HB3159 amends the Illinois Sports Wagering Act to create a new 2% assessment on adjusted gross receipts from sports wagers, beginning July 1, 2026. The bill directs that the revenue collected from this new charge be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments. In practical terms, it adds a dedicated revenue stream from sports betting activity to support local emergency response services.
The bill also fits into the existing sports wagering tax structure by layering this additional 2% charge on top of current state taxes and privilege taxes already imposed on master sports wagering licensees. The underlying statute already governs how sports wagering receipts are taxed, deposited into the Sports Wagering Fund, and distributed to other state funds; HB3159 would modify that framework to earmark a portion of wagering receipts for local public safety and emergency medical uses. The bill does not appear to change licensing eligibility or the basic operation of sports wagering, but it would increase the overall tax burden on operators and redirect some gaming-related revenue to local governments.
Impact
HB3159 would amend 230 ILCS 45/25-90 in the Sports Wagering Act by adding a new 2% levy on adjusted gross receipts from sports wagers starting July 1, 2026. The new revenue would be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments, creating a statutory funding source for those entities. Because the bill is framed as an amendment to the tax section of the Act, it would directly affect sports wagering licensees and the distribution of gaming tax revenue within the Sports Wagering Fund structure.
Sentiment
No committee transcripts or recorded votes were provided, so there is no documented debate or voting pattern to gauge legislative sentiment. Based on the bill’s structure and sponsor intent, the measure appears to be framed as a public-safety funding proposal rather than a gaming expansion bill. The available materials do not show formal support or opposition, but the bill’s purpose suggests it is intended to appeal to local emergency service stakeholders and revenue-focused policymakers.
Contention
The main likely point of contention is the added tax burden on sports wagering operators, who would face another 2% assessment on top of existing state taxes and privilege taxes. Supporters are likely to emphasize the benefit of directing gaming revenue to fire and EMS services, while opponents may argue that the bill further increases the cost of doing business in Illinois’s sports betting market or diverts revenue from other state priorities. Another possible issue is the bill’s earmarking of funds for local entities, which can raise broader questions about how gaming revenue should be allocated within the state budget.