Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering

Brief

What this bill does

If it passes, what actually changes?

This is a gambling bill. It lets Nebraska's racetrack casinos take sports bets online, and rewrites how the tax on those bets is split.

• Adds section 9-1103 definitions for "online sports wagering platform" and "platform provider."
• Amends section 9-1110 so an individual located in Nebraska may place a wager online.
• Each authorized gaming operator may run its own platform or contract with up to one provider.
• No platform may take a bet until the commission approves its controls, under section 9-1110(1)(b)(ii).
• New section 9-1204(2) splits sports wagering tax: 45% Education Future Fund, 27.5% Property Tax Credit Cash Fund.
• The rest: 20% General Fund, 5% Racetrack Gaming Fund, 2.5% Compulsive Gamblers Assistance Fund.

What it says it is for

Does it do what it claims?

Yes. The operative sections do what the title says. But the title is quieter than the bill on two points.

• The title's "define terms" matches the two new definitions added to section 9-1103.
• The title's online authorization matches new subdivision (1)(b) of section 9-1110.
• The title's tax change matches the new sports wagering split in section 9-1204(2).
• Unflagged: section 9-1204(2) gives counties and cities no share of sports wagering tax.
• Unflagged: each operator is capped at one platform provider, limiting how many apps compete.

Where Scripture bears on it

What does the Bible say about this?

The question here is not really whether Nebraskans may bet, but how money gathered from a shared enterprise should be divided and by what fixed rule — the bill sets exact percentages for five funds. Scripture speaks to apportionment in that structural sense: proceeds split between parties, and set fractions ordained in advance rather than left to discretion.

• "then they shall sell the live ox, and divide the money of it" — Exodus 21:35
• "Concerning the ordinance of oil, the bath of oil, ye shall offer the tenth part of a bath out of the cor" — Ezekiel 45:14

The connection is thematic, not direct: these passages govern restitution among neighbors and offerings in Israel, and they settle nothing about sports wagering itself, online platforms, licensing a platform provider, or whether a state should raise revenue from gambling at all.

The case each way

What is the strongest argument for, and against?

The disagreement is whether legalizing phone betting funds public priorities or spreads gambling harm.

• For: Nebraskans already bet on offshore apps; this taxes that activity instead of ignoring it.
• For: 45% of the tax goes to the Education Future Fund, 27.5% to property tax credits.
• For: operators must submit deposit limits, wager limits, and a complaint route for commission approval.
• Against: a trip to a racetrack is a real barrier; a phone in a pocket is not.
• Against: only 2.5% goes to the Compulsive Gamblers Assistance Fund while access widens statewide.
• Against: counties and cities hosting racetracks get nothing from the sports wagering tax.

What is unsettled

What should I be careful about?

This brief reads only the bill's own words, and several things those words do not answer.

• No tax rate appears here; section 9-1203 sets it and is not amended.
• The bill contains no dollar figures, no revenue estimate, and no fiscal note.
• No operative or effective date appears, so when online betting could start is unstated.
• No online age minimum is stated; the 21-and-over rule covers the physical wagering area.
• The commission decides excluded sports, required controls, and how prohibited participants are blocked.
• How the 5% Racetrack Gaming Fund share may be spent is not stated.

Text (1)

• Introduced (application/pdf)

Each link opens the Legislature's own document. The text itself is not in our database yet (fetched lazily); when it lands these pages will carry it verbatim.

All Actions (5)

Votes (0)

There have been no roll call votes on this bill.

Sponsors (1)

• Sen. Ashlei Spivey [District 13] — primary sponsor

Amendments (0)

There are no amendments to this bill.

Fiscal Notes & Statements (2)

• Fiscal Note — Fiscal Note
• Statement of Intent — Statement of Intent

The Legislature's own companion documents; each link opens the official copy.

Committees (1)

Related Bills (0)

No related bill information was received for LB438.