basis that allows patrons to specify the
23
maximum amount of the deposits that they may put at risk during
24
the particular time period. Self-imposed wagering or deposit
25
limits shall take effect immediately but increases to a
26
previously imposed limit shall not take effect until the

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expiration of the limit per the terms of the patron's original
2
election. A licensee under this Act shall not knowingly mail
3
or otherwise forward any gaming-related promotional materials
4
or electronic mail to a participant during any period in which
5
the patron has elected to temporarily or permanently suspend
6
oneself from all Internet gaming or permanently terminate
7
Internet gaming through the account.
8

(e) A patron shall continue to have the ability to
9
withdraw funds, notwithstanding any temporary or permanent
10
suspension or limits placed upon the account pursuant to this
11
Section.

12

Section 45.
Tax.
13

(a) A privilege tax is imposed on an Internet gaming
14
operator based on the adjusted gross gaming revenue wagered on
15
Internet gaming platforms authorized under this Act at a rate
16
of 25% of adjusted gross gaming revenue. This privilege tax is
17
the exclusive tax in relation to Internet gaming. No local
18
government of this State, including home rule municipalities,
19
may impose or levy taxes on adjusted gross gaming revenue.
20

(b) All moneys collected under this Act by the Board shall
21
be deposited into the State Gaming Fund. The taxes imposed by
22
this Section shall be paid by the Internet gaming operator no
23
later than the last day of the month following the calendar
24
month in which the adjusted gross gaming receipts were
25
received and the tax obligation was accrued.

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(c) If the taxpayer's adjusted gross gaming revenue for a
2
month is a negative number, the taxpayer may carry over the
3
negative amount to a return filed a subsequent month and
4
deduct such amount from its tax liability for such month,
5
provided that such amount shall not be carried over and
6
deducted against tax liability in any month that is more than
7
12 months later than the month in which such amount was
8
accrued.
9

(d) Of the total revenue deposited into the State Gaming
10
Fund under this Act, 95% of that tax revenue shall be
11
distributed according to Section 13 of the Illinois Gambling
12
Act, wherein the Internet gaming operator shall be treated as
13
the owners licensee or organization licensee that holds the
14
Internet gaming license under this Act. The remaining 5% of
15
that tax revenue shall be distributed to municipalities and
16
counties in the manner provided under Section 2 of the State
17
Revenue Sharing Act and used for the purposes specified in
18
Section 3 of the State Revenue Sharing Act. Distribution to
19
municipalities and counties shall be made in proportion to
20
each municipality's and county's population to the State.

21

Section 50.
Diversity programs.
22

(a) As used in this Section only, "licensee" means an
23
Internet gaming licensee under this Act.
24

(b) The public policy of this State is to collaboratively
25
work with companies that serve State residents to improve

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their supplier diversity in a non-antagonistic manner.
2

(c) The Board shall require all licensees under this Act
3
to submit an annual report by April 15, 2027 and every April 15
4
thereafter, in a searchable Adobe PDF format, on all
5
procurement goals and actual spending for businesses owned by
6
women, minorities, veterans, and persons with disabilities and
7
small business enterprises in the previous calendar year.
8
These goals shall be expressed as a percentage of the total
9
work performed by the entity submitting the report, and the
10
actual spending for all businesses owned by women, minorities,
11
veterans, and persons with disabilities and small business
12
enterprises shall also be expressed as a percentage of the
13
total work performed by the entity submitting the report.
14

(d) Each licensee in its annual report shall include the
15
following information:
16

(1) an explanation of the plan for the next year to
17

increase participation;
18

(2) an explanation of the plan to increase the goals;
19

(3) the areas of procurement each licensee shall be
20

actively seeking more participation in the next year;
21

(4) an outline of the plan to alert and encourage
22

potential vendors in that area to seek business from the
23

licensee;
24

(5) an explanation of the challenges faced in finding
25

quality vendors and offer any suggestions for what the
26

Board could do to be helpful to identify those vendors;

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(6) a list of the certifications the licensee
2

recognizes;
3

(7) the point of contact for any potential vendor who
4

wishes to do business with the licensee and explain the
5

process for a vendor to enroll with the licensee as a
6

businesses owned by women, minorities, veterans, or
7

persons with disabilities; and
8

(8) any particular success stories to encourage other
9

licensees to emulate best practices.
10

(e) Each annual report shall include as much
11
State-specific data as possible. If the submitting entity does
12
not submit State-specific data, then the licensee shall
13
include any national data it does have and explain why it could
14
not submit State-specific data and how it intends to do so in
15
future reports, if possible.
16

(f) Each annual report shall include the rules,
17
regulations, and definitions used for the procurement goals in
18
the licensee's annual report.
19

(g) The Board and all licensees shall hold an annual
20
workshop and job fair open to the public in 2027 and every year
21
thereafter on the state of supplier diversity to
22
collaboratively seek solutions to structural impediments to
23
achieving stated goals, including testimony from each licensee
24
as well as subject matter experts and advocates. The Board
25
shall publish a database on its website of the point of contact
26
for licensees it regulates under this Act for supplier

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diversity, along with a list of certifications each licensee
2
recognizes from the information submitted in each annual
3
report. The Board shall publish each annual report on its
4
website and shall maintain each annual report for at least 5
5
years.
6

(h) A licensee under this Act that is also subject to the
7
diversity program requirements of Section 7.6 of the Illinois
8
Gambling Act shall include its Internet gaming activities
9
within the supplier diversity goals and accompanying reports.
10
Compliance with Section 7.6 of the Illinois Gambling Act shall
11
be in lieu of compliance with the reporting requirements under
12
this Act.

13

Section 55.
Applicability of the Illinois Gambling Act and
14
the Uniform Penalty and Interest Act.
The provisions of the
15
Illinois Gambling Act, and all rules adopted under that Act,
16
shall apply to this Act, except where there is a conflict
17
between those Acts, including the incompatibility of any
18
provision to the conduct of gaming remotely, without a
19
brick-and-mortar facility, or over the Internet. All
20
provisions of the Uniform Penalty and Interest Act shall
21
apply, as far as practicable, to the subject matter of this Act
22
to the same extent as if such provisions were included in this
23
Act.

24

Section 60.
Acceptance of out-of-state wagers.

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1
Notwithstanding any other provision of law to the contrary,
2
wagers may be accepted under this Act from persons who are not
3
physically present in this State if the Board has determined
4
that out-of-state wagering is not inconsistent with federal
5
law or the law of the jurisdiction in which the person is
6
located or if out-of-state wagering is conducted pursuant to a
7
reciprocal agreement to which this State is a party that is not
8
inconsistent with federal law. The Board may enter into
9
agreements with other jurisdictions to facilitate, administer,
10
and regulate multijurisdictional approved Internet games,
11
including, but not limited to, poker.

12

Section 65.
Home rule.
The licensure and conduct of
13
Internet gaming conducted by a person or entity pursuant to
14
this Act are exclusive powers and functions of the State. A
15
home rule unit may not regulate or license Internet gaming.
16
This Section is a denial and limitation of home rule powers and
17
functions under subsection (h) of Section 6 of Article VII of
18
the Illinois Constitution.

19

Section 95.
The Illinois Administrative Procedure Act is
20
amended by adding Section 5-45.71 as follows:

21

(5 ILCS 100/5-45.71 new)
22

Sec. 5-45.71.
Emergency rulemaking; Internet Gaming Act.
23
To provide for the expeditious and timely implementation of

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1
the Internet Gaming Act, emergency rules implementing the
2
Internet Gaming Act shall be adopted in accordance with
3
Section 5-45 by the Illinois Gaming Board. The adoption of
4
emergency rules authorized by Section 5-45 and this Section is
5
deemed to be necessary for the public interest, safety, and
6
welfare.
7

This Section is repealed on January 1, 2030.

8

Section 99.
Effective date.
This Act takes effect upon
9
becoming law.

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