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HB75 • 2026

GAMING: Provides for the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play (REF -$574,627 GF RV See Note)

GAMING: Provides for the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play (REF -$574,627 GF RV See Note)

Taxes
Passed Legislature

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

Sponsor
Steven Jackson
Last action
2026-05-29
Official status
Pending House concurrence - Sched. for 5/31/26
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Gaming Promotional Play Rules

This bill sets limits on how much money gaming operators can give away as promotional play and changes how these giveaways affect their taxes.

What This Bill Does

  • Sets a limit of $5 million or the annual percentage cap for promotional play wagers each year, whichever is higher.
  • Changes the percentage cap to 4% in 2027, 7% in 2028, and 10% starting from 2029.
  • Defines 'promotional play wagers' as noncashable vouchers or similar items given by gaming operators.
  • Excludes locally dedicated funds from net slot machine proceeds when calculating promotional play wagers.

Who It Names or Affects

  • Gaming operators who offer slot machines and other gambling activities.
  • Patrons of gaming facilities who receive promotional play wagers.

Terms To Know

Promotional Play Wagers
Noncashable vouchers, coupons, or similar items given by gaming operators to patrons for use in games.
Net Slot Machine Proceeds
The total money and prizes received from slot machines minus payouts to winners and promotional play wagers.

Limits and Unknowns

  • The bill does not specify the exact impact on gaming operators' revenue or tax deductions.
  • It is unclear how this will affect smaller versus larger gaming facilities.
  • The effective date of the bill has not been determined yet.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted

Plain English: The amendment adds a new definition for 'promotional play wagers' and updates references to include this new section.

  • Adds a new definition for 'promotional play wagers' in R.S. 27:353(11).
  • Updates existing references to include the newly added (11) section.
  • The amendment text does not provide details on how this new definition will be applied or enforced.
Adopted

Plain English: The amendment changes the rules about how much money gaming operators can give away as promotional play and sets limits on deductions related to this.

  • Changes references in the bill from R.S. 27:44(introductory paragraph) and (15) and 205(16) to R.S. 27:353(introductory paragraph) and (9).
  • Adds a new definition for 'Net slot machine proceeds' which includes limits on promotional play wagers.
  • Sets percentage caps for deductions related to promotional play starting at four percent in tax year 2027, increasing to seven percent in 2028, and ten percent thereafter.
  • The amendment text does not provide full details on how the changes will be implemented or enforced.
  • Some parts of the original bill are deleted but their exact content is not provided here, making it hard to understand all impacts.
Draft

Plain English: The amendment changes how promotional play is calculated and limits the amount a gaming operator can offer as promotional play based on their taxable revenue.

  • Changes references in the original bill to R.S. 27:44(introductory paragraph) and (15) and 205(16) to R.S. 27:353(9).
  • Deletes sections of the original bill related to promotional play calculations.
  • Adds a new definition for 'Net slot machine proceeds' which includes limits on promotional play based on percentages of taxable revenue.
  • The amendment text does not provide full context or details about how these changes will affect existing laws beyond the specific sections mentioned.
Adopted

Plain English: The amendment changes the bill to create a new section that allows gaming operators to offer an enhanced promotional play program for one year and requires them to report on its impact.

  • Adds a new section allowing gaming operators to run an enhanced promotional play pilot program from July 1, 2026, to June 30, 2027.
  • Specifies that the net slot machine proceeds will be calculated by subtracting seven million dollars directly attributable to promotional play wagers.
  • Requires gaming operators to submit a report on the impact of this enhanced promotional play program by March 1, 2027.
  • The amendment text does not provide details about what constitutes 'promotional play' or how it differs from regular operations.
Adopted

Plain English: The amendment changes the definitions related to gaming operations by reducing the amount annually directly attributable to promotional play wagers from an unspecified amount to five million seven hundred thousand dollars.

  • Changes R.S. 27:44(15) to specify that 'Net gaming proceeds' includes a deduction of $5,700,000 annually for promotional play wagers.
  • Modifies R.S. 27:205(16) to include the same $5,700,000 annual deduction for promotional play wagers in 'Gross revenue'.
  • Amends R.S. 27:353(9) to incorporate a $5,700,000 annual deduction for promotional play wagers under 'Net slot machine proceeds'.
  • The original text before the amendment does not specify the exact amount of the deduction for promotional play wagers.
Draft

Plain English: The amendment changes the definitions related to gaming operations by adjusting how promotional play wagers are accounted for in net gaming proceeds, gross revenue, and net slot machine proceeds.

  • Modifies the definition of 'Net gaming proceeds' to subtract five million seven hundred thousand dollars annually due to promotional play wagers.
  • Adjusts the definition of 'Gross revenue' similarly by deducting five million seven hundred thousand dollars annually for promotional play wagers.
  • Updates the definition of 'Net slot machine proceeds' to include a deduction of five million seven hundred thousand dollars annually related to promotional play wagers.
  • The exact impact and implementation details beyond these definitions are not provided in the amendment text.

Bill History

  1. 2026-05-29 H

    Scheduled for concurrence on 05/31/2026.

  2. 2026-05-29 H

    Received from the Senate with amendments.

  3. 2026-05-29 S

    The amended bill was read by title, passed by a vote of 21 yeas and 11 nays, and ordered returned to the House. Motion to reconsider tabled.

  4. 2026-05-29 S

    Rules suspended. Called from the Calendar.

  5. 2026-05-29 S

    Reconsidered. Read by title; returned to the Calendar, subject to call.

  6. 2026-05-28 S

    Notice of reconsideration on the next legislative day.

  7. 2026-05-28 S

    Senate floor amendments read and adopted. Read by title; failed to pass by a vote of 16 yeas and 17 nays.

  8. 2026-05-28 S

    Called from the Calendar.

  9. 2026-05-28 S

    Read by title and returned to the Calendar, subject to call.

  10. 2026-05-27 S

    Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

  11. 2026-05-27 S

    Rules suspended. Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.

  12. 2026-05-21 S

    Read second time by title and referred to the Committee on Judiciary B.

  13. 2026-05-20 S

    Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

  14. 2026-05-19 H

    Read third time by title, roll called on final passage, yeas 71, nays 22. Finally passed, title adopted, ordered to the Senate.

  15. 2026-05-19 H

    Called from the calendar.

  16. 2026-05-19 H

    Motion to reconsider pending.

  17. 2026-05-19 H

    Rules suspended.

  18. 2026-05-19 H

    Read by title, returned to the calendar.

  19. 2026-05-19 H

    Rules suspended.

  20. 2026-05-18 H

    Read third time by title, amended, roll called on final passage, yeas 44, nays 46. Failed to pass.

  21. 2026-05-18 H

    Called from the calendar.

  22. 2026-05-18 H

    Read by title, returned to the calendar.

  23. 2026-05-18 H

    Scheduled for floor debate on 05/18/2026.

  24. 2026-05-13 H

    Read by title, amended, ordered engrossed, passed to 3rd reading.

  25. 2026-05-12 H

    Reported with amendments (7-0).

  26. 2026-03-09 H

    Read by title, under the rules, referred to the Committee on Administration of Criminal Justice.

  27. 2026-02-06 H

    First appeared in the Interim Calendar on 2/6/2026.

  28. 2026-02-03 H

    Under the rules, provisionally referred to the Committee on Administration of Criminal Justice.

  29. 2026-02-03 H

    Prefiled.

Official Summary Text

GAMING: Provides for the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play (REF -$574,627 GF RV See Note)

Current Bill Text

Read the full stored bill text 
HLS 26RS-619 REENGROSSED
2026 Regular Session
HOUSE BILL NO. 75
BY REPRESENTATIVES JACKSON AND KNOX
GAMING: Provides for the allowable amount of promotional play offered by certain
gaming operators and for deductions regarding promotional play
1 AN ACT
2 To amend and reenact R.S. 27:353(introductory paragraph), (9), and (11), relative to gaming
3 activities; to modify definitions; to provide relative to taxable revenue; and to
4 provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 27:353(introductory paragraph), (9), and (11) are hereby amended
7 and reenacted to read as follows:
8 §353. Definitions
9 When used in this Chapter, the following terms shall have these meanings:
10 * * *
11 (9) "Net slot machine proceeds" means the total of all cash and property
12 received by a licensee from slot machine gaming operations minus the amount of
13 cash or prizes paid to winners and five million dollars annually directly attributable
14 to promotional play wagers or the percentage cap, whichever is greater. For the
15 purposes of this Section, the percentage cap shall be as follows:
16 (a) For tax year 2027, equal to four percent of a licensee's taxable revenue
17 for that tax year.
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-619 REENGROSSED
HB NO. 75
1 (b) For tax year 2028, equal to seven percent of a licensee's taxable revenue
2 for that tax year.
3 (c) For tax year 2029 and every year thereafter, equal to ten percent of a
4 licensee's taxable revenue for that year.
5 * * *
6 (11) "Promotional play wagers" means wagers placed by patrons using
7 noncashable vouchers, promotional chips, coupons, electronic credits, electronic
8 promotions, scrips, or any other cash equivalent that is provided to the patron by the
9 licensee. "Promotional play wagers" does not include any locally dedicated funds
10 from net slot machine proceeds.
11 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 75 Reengrossed 2026 Regular Session Jackson
Abstract: Authorizes licensees to offer promotional play wagers not in excess of $5M or
the annual percentage cap.
Present law provides that licensees may offer up to $5M in promotional play wagers per year
that are not calculated as "net slot machine proceeds".
Proposed law provides that a licensee may offer up to $5M or up to the percentage cap
established by the following schedule:
(1) 4% of taxable revenue for tax year 2027.
(2) 7% of taxable revenue for tax year 2028.
(3) 10% of taxable revenue for tax year 2029 and each tax year thereafter.
Proposed law provides that promotional play wagers do not include any locally dedicated
funds from net slot machine proceeds.
(Amends R.S. 27:353(intro. para.), (9), and (11))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Administration of
Criminal Justice to the original bill:
1. Change the type of gaming facility to which proposed law applies from riverboat
casinos and the land-based casino to racetrack casinos.
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-619 REENGROSSED
HB NO. 75
The House Floor Amendments to the engrossed bill:
1. Clarify that promotional play wagers do not include any locally dedicated funds
from net slot machine proceeds.
2. Make technical changes.
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.