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LB766 • 2026

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Sponsor
Introduced By: Holdcroft
Last action
2026-01-13
Official status
Kauth FA395 not considered
Effective date
Not listed

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The official site of the Nebraska Unicameral Legislature

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Bill History

  1. 2026-01-13 Nebraska Legislature

    Holdcroft MO349 prevailed

  2. 2026-01-13 Nebraska Legislature

    Bill withdrawn

  3. 2026-01-13 Nebraska Legislature

    Kauth FA395 not considered

  4. 2026-01-09 Nebraska Legislature

    Holdcroft MO349 Withdraw LB766 filed

  5. 2026-01-09 Nebraska Legislature

    Referred to General Affairs Committee

  6. 2026-01-08 Nebraska Legislature

    Kauth FA395 filed

  7. 2026-01-07 Nebraska Legislature

    Date of introduction

Official Summary Text

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Current Bill Text

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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 766

Introduced by Holdcroft, 36.
Read first time January 07, 2026
Committee: General Affairs
A BILL FOR AN ACT relating to racing and gaming; to amend sections1
2-1207.01, 2-1213, 2-1216, 2-1226, 2-1228, 2-1229, 9-831, 9-1001,2
9-1002, 9-1003, 9-1004, 9-1006, and 9-1115, Reissue Revised Statutes3
of Nebraska, section 2-1207, Revised Statutes Cumulative Supplement,4
2024, and sections 2-1205, 2-1210, 9-1,101, and 9-1104, Revised5
Statutes Supplement, 2025; to change provisions relating to licensed6
racetrack enclosure terms and conditions, parimutuel wagering, the7
distribution of amounts deducted from wagers on horseracing,8
registration of Nebraska-bred horses, simulcast facilities licenses,9
and assistance to problem gamblers; to provide for administrative10
fees; to change provisions relating to the Nebraska Commission on11
Problem Gambling and place such commission for administrative12
purposes within the State Racing and Gaming Commission; to change13
and eliminate provisions relating to the Compulsive Gamblers14
Assistance Fund; to change provisions relating to the Charitable15
Gaming Division of the Department of Revenue; to provide an16
exception to the required age for individuals to play keno at a17
licensed racetrack enclosure; to harmonize provisions; to repeal the18
original sections; and to outright repeal section 9-1007, Reissue19
Revised Statutes of Nebraska. 20
Be it enacted by the people of the State of Nebraska,21
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Section 1. Section 2-1205, Revised Statutes Supplement, 2025, is1
amended to read: 2
2-1205 (1) If the commission is satisfied that its rules and3
regulations and all provisions of sections 2-1201 to 2-1218 have been and4
will be complied with, it may issue a license to conduct a race or race5
meeting for a period of not more than three years. The license shall set6
forth the name of the licensee, the place where the races or race7
meetings are to be held, and the time and number of days during which8
racing may be conducted by such licensee. Any such license issued shall9
not be transferable or assignable. The commission shall have the power to10
revoke any license issued at any time for good cause upon reasonable11
notice and hearing. No license shall be granted to any corporation or12
association except upon the express condition that it shall not, by any13
lease, contract, understanding, or arrangement of whatever kind or14
nature, grant, assign, or turn over to any person, corporation, or15
association the operation or management of any racing or race meeting16
licensed under such sections or of the parimutuel system of wagering17
described in section 2-1207 or in any manner permit any person,18
corporation, or association other than the licensee to have any share,19
percentage, or proportion of the money received for admissions to the20
racing or race meeting or from the operation of the parimutuel system;21
and any violation of such conditions shall authorize and require the22
commission immediately to revoke such license. No licensee shall be23
considered in violation of this section with respect to an agreement with24
an authorized gaming operator regarding employees and the acceptance of25
any parimutuel wager or sports wager pursuant to section 9-1110.26
(2)(a) Any racetrack for which a licensee is issued a license to27
conduct a race or race meeting under sections 2-1201 to 2-1218 which is28
in existence and operational as of April 20, 2022, shall:29
(i) Hold a minimum of five live racing meet days and fifty live30
horseraces annually beginning January 1, 2026, through December 31, 2030;31
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and 1
(ii) Beginning January 1, 2031, hold a minimum of fifteen live2
racing meet days and one hundred twenty live horseraces annually.3
(b) Any racetrack for which a licensee is issued a license to4
conduct a race or race meeting under sections 2-1201 to 2-1218 which is5
not in existence and operational until after April 20, 2022, shall:6
(i) Hold a minimum of one live racing meet day annually for the7
first three years of operation; 8
(ii) Hold a minimum of five live racing meet days and fifty live9
horseraces annually for the fourth year of operation through the seventh10
year of operation; and 11
(iii) Beginning with the eighth year of operation, hold a minimum of12
fifteen live racing meet days and one hundred twenty live horseraces13
annually. 14
(c) A racetrack that fails to meet the minimum requirements under15
this subsection is subject to discipline by the commission, including16
revocation of the license issued under sections 2-1201 to 2-1218.17
(3) Any holder of a racetrack enclosure license pursuant to section18
2-1210 that is licensed to conduct a race or race meeting under this19
section may petition the commission to waive or modify the requirements20
of subsection (2) of this section. The petition shall contain the reasons21
and justification for such waiver or modification and be submitted in22
writing to the executive director of the commission. A petition submitted23
more than seven days prior to the next scheduled meeting of the24
commission shall be taken up at such meeting. A petition submitted less25
than seven days prior to the next scheduled meeting of the commission26
shall not be required to be taken up at such meeting but shall be taken27
up at a following meeting. The commission may waive or modify the28
requirements of subsection (2) of this section for any reason, including,29
but not limited to, fire, earthquake, tornado, other natural disaster, or30
other conditions making it unsuitable for running horseraces.31
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(4) (3) A racetrack for which a licensee is issued a license to1
conduct a race or race meeting under sections 2-1201 to 2-1218 in2
existence on November 1, 2020, which is located in the counties of Adams,3
Dakota, Douglas, Hall, Lancaster, and Platte, may move such racetrack4
location to another county in Nebraska that does not have a racetrack one5
time only, subject to approval by the commission as provided in6
subdivision (27) of section 9-1106, subsequent to the initial issuance of7
the market analysis and socioeconomic-impact studies conducted pursuant8
to section 9-1106. 9
Sec. 2. Section 2-1207, Revised Statutes Cumulative Supplement,10
2024, is amended to read: 11
2-1207 (1) Within the enclosure of any racetrack where a race or12
race meeting licensed and conducted under sections 2-1201 to 2-1218 is13
held or at a racetrack licensed to simulcast races or conduct interstate14
simulcasting, the parimutuel method or system of wagering on the results15
of the respective races may be used and conducted by the licensee. Under16
such system, the licensee may receive wagers of money from any person17
present at such race or racetrack receiving the simulcast race or18
conducting interstate simulcasting on any horse in a race selected by19
such person to run first in such race, and the person so wagering shall20
acquire an interest in the total money so wagered on all horses in such21
race as first winners in proportion to the amount of money wagered by him22
or her. Such licensee shall issue to each person so wagering a23
certificate on which shall be shown the number of the race, the amount24
wagered, and the number or name of the horse selected by such person as25
first winner. As each race is run, at the option of the licensee, the26
licensee may deduct from the total sum wagered on all horses as first27
winners not less than fifteen percent or more than eighteen percent from28
such total sum, plus the odd cents of the redistribution over the next29
lower multiple of ten. At the option of the licensee, the licensee may30
deduct up to and including twenty-five percent from the total sum wagered31
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by exotic wagers as defined in section 2-1208.03. The commission may1
authorize other levels of deduction on wagers conducted by means of2
interstate simulcasting. The licensee shall notify the commission in3
writing of the percentages the licensee intends to deduct during the live4
race meet conducted by the licensee and shall notify the commission at5
least one week in advance of any changes to such percentages the licensee6
intends to make. The licensee shall also deduct from the total sum7
wagered by exotic wagers, if any, the tax plus the odd cents of the8
redistribution over the next multiple of ten as provided in subsection9
(1) of section 2-1208.04. The balance remaining on hand shall be paid out10
to the holders of certificates on the winning horse in the proportion11
that the amount wagered by each certificate holder bears to the total12
amount wagered on all horses in such race to run first. The licensee may13
likewise receive such wagers on horses selected to run second, third, or14
both, or in such combinations as the commission may authorize, the15
method, procedure, and authority and right of the licensee, as well as16
the deduction allowed to the licensee, to be as specified with respect to17
wagers upon horses selected to run first. 18
(2) At all race meets held pursuant to this section, the licensee19
shall deduct from the total sum wagered one-third of the amount over20
fifteen percent deducted pursuant to subsection (1) of this section on21
wagers on horses selected to run first, second, or third and one percent22
of all exotic wagers to be used to promote agriculture and horse breeding23
in Nebraska and for the support and preservation of horseracing pursuant24
to section 2-1207.01. Money deducted for such purposes shall be given by25
the licensee of the track where the funds were generated to the official26
registrar for each breed for distribution as designated in section27
2-1207.01. 28
(3) No person under twenty-one years of age shall be permitted to29
make any parimutuel wager, and there shall be no wagering on horseracing30
except under the parimutuel method outlined in this section. Any person,31
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association, or corporation who knowingly aids or abets a person under1
twenty-one years of age in making a parimutuel wager shall be guilty of a2
Class I misdemeanor. 3
(4) Beginning on the implementation date designated by the Tax4
Commissioner pursuant to subsection (1) of section 9-1312, prior to the5
winnings payment of any parimutuel winnings as defined in section 9-1303,6
an authorized gaming operator or licensee licensed to conduct parimutuel7
wagering shall check the collection system to determine if the winner has8
a debt or an outstanding state tax liability as required by the Gambling9
Winnings Setoff for Outstanding Debt Act. If such authorized gaming10
operator or licensee determines that the winner is subject to the11
collection system, the operator shall deduct the amount of debt and12
outstanding state tax liability identified in the collection system from13
the winnings payment and shall remit the net winnings payment of14
parimutuel winnings, if any, to the winner and the amount deducted to the15
Department of Revenue to be credited against such debt or outstanding16
state tax liability as provided in section 9-1306.17
Sec. 3. Section 2-1207.01, Reissue Revised Statutes of Nebraska, is18
amended to read: 19
2-1207.01 (1) The amount deducted from wagers pursuant to subsection20
(2) of section 2-1207 may be used to promote agriculture and21
horsebreeding in Nebraska and shall be distributed as described in this22
section as purse supplements and breeder and stallion awards for23
Nebraska-bred horses, as defined and registered pursuant to section24
2-1213, at the racetrack where the funds were generated . The official25
registrar for each breed, as established in section 2-1213, shall26
distribute purse supplements and breeder and stallion awards and shall27
annually spend a minimum of eighty percent of all amounts deducted28
pursuant to subsection (2) of section 2-1207 on such purse supplements29
and breeder and stallion awards. , except that 30
(2)(a) If if a racetrack does not continue to conduct live race31
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meets, amounts deducted may be distributed as purse supplements and1
breeder and stallion awards at racetracks that conduct live race meets of2
the same breed of horse that has primarily run in live race meets at such3
track. 4
(b) Amounts and amounts deducted pursuant to a contract with the5
organization representing the majority of the licensed owners and6
trainers at the racetrack's most recent live thoroughbred race meet shall7
be used by that organization to promote live thoroughbred horseracing in8
the state or as purse supplements at racetracks that conduct live9
thoroughbred race meets in the state. 10
(c) Amounts deducted pursuant to a contract between the organization11
representing the majority of licensed owners and trainers at the12
racetrack's most recent live quarterhorse race meet shall be used by such13
organization to promote live quarterhorse race meets in the state.14
(3) Any costs incurred by the commission pursuant to this section15
and subsection (2) of section 2-1207 shall be separately accounted for16
and be deducted from such funds. 17
Sec. 4. Section 2-1210, Revised Statutes Supplement, 2025, is18
amended to read: 19
2-1210 (1) For purposes of sections 2-1201 to 2-1218, licensed20
racetrack enclosure means all real property licensed and utilized for the21
conduct of a race meeting, including the racetrack and any grandstand,22
concession stand, office, barn, barn area, employee housing facility,23
parking lot, and additional area designated by the commission in24
accordance with the Constitution of Nebraska and applicable Nebraska law.25
(2) The Nebraska State Fair Board, a county fair board, a county26
agricultural society for the improvement of agriculture organized under27
the County Agricultural Society Act, or a corporation or association of28
persons organized and carried on for civic purposes or which conducts a29
livestock exposition for the promotion of the livestock or horse-breeding30
industries of the state and which does not permit its members to derive31
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personal profit from its activities by way of dividends or otherwise may1
apply in a manner prescribed by the commission for a racetrack enclosure2
license to operate a licensed racetrack enclosure along with an3
application fee of ten thousand dollars. A racetrack enclosure license4
shall be valid for a period of up to three years. Such license may be5
renewed in a manner prescribed by the commission, and such application6
for renewal shall be accompanied by a fee of ten thousand dollars.7
(3) A racetrack enclosure license issued pursuant to this section8
for purposes of operating a licensed racetrack enclosure is separate and9
distinct from the license required to conduct horseracing meets issued10
pursuant to section 2-1204. 11
(4) A licensee holding a license to conduct horseracing meets at a12
designated place within the state pursuant to section 2-1204 prior to13
September 3, 2025, shall be deemed to hold a racetrack enclosure license14
for such designated place within the state for purposes of this section15
and the Nebraska Racetrack Gaming Act until the commission acts upon the16
licensee's application for a racetrack enclosure license under this17
section. 18
Sec. 5. Section 2-1213, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
2-1213 (1)(a) No license shall be granted for racing on more than21
one racetrack in any one county, except that the commission may, in its22
discretion, grant a license to any county agricultural society to conduct23
racing during its county fair notwithstanding a license may have been24
issued for racing on another track in such county.25
(b) Since the purpose of sections 2-1201 to 2-1218 is to encourage26
agriculture and horse breeding in Nebraska, every licensee shall hold at27
least one race on each racing day limited to Nebraska-bred horses,28
including thoroughbreds or quarterhorses. Three percent of the first29
money of every purse won by a Nebraska-bred horse shall be paid to the30
breeder of such horse. 31
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(2) For purposes of this section, Nebraska-bred horse shall mean a1
horse registered with the Nebraska Thoroughbred or Quarter Horse Registry2
and meeting the following requirements: (a) It shall have been foaled in3
Nebraska; (b) its dam shall have been registered, prior to foaling, with4
the Nebraska Thoroughbred or Quarter Horse Registry; and (c) its dam5
shall have been continuously in Nebraska for ninety days immediately6
prior to foaling, except that such ninety-day period may be reduced to7
thirty days in the case of a mare in foal which is purchased at a8
nationally recognized thoroughbred or quarterhorse blood stock sale, the9
name and pedigree of the mare being listed in the sale catalog, and which10
is brought into this state and remains in this state for thirty days11
immediately prior to foaling. 12
(3) The requirement that a dam shall be continuously in Nebraska for13
either ninety days or thirty days, as specified in subdivision (2)(c) of14
this section, shall not apply to a dam which is taken outside of Nebraska15
to be placed for sale at a nationally recognized thoroughbred or16
quarterhorse blood stock sale, the name and pedigree of the mare being17
listed in the sale catalog, or for the treatment of an extreme sickness18
or injury, if written notice of such proposed sale or treatment is19
provided to the secretary of the commission within three days of the date20
such horse is taken out of the state. 21
(4) The commission shall may designate official registrars for the22
purpose of registration and to certify the eligibility of Nebraska-bred23
horses. An official registrar shall perform such duties in accordance24
with policies and procedures adopted and promulgated by the commission in25
the current rules and regulations of the commission. The commission may26
authorize the official registrar to collect specific fees as would27
reasonably compensate the registrar for expenses incurred in connection28
with registration of Nebraska-bred horses. The amount of such fee or fees29
shall be established by the commission and shall not be changed without30
commission approval. Fees shall not exceed two one hundred dollars per31
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horse. 1
(5) A horse of any breed that meets the requirements of subsection2
(2) of this section to be eligible for registration with the Nebraska3
Thoroughbred or Quarter Horse Registry shall be registered with the4
appropriate official registrar designated by the commission within ninety5
days of being born. An owner or breeder that fails to register a horse6
that meets the requirements of subsection (2) of this section to qualify7
as a Nebraska-bred horse within such timeframe shall be subject to an8
administrative fee of up to one thousand dollars payable to the official9
registrar for the applicable breed. Any such fee shall be used to cover10
the costs of administering the official registrar's statutory duties.11
(6) Any decision or action taken by the official registrar shall be12
subject to review by the commission or may be taken up by the commission13
on its own initiative. 14
Sec. 6. Section 2-1216, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
2-1216 The parimutuel system of wagering on the results of17
horseraces, when conducted pursuant to section 2-1207 within the18
racetrack enclosure at licensed horserace meetings, shall not under any19
circumstances be held or construed to be unlawful, any other statutes of20
the State of Nebraska to the contrary notwithstanding. The money inuring21
to the commission under sections 2-1201 to 2-1218 relating to horseracing22
from permit fees or from other sources shall never be considered as23
license money. It is the intention of the Legislature that the funds24
arising under such sections be construed as general revenue to be25
appropriated and allocated exclusively for the specific purposes set26
forth in such sections. 27
Sec. 7. Section 2-1226, Reissue Revised Statutes of Nebraska, is28
amended to read: 29
2-1226 Any racetrack issued a license under sections 2-1201 to30
2-1223 which operates at least one live race meet during each calendar31
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year except as provided in section 2-1228 may apply to the commission for1
a simulcast facility license. An application for such license shall be in2
such form as may be prescribed by the commission and shall contain such3
information, material, or evidence as the commission may require. Any4
racetrack issued a simulcast facility license may display the simulcast5
of a horserace on which parimutuel wagering shall be allowed.6
Sec. 8. Section 2-1228, Reissue Revised Statutes of Nebraska, is7
amended to read: 8
2-1228 Any racetrack issued a license under sections 2-1201 to9
2-1223 (1) conducting primarily quarterhorse races in the year10
immediately preceding the year for which application is made , regardless11
of the total number of days of live racing conducted in such year, or (2)12
conducting primarily thoroughbred horseraces in the year immediately13
preceding the year for which application is made which conducted live14
racing on at least seventy percent of the days for which it was15
authorized to conduct live racing in 1988 unless the commission16
determines that such racetrack was unable to conduct live racing on the17
required number of days due to factors beyond its control, including, but18
not limited to, fire, earthquake, tornado, or other natural disaster, may19
apply to the commission for an interstate simulcast facility license. An20
application for such license shall be in a form prescribed by the21
commission and shall contain such information, material, or evidence as22
the commission may require. Any racetrack issued an interstate simulcast23
facility license may conduct the interstate simulcast of any horserace24
permitted under its license, and parimutuel wagering shall be allowed on25
such horserace. The commission shall not authorize interstate26
simulcasting for any racetrack pursuant to sections 2-1201 to 2-122327
unless all of the thoroughbred racetracks together applied for and28
received authority to conduct at least one hundred eighty live racing29
days in the calendar year in which the application is made. If any30
racetrack conducts live racing for less than seventy percent of the days31
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assigned such racetrack in 1988, (a) such racetrack shall be precluded1
from conducting interstate simulcasts and (b) the number of live racing2
days conducted by such racetrack shall be subtracted from an amount equal3
to seventy percent of all the days assigned such racetrack in 1988 and4
the amount remaining shall be deducted from the one-hundred-eighty-day5
total required by this section. If any racetrack ceases to conduct live6
racing, seventy percent of the days assigned such racetrack in 1988 shall7
be deducted from the one-hundred-eighty-day total required by this8
section. 9
Sec. 9. Section 2-1229, Reissue Revised Statutes of Nebraska, is10
amended to read: 11
2-1229 (1) The commission may authorize and approve an application12
for an interstate simulcast facility license by any a receiving track13
within the state to receive the interstate simulcast of horseraces for14
parimutuel wagering purposes from any track located outside of the state.15
In determining whether such application should be approved, the16
commission shall consider whether such interstate simulcast would have a17
significant effect upon either live racing or the simulcasting of live18
racing of the same type and at the same time conducted in this state and19
whether it would expand the access to or availability of simulcasting to20
areas of the state or markets which are not at the time of the21
application fully served. 22
(2)(a) Prior to approving any such application from a track running23
primarily thoroughbred horseraces, the commission shall confer with and24
receive any recommendations of the organization which represents the25
majority of the thoroughbred breeders in Nebraska as to what effect an26
interstate simulcast would have upon thoroughbred horse breeding and27
horseracing in this state. Prior to approving any such application from a28
track running primarily quarterhorse horseraces, the commission shall29
confer with and receive recommendation of the organization which30
represents the majority of quarterhorse breeders in Nebraska as to what31
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effect an interstate simulcast would have upon quarterhorse breeding and1
horseracing in this state. 2
(b) No application submitted under section 2-1228 shall be approved3
by the commission without: 4
(i) (a) The prior written approval of any other racetrack issued a5
license under sections 2-1201 to 2-1223 and conducting live racing of the6
same type on the same day at the same time as the proposed interstate7
simulcast race or races and of the organization which represented a8
majority of the licensed owners and trainers at the racetrack's9
immediately preceding live thoroughbred or quarterhorse race meeting;10
(ii) (b) The prior written approval of any other racetrack issued a11
license under sections 2-1224 to 2-1227 which is simulcasting the racing12
program of any licensee conducting live racing in this state of the same13
type on the same day at the same time as the proposed interstate14
simulcast race or races and of the organization which represented a15
majority of the licensed owners and trainers at the racetrack's16
immediately preceding live thoroughbred race meeting; and17
(iii) (c) A written agreement between the receiving track and the18
sending track located outside of the state in any other state, territory,19
or possession of the United States, the District of Columbia, or the20
Commonwealth of Puerto Rico setting forth the division of all proceeds21
between the sending and receiving tracks and all other conditions under22
which such interstate simulcast will be conducted. Such written agreement23
shall have the consent of the group representing the majority of24
horsepersons racing at the sending track and of the organization which25
represented a majority of the licensed owners and trainers at the26
receiving track's immediately preceding live thoroughbred race meeting.27
(3) (2) Every licensee authorized to accept wagers on interstate28
simulcast events pursuant to this section shall be deemed to be29
conducting a licensed horserace meeting and shall also be subject to all30
appropriate provisions of sections 2-1201 to 2-1223 relating to the31
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conduct of horserace meetings. 1
Sec. 10. Section 9-1,101, Revised Statutes Supplement, 2025, is2
amended to read: 3
9-1,101 (1) The Nebraska Bingo Act, the Nebraska County and City4
Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle5
Card Lottery Act, the Nebraska Small Lottery and Raffle Act, and section6
9-701 shall be administered and enforced by the Charitable Gaming7
Division of the Department of Revenue, which division is hereby created.8
The Department of Revenue shall make annual reports to the Governor,9
Legislature, Auditor of Public Accounts, and Attorney General on all tax10
revenue received, expenses incurred, and other activities relating to the11
administration and enforcement of such acts. The report submitted to the12
Legislature shall be submitted electronically. 13
(2) The Charitable Gaming Operations Fund is hereby created. Any14
money in the fund available for investment shall be invested by the state15
investment officer pursuant to the Nebraska Capital Expansion Act and the16
Nebraska State Funds Investment Act. 17
(3)(a) Forty percent of the taxes collected pursuant to sections18
9-239, 9-344, 9-429, and 9-648 shall be available to the Charitable19
Gaming Division for administering and enforcing the acts listed in20
subsection (1) of this section and to the State Racing and Gaming21
Commission for providing administrative support for the Nebraska22
Commission on Problem Gambling. The remaining sixty percent shall be23
transferred to the General Fund. Any portion of the forty percent not24
used by the division in the administration and enforcement of such acts25
and section shall be distributed as provided in this subsection.26
(b) Beginning July 1, 2019, through June 30, 2026, on or before the27
last day of the last month of each calendar quarter, the State Treasurer28
shall transfer one hundred thousand dollars from the Charitable Gaming29
Operations Fund to the Compulsive Gamblers Assistance Fund.30
(c) Any money remaining in the Charitable Gaming Operations Fund31
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after the transfer pursuant to subdivision (b) of this subsection not1
used by the Charitable Gaming Division in its administration and2
enforcement duties pursuant to this section may be transferred to the3
General Fund and the Compulsive Gamblers Assistance Fund at the direction4
of the Legislature. 5
(4) The Tax Commissioner shall employ investigators who shall be6
vested with the authority and power of a law enforcement officer to carry7
out the laws of this state administered by the Tax Commissioner or the8
Department of Revenue and to enforce sections 28-1101 to 28-1117 relating9
to possession of a gambling device. For purposes of enforcing sections10
28-1101 to 28-1117, the authority of the investigators shall be limited11
to investigating possession of a gambling device, notifying local law12
enforcement authorities, and reporting suspected violations to the county13
attorney for prosecution. 14
(5) The Charitable Gaming Division may charge a fee for publications15
and listings it produces. The fee shall not exceed the cost of16
publication and distribution of such items. The division may also charge17
a fee for making a copy of any record in its possession equal to the18
actual cost per page. The division shall remit the fees to the State19
Treasurer for credit to the Charitable Gaming Operations Fund.20
(6) The taxes collected and available to the Charitable Gaming21
Division pursuant to section 77-3012 shall be used by the division for22
enforcement of the Mechanical Amusement Device Tax Act and maintenance of23
the central server established pursuant to section 77-3013.24
(7) For administrative purposes only, the Nebraska Commission on25
Problem Gambling shall be located within the Charitable Gaming Division.26
The division shall provide office space, furniture, equipment, and27
stationery and other necessary supplies for the commission. Commission28
staff shall be appointed, supervised, and terminated by the director of29
the Gamblers Assistance Program pursuant to section 9-1004.30
Sec. 11. Section 9-831, Reissue Revised Statutes of Nebraska, is31
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amended to read: 1
9-831 The division shall spend not less than five percent of the2
advertising budget for the state lottery on problem gambling prevention,3
education, and awareness messages. The division shall collaborate with4
the Nebraska Commission on Problem Gambling to coordinate messages5
developed under this section with the prevention, education, and6
awareness messages in use by or developed in conjunction with the7
Gamblers Assistance Program established pursuant to section 9-1005. For8
purposes of this section, the advertising budget for the state lottery9
includes amounts budgeted and spent for advertising, promotions,10
incentives, public relations, marketing, or contracts for the purchase or11
lease of goods or services that include advertising, promotions,12
incentives, public relations, or marketing, but does not include in-kind13
contributions by media outlets. 14
Sec. 12. Section 9-1001, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
9-1001 The Legislature finds that the main sources of funding for17
assistance to problem gamblers are the Charitable Gaming Operations Fund18
as provided in section 9-1,101, annual gaming tax proceeds as provided in19
section 9-1204, and the State Lottery Operation Trust Fund as provided in20
section 9-812. It is the intent of the Legislature that such funding be21
used primarily for counseling and treatment services for problem gamblers22
and their families who are residents of Nebraska. 23
Sec. 13. Section 9-1002, Reissue Revised Statutes of Nebraska, is24
amended to read: 25
9-1002 For purposes of sections 9-1001 to 9-1006 9-1007:26
(1) Commission means the Nebraska Commission on Problem Gambling;27
(2) Division means the Charitable Gaming Division of the Department28
of Revenue; 29
(2) (3) Problem gambling means maladaptive gambling behavior that30
disrupts personal, family, or vocational pursuits; and31
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(3) (4) Program means the Gamblers Assistance Program.1
Sec. 14. Section 9-1003, Reissue Revised Statutes of Nebraska, is2
amended to read: 3
9-1003 (1) The Nebraska Commission on Problem Gambling is created.4
For administrative purposes only, the Nebraska Commission on Problem5
Gambling commission shall be within the State Racing and Gaming6
Commission division. The commission shall have nine members appointed by7
the Governor as provided in this section, subject to confirmation by a8
majority of the members of the Legislature. The members of the Nebraska9
Commission on Problem Gambling commission shall have no pecuniary10
interest, either directly or indirectly, in a contract with the program11
providing services to problem gamblers and shall not be employed by the12
commission or the State Racing and Gaming Commission Department of13
Revenue. 14
(2) By July 1, 2013, the Governor shall appoint members of the15
Nebraska Commission on Problem Gambling commission as follows:16
(a) One member with medical care or mental health expertise;17
(b) One member with expertise in banking and finance;18
(c) One member with legal expertise; 19
(d) One member with expertise in the field of education;20
(e) Two members who are consumers of problem gambling services;21
(f) One member with data analysis expertise; and22
(g) Two members who are residents of the state and are23
representative of the public at large. 24
(3) The terms of the members shall be for three years, except that25
the Governor shall designate three of the initial appointees to serve26
initial terms beginning on July 1, 2013, and ending on March 1, 2014,27
three of the initial appointees to serve initial terms beginning on July28
1, 2013, and ending on March 1, 2015, and three of the initial appointees29
to serve initial terms beginning on July 1, 2013, and ending on March 1,30
2016. The Governor shall appoint members to fill vacancies in the same31
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manner as the original appointments, and such appointees shall serve for1
the remainder of the unexpired term. 2
(4) Beginning July 1, 2013, the commission shall adopt bylaws3
governing its operation and the commission shall meet at least four times4
each calendar year and may meet more often on the call of the5
chairperson. Each member shall attend at least two meetings each calendar6
year and shall be subject to removal for failure to attend at least two7
meetings unless excused by a majority of the members of the commission.8
Meetings of the commission are subject to the Open Meetings Act.9
Sec. 15. Section 9-1004, Reissue Revised Statutes of Nebraska, is10
amended to read: 11
9-1004 (1) The commission shall appoint one of its members as12
chairperson and such other officers as it deems appropriate. Members13
shall be reimbursed for expenses in carrying out their duties as members14
of the commission as provided in sections 81-1174 to 81-1177.15
(2) The commission shall develop guidelines and standards for the16
operation of the program and shall direct the distribution and17
disbursement of money in the Compulsive Gamblers Assistance Fund.18
(3) The commission shall appoint a director of the program, provide19
for office space and equipment, and support and facilitate the work of20
the program. The director may hire, terminate, and supervise commission21
and program staff, shall be responsible for the duties of the office and22
the administration of the program, and shall electronically provide an23
annual report to the General Affairs Committee of the Legislature which24
includes issues and policy concerns that relate to problem gambling in25
Nebraska. All documents, files, equipment, effects, and records belonging26
to the State Committee on Problem Gambling on June 30, 2013, shall become27
the property of the commission on July 1, 2013. 28
(4) The commission shall (a) provide for a process for the29
evaluation and approval of provider applications and contracts for30
treatment and other services funded from the Compulsive Gamblers31
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Assistance Fund and (b) develop standards and guidelines for training and1
certification of problem gambling counselors. 2
(5) The commission shall provide for (a) the review and use of3
evaluation data, (b) the use and expenditure of funds for education4
regarding problem gambling and prevention of problem gambling, and (c)5
the creation and implementation of outreach and educational programs6
regarding problem gambling for Nebraska residents. 7
(6) The commission may adopt and promulgate rules and regulations8
and engage in other activities it finds necessary to carry out its duties9
under sections 9-1001 to 9-1006 9-1007. 10
(7) The commission shall submit a report within sixty days after the11
end of each fiscal year to the Governor and the Clerk of the Legislature12
that provides details of the administration of the program and13
distribution of funds from the Compulsive Gamblers Assistance Fund. The14
report submitted to the Legislature shall be submitted electronically.15
Sec. 16. Section 9-1006, Reissue Revised Statutes of Nebraska, is16
amended to read: 17
9-1006 The Compulsive Gamblers Assistance Fund is created. The fund18
shall include revenue transferred from the State Lottery Operation Trust19
Fund under section 9-812 and the Charitable Gaming Operations Fund under20
section 9-1,101 and any other revenue received by the division or21
commission for credit to the fund from any other public or private22
source, including, but not limited to, distributions of annual gaming tax23
proceeds as provided in section 9-1204, appropriations, grants,24
donations, gifts, devises, bequests, fees, or reimbursements. The25
commission shall administer the fund for the operation of the Gamblers26
Assistance Program. The Director of Administrative Services shall draw27
warrants upon the Compulsive Gamblers Assistance Fund upon the28
presentation of proper vouchers by the commission. Money from the29
Compulsive Gamblers Assistance Fund shall be used exclusively for the30
purpose of providing assistance to agencies, groups, organizations, and31
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individuals that provide education, assistance, and counseling to1
individuals and families experiencing difficulty as a result of problem2
gambling, to promote the awareness of problem gamblers assistance3
programs, and to pay the costs and expenses of the Gamblers Assistance4
Program, including travel. Any money in the fund available for investment5
shall be invested by the state investment officer pursuant to the6
Nebraska Capital Expansion Act and the Nebraska State Funds Investment7
Act. 8
Sec. 17. Section 9-1104, Revised Statutes Supplement, 2025, is9
amended to read: 10
9-1104 (1) The operation of games of chance at a licensed racetrack11
enclosure may be conducted by an authorized gaming operator who holds an12
authorized gaming operator license. 13
(2) No more than one authorized gaming operator license shall be14
granted for each licensed racetrack enclosure within the state. It shall15
not be a requirement that the person or entity applying for or to be16
granted such authorized gaming operator license hold a racing license or17
be the same person or entity who operates the licensed racetrack18
enclosure at which such authorized gaming operator license shall be19
granted. 20
(3) Gaming devices, limited gaming devices, and all other games of21
chance may be operated by authorized gaming operators at a licensed22
racetrack enclosure. 23
(4)(a) Except as provided in subdivision (b) of this subsection, no24
(4) No person younger than twenty-one years of age shall play or25
participate in any way in any game of chance or use any gaming device or26
limited gaming device at a licensed racetrack enclosure.27
(b) A person nineteen years of age or older shall be allowed to play28
or participate in a keno lottery conducted in accordance with the29
Nebraska County and City Lottery Act at a licensed racetrack enclosure as30
long as such keno lottery is played in an area separate from the casino31
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gaming floor where other games of chance are played.1
(5)(a) Except as provided in subdivision (b) of this subsection, no2
(5) No authorized gaming operator shall permit an individual younger than3
twenty-one years of age to play or participate in any game of chance or4
use any gaming device or limited gaming device conducted or operated5
pursuant to the Nebraska Racetrack Gaming Act. 6
(b) An authorized gaming operator may permit a person nineteen years7
of age or older to play or participate in a keno lottery conducted in8
accordance with the Nebraska County and City Lottery Act at a licensed9
racetrack enclosure as long as such keno lottery is played in an area10
separate from the casino gaming floor where other games of chance are11
played. 12
(6) Except as provided in any waiver or modification approved by the13
commission pursuant to section 2-1205, if If the licensed racetrack14
enclosure at which such authorized gaming operator conducts games of15
chance does not hold the minimum number of live racing meets required16
under section 2-1205, the authorized gaming operator shall be required to17
cease operating games of chance at such licensed racetrack enclosure18
until such time as the commission determines the deficiency has been19
corrected. 20
(7) Beginning on the implementation date designated by the Tax21
Commissioner pursuant to subsection (1) of section 9-1312, prior to the22
winnings payment of any casino winnings as defined in section 9-1303, an23
authorized gaming operator shall check the collection system to determine24
if the winner has a debt or an outstanding state liability as required by25
the Gambling Winnings Setoff for Outstanding Debt Act. If such authorized26
gaming operator determines that the winner is subject to the collection27
system, the operator shall deduct the amount of debt and outstanding28
state liability identified in the collection system from the winnings29
payment and shall remit the net winnings payment of casino winnings, if30
any, to the winner and the amount deducted to the Department of Revenue31
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to be credited against such debt or outstanding state liability as1
provided in section 9-1306. 2
Sec. 18. Section 9-1115, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
9-1115 (1) A person who knowingly permits an individual whom the5
person knows is younger than twenty-one years of age to participate in a6
game of chance is guilty of a Class I misdemeanor. 7
(2) A person who participates in a game of chance when such person8
is younger than twenty-one years of age at the time of participation is9
guilty of a Class I misdemeanor. 10
(3) This section does not apply to (a) a person who permits an11
individual who is nineteen years of age or older to participate in a keno12
lottery conducted in accordance with the Nebraska County and City Lottery13
Act at a licensed racetrack enclosure as long as such keno lottery is14
played in an area separate from the casino gaming floor where other games15
of chance are played or (b) a person nineteen years of age or older who16
participates in a keno lottery conducted in accordance with the Nebraska17
County and City Lottery Act at a licensed racetrack enclosure as long as18
such keno lottery is played in an area separate from the casino gaming19
floor where other games of chance are played. 20
Sec. 19. Original sections 2-1207.01, 2-1213, 2-1216, 2-1226,21
2-1228, 2-1229, 9-831, 9-1001, 9-1002, 9-1003, 9-1004, 9-1006, and22
9-1115, Reissue Revised Statutes of Nebraska, section 2-1207, Revised23
Statutes Cumulative Supplement, 2024, and sections 2-1205, 2-1210,24
9-1,101, and 9-1104, Revised Statutes Supplement, 2025, are repealed.25
Sec. 20. The following section is outright repealed: Section26
9-1107, Revised Statutes Supplement, 2025. 27
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