The bill introduces new legal language focused on the collection and reporting of tax revenue from gaming establishments, specifically targeting Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino. It mandates detailed monthly reports that include coin-in amounts, gross gaming revenue (GGR), slot hold percentages, payout percentages, and total state taxes collected from these casinos, covering the period from June 2019 to January 2025. The bill aims to enhance transparency and accountability in the financial performance of these gaming operations, ensuring that the economic impact of gaming is clearly understood and effectively regulated.

Additionally, the bill addresses the reporting and taxation of sports wagering revenue, detailing financial performance metrics for operators such as DraftKings, FanDuel, and Caesars from March 2023 to January 2025. It establishes specific tax rates for different operators, outlines monthly financial data including retail tax, monthly handle, and taxable amounts, and projects a total sports wagering tax revenue of over $633 million. The comprehensive financial projections and adjustments for the fiscal years from September 2023 to January 2025 further emphasize the importance of accurate reporting and fiscal management, with a cumulative total revenue of approximately $106.4 million against expenditures of about $105.3 million, resulting in a net gain of nearly $6.8 million.