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Senate
File
625
-
Reprinted
SENATE
FILE
625
BY
COMMITTEE
ON
APPROPRIATIONS
(SUCCESSOR
TO
SF
613)
(SUCCESSOR
TO
SSB
1157)
(As
Amended
and
Passed
by
the
Senate
April
17,
2025
)
A
BILL
FOR
An
Act
relating
to
gambling
regulation,
including
enforcement,
1
license
fees,
tax
rates,
and
the
use
of
associated
revenue,
2
making
appropriations,
and
including
effective
date
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
SF
625
(5)
91
ns/js/mb
S.F.
625
Section
1.
Section
8.57,
subsection
3,
paragraph
d,
1
subparagraph
(1),
Code
2025,
is
amended
by
adding
the
following
2
new
subparagraph
division:
3
NEW
SUBPARAGRAPH
DIVISION
.
(0b)
For
the
fiscal
year
4
beginning
July
1,
2026,
and
each
fiscal
year
thereafter,
of
the
5
wagering
tax
receipts
received
pursuant
to
section
99F.11,
the
6
remaining
amount
shall
be
credited
to
the
gaming
enforcement
7
revolving
fund
created
in
section
80.43
until
the
amount
8
credited
to
the
fund
under
this
subparagraph
division
equals
9
the
amount
appropriated
from
the
fund
by
the
general
assembly
10
for
the
fiscal
year
to
the
department
of
public
safety
for
11
direct
support
costs
for
agents
and
officers
of
the
division
12
of
criminal
investigation’s
excursion
gambling
boat,
gambling
13
structure,
and
racetrack
enclosure
enforcement
activities,
14
including
salaries,
support,
maintenance,
miscellaneous
15
purposes,
and
full-time
equivalent
positions.
16
Sec.
2.
Section
8.57I,
subsection
3,
Code
2025,
is
amended
17
to
read
as
follows:
18
3.
a.
Moneys
in
the
sports
wagering
receipts
fund
in
a
19
fiscal
year
shall
be
used
as
directed
by
the
general
assembly.
20
b.
For
the
fiscal
year
beginning
July
1,
2026,
and
each
21
fiscal
year
thereafter,
there
is
appropriated
from
the
sports
22
wagering
receipts
fund
to
the
public
safety
equipment
fund
23
created
in
section
80.48
eight
million
dollars.
Subsections
4
24
and
5
do
not
apply
to
moneys
appropriated
under
this
paragraph.
25
Sec.
3.
Section
80.43,
subsection
1,
Code
2025,
is
amended
26
to
read
as
follows:
27
1.
A
gaming
enforcement
revolving
fund
is
created
in
the
28
state
treasury
under
the
control
of
the
department.
The
fund
29
shall
consist
of
fees
collected
and
deposited
into
the
fund
30
paid
by
licensees
pursuant
to
section
99D.14,
subsection
2
,
31
paragraph
“b”
,
fees
and
costs
paid
by
applicants
pursuant
32
to
section
99E.4,
subsection
4
,
and
fees
paid
by
licensees
33
pursuant
to
section
99F.10,
subsection
4
,
paragraph
“b”
any
34
other
moneys
appropriated
to,
transferred
to,
or
deposited
in
35
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the
fund
.
All
costs
for
agents
and
officers
plus
any
direct
1
support
costs
for
such
agents
and
officers
of
the
division
of
2
criminal
investigation’s
racetrack,
excursion
boat,
gambling
3
structure,
and
internet
fantasy
sports
contests
,
as
defined
in
4
section
99E.1
,
enforcement
activities
shall
be
paid
from
the
5
fund
as
provided
in
appropriations
made
for
this
purpose
by
the
6
general
assembly.
7
Sec.
4.
Section
99D.14,
subsection
2,
paragraph
a,
8
subparagraph
(1),
Code
2025,
is
amended
to
read
as
follows:
9
(1)
A
licensee
shall
pay
a
regulatory
fee
to
be
charged
as
10
provided
in
this
section
.
In
determining
the
regulatory
fee
11
to
be
charged
as
provided
under
this
section
,
the
commission
12
shall
use
the
amount
appropriated
to
the
commission
plus
13
the
cost
of
salaries
for
no
more
than
three
special
agents
14
assigned
pursuant
to
the
provisions
of
section
80.25A
,
for
15
each
racetrack
that
has
not
been
issued
a
table
games
license
16
under
chapter
99F
or
no
more
than
three
special
agents
17
assigned
pursuant
to
the
provisions
of
section
80.25A
,
for
each
18
racetrack
that
has
been
issued
a
table
games
license
under
19
chapter
99F
,
plus
any
direct
and
indirect
support
costs
for
20
the
division
of
criminal
investigation’s
duties
pursuant
to
21
chapters
99D
,
99E
,
and
99F
,
and
section
80.25A
,
as
the
basis
22
for
determining
the
amount
of
revenue
to
be
raised
from
the
23
regulatory
fee.
24
Sec.
5.
Section
99D.14,
subsection
2,
paragraphs
b,
e,
and
25
f,
Code
2025,
are
amended
by
striking
the
paragraphs.
26
Sec.
6.
Section
99D.14,
subsection
2,
paragraph
d,
Code
27
2025,
is
amended
to
read
as
follows:
28
d.
The
aggregate
amount
of
the
regulatory
fee
assessed
under
29
paragraph
“a”
during
each
fiscal
year
shall
be
reduced
by
an
30
amount
equal
to
the
unexpended
moneys
from
the
previous
fiscal
31
year
that
were
deposited
into
the
gaming
regulatory
revolving
32
funds
fund
established
in
sections
80.43
and
section
99F.20
33
during
that
previous
fiscal
year.
34
Sec.
7.
Section
99D.15,
subsection
4,
paragraph
b,
Code
35
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2025,
is
amended
to
read
as
follows:
1
b.
If
wagering
on
simultaneously
telecast
horse
races
and
2
dog
races
is
conducted
by
a
licensee
under
section
99D.9D
,
3
a
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
by
4
the
pari-mutuel
method
on
horse
races
and
dog
races
which
5
are
simultaneously
telecast
in
excess
of
twenty-five
million
6
dollars
in
a
calendar
year.
Of
the
tax
revenue
collected
7
from
simulcast
horse
races
under
this
paragraph,
one-half
of
8
one
percent
of
the
gross
sum
wagered
shall
be
remitted
to
9
the
treasurer
of
the
county
in
which
a
horse
racetrack
is
10
located
in
this
state
and
licensed
under
this
chapter
.
The
11
tax
revenue
from
simulcast
horse
races
under
this
paragraph
12
shall
be
deposited
in
the
Iowa
horse
racing
fund
created
in
13
section
99D.27B.
The
remaining
amount
of
tax
revenue
shall
be
14
deposited
with
the
commission.
15
Sec.
8.
Section
99D.17,
Code
2025,
is
amended
to
read
as
16
follows:
17
99D.17
Use
of
funds
moneys
.
18
Funds
Unless
otherwise
provided
by
section
99D.15
or
another
19
provision
of
law,
moneys
received
pursuant
to
sections
99D.14
20
and
99D.15
shall
be
deposited
as
provided
in
section
8.57,
21
subsection
3
.
These
funds
moneys
shall
first
be
used
to
the
22
extent
appropriated
by
the
general
assembly.
The
commission
23
is
subject
to
the
budget
requirements
of
chapter
8
and
the
24
applicable
auditing
requirements
and
procedures
of
chapter
11
.
25
Sec.
9.
NEW
SECTION
.
99D.27B
Iowa
horse
racing
fund
——
26
advance
deposit
wagering
tax.
27
1.
An
Iowa
horse
racing
fund
is
created
in
the
state
28
treasury
under
the
control
of
the
commission.
29
2.
The
fund
shall
consist
of
tax
revenue
collected
and
30
deposited
in
the
fund
pursuant
to
subsection
6
and
section
31
99D.15,
subsection
4,
and
such
other
moneys
appropriated
to,
32
transferred
to,
or
deposited
in
the
fund.
33
3.
a.
Moneys
in
the
fund
are
appropriated
to
the
commission
34
for
distribution
in
a
manner
and
in
an
amount
as
determined
by
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the
commission
to
individual
entities
or
a
recognized
compact
1
of
entities
tasked
with
the
regulation
of
the
horse
racing
2
industry
in
accordance
with
the
federal
Horseracing
Integrity
3
and
Safety
Act
of
2020,
15
U.S.C.
ch.
57A.
4
b.
In
the
event
that
the
federal
Horseracing
Integrity
5
and
Safety
Act
of
2020,
15
U.S.C.
ch.
57A,
is
repealed,
6
moneys
in
the
fund
shall
be
transferred
to
the
rebuild
Iowa
7
infrastructure
fund
created
in
section
8.57.
8
4.
Members
of
the
commission
and
those
acting
on
behalf
of
9
the
commission
assisting
in
the
distribution
of
the
moneys
in
10
the
fund
shall
be
held
harmless
against
any
claim
of
liability
11
made
by
an
individual
or
entity
arising
out
of
the
distribution
12
of
the
moneys
from
the
fund
by
the
commission.
13
5.
Section
8.33
does
not
apply
to
moneys
in
the
fund.
14
Notwithstanding
section
12C.7,
subsection
2,
interest
or
15
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
16
the
fund.
17
6.
A
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
18
by
the
pari-mutuel
method
as
an
advance
deposit
wager
under
19
section
99D.11,
subsection
6,
paragraph
“c”
.
The
tax
imposed
20
under
this
subsection
is
in
lieu
of
any
tax
imposed
on
such
21
wagers
under
section
99D.15.
The
tax
revenue
generated
under
22
this
subsection
shall
be
deposited
in
the
fund.
23
Sec.
10.
Section
99F.5,
subsection
2,
Code
2025,
is
amended
24
to
read
as
follows:
25
2.
The
annual
license
fee
to
operate
an
excursion
gambling
26
boat
shall
be
based
on
the
passenger-carrying
capacity
27
including
crew,
for
which
the
excursion
gambling
boat
is
28
registered.
For
a
gambling
structure,
the
annual
license
fee
29
shall
be
based
on
the
capacity
of
the
gambling
structure.
The
30
annual
fee
shall
be
five
ten
dollars
per
person
capacity.
31
Sec.
11.
Section
99F.10,
subsection
4,
paragraph
a,
Code
32
2025,
is
amended
to
read
as
follows:
33
a.
In
determining
the
license
fees
and
state
regulatory
34
fees
to
be
charged
as
provided
under
section
99F.4
and
this
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section
,
the
commission
shall
use
as
the
basis
for
determining
1
the
amount
of
revenue
to
be
raised
from
the
license
fees
and
2
regulatory
fees
the
amount
appropriated
to
the
commission
plus
3
the
cost
of
salaries
for
no
more
than
three
special
agents
4
for
each
excursion
gambling
boat
or
gambling
structure
as
5
assigned
pursuant
to
the
provisions
of
section
80.25A
,
plus
any
6
direct
and
indirect
support
costs
for
the
division
of
criminal
7
investigation’s
duties
pursuant
to
chapters
99D
,
99E
,
and
99F
,
8
and
section
80.25A
.
9
Sec.
12.
Section
99F.10,
subsection
4,
paragraphs
b,
d,
f,
10
and
g,
Code
2025,
are
amended
by
striking
the
paragraphs.
11
Sec.
13.
Section
99F.10,
subsection
4,
paragraph
e,
Code
12
2025,
is
amended
to
read
as
follows:
13
e.
The
aggregate
amount
of
the
regulatory
fee
assessed
under
14
paragraph
“a”
during
each
fiscal
year
shall
be
reduced
by
an
15
amount
equal
to
the
unexpended
moneys
from
the
previous
fiscal
16
year
that
were
deposited
into
the
gaming
regulatory
revolving
17
funds
fund
established
in
section
80.43
or
99F.20
during
that
18
previous
fiscal
year.
19
Sec.
14.
Section
99F.10,
subsection
5,
Code
2025,
is
amended
20
by
striking
the
subsection.
21
Sec.
15.
Section
99F.11,
subsection
1,
Code
2025,
is
amended
22
to
read
as
follows:
23
1.
A
tax
is
imposed
on
the
adjusted
gross
receipts
received
24
each
fiscal
year
from
gambling
games
authorized
under
this
25
chapter
at
the
rate
of
five
percent
on
the
first
one
million
26
dollars
of
adjusted
gross
receipts
and
at
the
rate
of
ten
27
percent
on
the
next
two
million
dollars
of
adjusted
gross
28
receipts.
following
rates:
29
a.
If
the
licensee
is
an
excursion
gambling
boat
or
gambling
30
structure,
twenty-two
percent.
31
b.
If
the
licensee
is
a
racetrack
enclosure
conducting
32
gambling
games,
twenty-four
and
one
hundred
twenty
thousandths
33
percent,
regardless
of
whether
the
licensee
has
been
issued
a
34
table
games
license.
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Sec.
16.
Section
99F.11,
subsection
2,
Code
2025,
is
amended
1
by
striking
the
subsection.
2
Sec.
17.
Section
99F.11,
subsection
3,
paragraph
a,
Code
3
2025,
is
amended
to
read
as
follows:
4
a.
Notwithstanding
any
provision
of
this
section
to
the
5
contrary,
the
tax
rate
imposed
on
a
licensee
each
fiscal
6
year
on
any
amount
of
promotional
play
receipts
on
gambling
7
games
included
as
adjusted
gross
receipts
shall
be
determined
8
by
multiplying
the
adjusted
percentage
by
the
wagering
tax
9
applicable
to
the
licensee
pursuant
to
subsection
2
1
.
10
Sec.
18.
Section
99F.11,
subsection
5,
paragraph
a,
Code
11
2025,
is
amended
to
read
as
follows:
12
a.
A
tax
is
imposed
on
the
sports
wagering
net
receipts
13
received
each
fiscal
year
by
a
licensed
operator
from
sports
14
wagering
authorized
under
this
chapter
at
the
rate
of
six
and
15
three-quarters
nine
percent.
16
Sec.
19.
EFFECTIVE
DATE.
This
Act
takes
effect
July
1,
17
2026.
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