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SB2671 • 2026
VIDEO GAMING-TAX
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
VIDEO GAMING-TAX
Rule 3-9(a) / Re-referred to Assignments
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Rule 2-10 Committee Deadline Established As April 24, 2026
Rule 2-10 Committee Deadline Established As March 27, 2026
To Gaming, Wagering, and Racing
Assigned to Executive
Filed with Secretary by Sen. Mary Edly-Allen
First Reading
Referred to Assignments
VIDEO GAMING-TAX
Illinois General Assembly - Full Text of SB2671 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. 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Full Text of SB2671 Home Legislation Full Text SB2671 - 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 SB2671 Introduced 5/27/2025, by Sen. Mary Edly-Allen SYNOPSIS AS INTRODUCED: 230 ILCS 40/60 Amends the Video Gaming Act. Provides that the provisions setting forth the current tax on net terminal income are inoperative on July 1, 2025. Provides that, beginning July 1, 2025, a tax of 45% is imposed on net terminal income and shall be collected by the Illinois Gaming Board, and that of the tax collected 66.67% shall be deposited into the Capital Projects Funds, 11.11% shall be deposited into the Local Government Video Gaming Distributive Fund, 21.11% shall be deposited into the General Revenue Fund, and 1.11% shall be deposited into the State Gaming Fund which shall be transferred to the Department of Human Services' fund for the administration of programs for the treatment of compulsive gambling. Effective immediately. LRB104 13872 LNS 26715 b A BILL FOR SB2671 LRB104 13872 LNS 26715 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 Video Gaming Act is amended by changing 5 Section 60 as follows: 6 (230 ILCS 40/60) 7 Sec. 60. Imposition and distribution of tax. 8 (a) A tax of 30% is imposed on net terminal income and 9 shall be collected by the Board. 10 Of the tax collected under this subsection (a), 11 five-sixths shall be deposited into the Capital Projects Fund 12 and one-sixth shall be deposited into the Local Government 13 Video Gaming Distributive Fund. This subsection is inoperative 14 on July 1, 2025. 15 (b) Beginning on July 1, 2019, an additional tax of 3% is 16 imposed on net terminal income and shall be collected by the 17 Board. 18 Beginning on July 1, 2020, an additional tax of 1% is 19 imposed on net terminal income and shall be collected by the 20 Board. 21 Beginning on July 1, 2024, an additional tax of 1% is 22 imposed on net terminal income and shall be collected by the 23 Board. SB2671 - 2 - LRB104 13872 LNS 26715 b 1 The tax collected under this subsection (b) shall be 2 deposited into the Capital Projects Fund. 3 This subsection is inoperative on July 1, 2025. 4 (b-5) Beginning July 1, 2025, a tax of 45% is imposed on 5 net terminal income and shall be collected by the Board. 6 Of the tax collected, 66.67% shall be deposited into the 7 Capital Projects Fund, 11.11% shall be deposited into the 8 Local Government Video Gaming Distributive Fund, 21.11% shall 9 be deposited into the General Revenue Fund, and 1.11% shall be 10 deposited into the State Gaming Fund on the last day of each 11 month, or as soon as thereafter as possible, after all 12 required expenditures, distributions, and transfers have been 13 made to the State Gaming Fund, the amount pursuant to Section 14 13 of the Illinois Gambling Act and subsections (b) through 15 (c-35) of that Act, at the direction of the Board, the 16 Comptroller shall direct and the Treasurer shall transfer the 17 1.11% of net terminal income to the Department of Human 18 Services for the administration of programs for the treatment 19 of compulsive gambling. 20 (c) Revenues generated from the play of video gaming 21 terminals shall be deposited by the terminal operator, who is 22 responsible for tax payments, in a specially created, separate 23 bank account maintained by the video gaming terminal operator 24 to allow for electronic fund transfers of moneys for tax 25 payment. 26 (d) Each licensed establishment, licensed truck stop SB2671 - 3 - LRB104 13872 LNS 26715 b 1 establishment, licensed large truck stop establishment, 2 licensed fraternal establishment, and licensed veterans 3 establishment shall maintain an adequate video gaming fund, 4 with the amount to be determined by the Board. 5 (e) The State's percentage of net terminal income shall be 6 reported and remitted to the Board within 15 days after the 7 15th day of each month and within 15 days after the end of each 8 month by the video terminal operator. A video terminal 9 operator who falsely reports or fails to report the amount due 10 required by this Section is guilty of a Class 4 felony and is 11 subject to termination of his or her license by the Board. Each 12 video terminal operator shall keep a record of net terminal 13 income in such form as the Board may require. All payments not 14 remitted when due shall be paid together with a penalty 15 assessment on the unpaid balance at a rate of 1.5% per month. 16 (Source: P.A. 103-592, eff. 6-7-24.) 17 Section 99. Effective date. This Act takes effect upon 18 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. 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