The bill provides a comprehensive overview of tax revenue generated from gaming operations at Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino, detailing Gross Gaming Revenue (GGR) from June 2019 to January 2025. It introduces new legal language to clarify the reporting of GGR taxes and includes specific monthly financial data, such as coin-in amounts, slot hold percentages, and total taxes collected by the state. Additionally, the bill outlines the allocation of collected taxes to various funds, including the race horse development fund and the regional housing development fund, while emphasizing a structured approach to tax revenue management.

Furthermore, the bill addresses the reporting and taxation of sports wagering revenue, detailing monthly financial performance for operators like Bally's, BetMGM, and Caesars from March 2023 to May 2024. It establishes specific tax rates for different categories and provides a comprehensive summary of total sports wagering tax revenue, amounting to over $6.5 billion in handle and approximately $633 million in taxable revenue. The bill also includes financial projections and adjustments for the fiscal years from September 2023 to January 2025, highlighting a total projected revenue of $106,355,599.40 against expenses of $105,304,835.80, resulting in a net gain of $6,766,697.26, thereby enhancing transparency and accountability in the gaming and sports wagering sectors.