SPORTS WAGERING FUND

Illinois General Assembly - Full Text of HB5143

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of HB5143

Home

Legislation

Full Text

HB5143 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5143

Introduced 2/10/2026, by Rep. Daniel Didech

SYNOPSIS AS INTRODUCED:

230 ILCS 45/25-90

Amends the Sports Wagering Act. Provides that the tax imposed on each
master sports licensee for each individual wager placed with the master
sports licensee for sports wagering over the Internet or through a mobile
application shall end on July 1, 2026. Effective immediately.
LRB104 16349 LNS 29736 b

A BILL FOR

HB5143
LRB104 16349 LNS 29736 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 5.
The Sports Wagering Act is amended by changing
5
Section 25-90 as follows:

6

(230 ILCS 45/25-90)
7

Sec. 25-90.
Tax; Sports Wagering Fund.
8

(a) For the privilege of holding a license to operate
9
sports wagering under this Act until June 30, 2024, this State
10
shall impose and collect 15% of a master sports wagering
11
licensee's adjusted gross sports wagering receipts from sports
12
wagering. The accrual method of accounting shall be used for
13
purposes of calculating the amount of the tax owed by the
14
licensee.
15

The taxes levied and collected pursuant to this subsection
16
(a) are due and payable to the Board no later than the last day
17
of the month following the calendar month in which the
18
adjusted gross sports wagering receipts were received and the
19
tax obligation was accrued.
20

(a-5) In addition to the tax imposed under subsection (a),
21
(d), (d-5), or (d-7) of this Section, for the privilege of
22
holding a license to operate sports wagering under this Act,
23
the State shall impose and collect 2% of the adjusted gross

HB5143
- 2 -
LRB104 16349 LNS 29736 b
1
receipts from sports wagers that are placed within a home rule
2
county with a population of over 3,000,000 inhabitants, which
3
shall be paid, subject to appropriation from the General
4
Assembly, from the Sports Wagering Fund to that home rule
5
county for the purpose of enhancing the county's criminal
6
justice system.
7

(b) The Sports Wagering Fund is hereby created as a
8
special fund in the State treasury. Except as otherwise
9
provided in this Act, all moneys collected under this Act by
10
the Board shall be deposited into the Sports Wagering Fund.
11
Through August 25, 2024, on the 25th of each month, any moneys
12
remaining in the Sports Wagering Fund in excess of the
13
anticipated monthly expenditures from the Fund through the
14
next month, as certified by the Board to the State
15
Comptroller, shall be transferred by the State Comptroller and
16
the State Treasurer to the Capital Projects Fund. Beginning
17
September 25, 2024, on the 25th of each month, of the moneys
18
remaining in the Sports Wagering Fund in excess of the
19
anticipated monthly expenditures from the Fund through the
20
next month, as certified by the Board to the State
21
Comptroller, the State Comptroller shall direct and the State
22
Treasurer shall transfer 58% to the General Revenue Fund and
23
42% to the Capital Projects Fund.
24

(c) Beginning with July 2021, and on a monthly basis
25
thereafter, the Board shall certify to the State Comptroller
26
the amount of license fees collected in the month for initial

HB5143
- 3 -
LRB104 16349 LNS 29736 b
1
licenses issued under this Act, except for occupational
2
licenses. As soon after certification as practicable, the
3
State Comptroller shall direct and the State Treasurer shall
4
transfer the certified amount from the Sports Wagering Fund to
5
the Rebuild Illinois Projects Fund.
6

(d) Beginning on July 1, 2024, and for each 12-month
7
period thereafter, for the privilege of holding a license to
8
operate sports wagering under this Act, this State shall
9
impose a privilege tax on the master sports licensee's
10
adjusted gross sports wagering receipts from sports wagering
11
over the Internet or through a mobile application based on the
12
following rates:
13

20% of annual adjusted gross sports wagering receipts
14

up to and including $30,000,000.
15

25% of annual adjusted gross sports wagering receipts
16

in excess of $30,000,000 but not exceeding $50,000,000.
17

30% of annual adjusted gross sports wagering receipts
18

in excess of $50,000,000 but not exceeding $100,000,000.
19

35% of annual adjusted gross sports wagering receipts
20

in excess of $100,000,000 but not exceeding $200,000,000.
21

40% of annual adjusted gross sports wagering receipts
22

in excess of $200,000,000.
23

(d-5) Beginning on July 1, 2024, and for each 12-month
24
period thereafter, for the privilege of holding a license to
25
operate sports wagering under this Act, this State shall
26
impose a privilege tax on the master sports licensee's

HB5143
- 4 -
LRB104 16349 LNS 29736 b
1
adjusted gross sports wagering receipts from sports wagering
2
from other than over the Internet or through a mobile
3
application based on the following rates:
4

20% of annual adjusted gross sports wagering receipts
5

up to and including $30,000,000.
6

25% of annual adjusted gross sports wagering receipts
7

in excess of $30,000,000 but not exceeding $50,000,000.
8

30% of annual adjusted gross sports wagering receipts
9

in excess of $50,000,000 but not exceeding $100,000,000.
10

35% of annual adjusted gross sports wagering receipts
11

in excess of $100,000,000 but not exceeding $200,000,000.
12

40% of annual adjusted gross sports wagering receipts
13

in excess of $200,000,000.
14

(d-7) Beginning on July 1, 2025, and
ending July 1, 2026

15
each month thereafter
, for the privilege of holding a license
16
to operate sports wagering under this Act, this State shall
17
impose a wager tax on each master sports licensee for each
18
individual wager placed with the master sports licensee for
19
sports wagering over the Internet or through a mobile
20
application. The tax shall be based on the following schedule
21
and shall be in addition to any other taxes or fees imposed
22
under this Act:
23

The tax shall be $0.25 per wager for the first 20,000,000
24
annual combined Tier 1 and Tier 2 wagers.
25

The tax shall be $0.50 per wager for each wager in excess
26
of 20,000,000 annual combined Tier 1 and Tier 2 wagers.

HB5143
- 5 -
LRB104 16349 LNS 29736 b
1

The tax levied under this subsection shall be deposited
2
monthly into the Sports Wagering Fund. The Board shall certify
3
all amounts deposited into the Sports Wagering Fund under this
4
subsection to the State Comptroller. The State Comptroller
5
shall direct and the State Treasurer shall transfer that
6
certified amount from the Sports Wagering Fund to the General
7
Revenue Fund.
8

As used in this subsection, "annual combined Tier 1 and
9
Tier 2 wagers" means the total number of individual wagers
10
placed with the licensee, regardless of outcome or payout in a
11
given fiscal year.
12

(d-10) The accrual method of accounting shall be used for
13
purposes of calculating the amount of the tax owed by the
14
licensee.
15

(d-15) The taxes levied and collected pursuant to
16
subsections (d) (d-5), and (d-7) are due and payable to the
17
Board no later than the last day of the month following the
18
calendar month in which the adjusted gross sports wagering
19
receipts were received and the tax obligation was accrued.
20

(e) Annually, a master sports wagering licensee shall
21
transmit to the Board an audit of the financial transactions
22
and condition of the licensee's total operations.
23
Additionally, within 90 days after the end of each quarter of
24
each fiscal year, the master sports wagering licensee shall
25
transmit to the Board a compliance report on engagement
26
procedures determined by the Board. All audits and compliance

HB5143
- 6 -
LRB104 16349 LNS 29736 b
1
engagements shall be conducted by certified public accountants
2
selected by the Board. Each certified public accountant must
3
be registered in the State of Illinois under the Illinois
4
Public Accounting Act. The compensation for each certified
5
public accountant shall be paid directly by the master sports
6
wagering licensee to the certified public accountant.
7
(Source: P.A. 103-592, eff. 6-7-24; 104-6, eff. 6-16-25.)

8

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

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn