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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0102*
SENATE BILL 102
C7 6lr0009
(PRE–FILED) CF HB 291
By: Chair, Budget and Taxation Committee (By Request – Departmental – Lottery
and Gaming Control Agency)
Requested: September 16, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Sports Wagering Proceeds – Promotional Play Exclusion – Limitation 2
FOR the purpose of authorizing the State Lottery and Gaming Control Commission to 3
establish a certain limit, by regulation, on the amount of money given away as free 4
promotional play by a sports wagering licensee that may be excluded from sports 5
wagering proceeds; and generally relating to proceeds from sports wagering. 6
BY repealing and reenacting, without amendments, 7
Article – State Government 8
Section 9–1E–01(a) 9
Annotated Code of Maryland 10
(2021 Replacement Volume and 2025 Supplement) 11
BY repealing and reenacting, with amendments, 12
Article – State Government 13
Section 9–1E–01(h) 14
Annotated Code of Maryland 15
(2021 Replacement Volume and 2025 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – State Government 19
9–1E–01. 20
(a) In this subtitle the following words have the meanings indicated. 21
2 SENATE BILL 102
(h) (1) “Proceeds” means the amount of money wagered on a sporting event, 1
less: 2
[(1)] (I) the amount returned to successful bettors; 3
[(2)] (II) the cash equivalents of any merchandise or thing of value 4
awarded as a prize to successful bettors; AND 5
[(3) free bets and promotional credits redeemed by bettors; and 6
(4)] (III) all excise taxes paid by a sports wagering licensee in accordance 7
with federal law. 8
(2) (I) SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , 9
“PROCEEDS” DOES NOT INCLUDE MON EY GIVEN AWAY BY A S PORTS WAGERING 10
LICENSEE AS FREE PRO MOTIONAL PLAY AND US ED BY PLAYERS TO BET ON A 11
SPORTING EVENT. 12
(II) AFTER THE FIRST FULL FISCAL YEAR OF OPERATIONS, THE 13
EXCLUSION SPECIFIED IN SUBPARAGRAPH (I) OF THIS PARAGRAPH MA Y NOT 14
EXCEED A PERCENTAGE, ESTABLISHED BY THE COMMISSION BY REGULATION, OF: 15
1. THE TOTAL SPORTS WAGERING PROCEEDS RETAINED 16
BY THE SPORTS WAGERING FACILITY LICENSEE IN THE PRIOR FISCAL YEAR UNDER 17
§ 9–1E–12(B)(1)(II) OR (III) OF THIS SUBTITLE; OR 18
2. THE TOTAL ONLINE SPORTS WAGERING PROC EEDS 19
RETAINED BY THE MOBILE SPORTS WAGERING LICENSEE IN THE PRIOR FISCAL YEAR 20
UNDER § 9–1E–12(B)(1)(IV) OF THIS SUBTITLE. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 22
1, 2026. 23