Iowa 2025-2026 Regular Session

Iowa House Bill HF2089

Introduced
1/15/26  

Caption

A bill for an act relating to the distribution of gambling games and sports wagering receipts in this state for nonprofit purposes, and including applicability provisions.

Summary

House File 2089 would change how certain required nonprofit distributions from gambling games and sports wagering are allocated in Iowa. Under current law, most licensees must distribute at least 3 percent of adjusted gross gambling receipts and 0.75 percent of sports wagering net receipts to organizations serving educational, civic, public, charitable, patriotic, or religious purposes. This bill keeps those overall distribution requirements but directs that at least 75 percent of the required distributions be made on a pro rata basis to Iowa counties based on where the licensee’s players or participants reside and generate receipts. To implement that county-based allocation, the bill requires licensees to collect and maintain records identifying the county of residence of each contributing player or participant and the amount attributable to each county. Receipts from nonresidents or from persons whose county cannot be verified would be spread proportionally across Iowa counties using the same formula. The bill also requires annual reporting to the Iowa Racing and Gaming Commission, which must publicly post the reports, and it authorizes penalties, redistribution orders, and possible license suspension for noncompliance. The bill applies beginning with fiscal years starting on or after its effective date.

Impact

The bill would amend Iowa Code section 99F.6 governing gambling games and sports wagering receipts, adding a county-based distribution mandate for a large share of required nonprofit contributions. It would also impose new recordkeeping and reporting obligations on licensees, expand the commission’s oversight role, and create enforcement tools including civil penalties and potential suspension for repeated or willful violations. The practical effect would be to shift nonprofit funding from a more general statewide distribution model toward a formula tied to county-level player participation.

Sentiment

There is no recorded committee debate or vote history in the provided materials, so the bill’s sentiment cannot be measured from formal discussion. Based on the text alone, the proposal appears policy-driven and administrative rather than overtly controversial, but it would likely appeal to supporters of localizing gambling-related charitable dollars and transparency. The absence of transcripts, votes, or amendments suggests the bill had not yet advanced far in the process at the time of the provided status.

Contention

The main points of contention would likely center on the new data-collection burden placed on gambling and sports wagering licensees, since they would need to track and verify county of residence for players and participants. Another possible issue is the fairness and feasibility of allocating nonresident or unverified receipts proportionally among counties, as well as whether county-based distribution is preferable to broader statewide charitable funding. Licensees and regulators may also differ over the compliance costs, privacy implications, and the risk of penalties or suspension for reporting failures.

Companion Bills

No companion bills found.

Previously Filed As

IA SF2101

A bill for an act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.

IA HSB223

A bill for an act providing for advance deposit wagering on gambling games, including a tax on net receipts, and providing penalties.

IA HF1041

A bill for an act relating to sports wagering receipts, making appropriations, and including effective date provisions.(Formerly HSB 330.)

IA HSB330

A bill for an act relating to sports wagering receipts, making appropriations, and including effective date provisions.(See HF 1041.)

IA SF2295

A bill for an act relating to licenses to conduct pari-mutuel wagering on dog races, and including effective date provisions.(Formerly SSB 3002.)

IA HF794

A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.(Formerly HSB 91.)

IA HF144

A bill for an act concerning the licensing and regulation of gambling games, including a moratorium on the issuance of new licenses, and including effective date and retroactive applicability provisions. (Formerly HSB 80.)

IA SSB1240

A bill for an act making appropriations from the sports wagering receipts fund, and including effective date provisions.(See SF 660.)

IA HSB91

A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.(See HF 794.)

IA SSB1152

A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.(See SF 605.)

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