The bill provides a comprehensive overview of tax revenue generated from gaming operations at Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino from June 2015 to March 2025. It details financial metrics such as coin-in amounts, gross gaming revenue (GGR), slot hold percentages, payout percentages, and total taxes collected, with cumulative totals of approximately $25.25 billion from Encore Boston Harbor and $14.74 billion from MGM Springfield. The bill also introduces new legal language regarding the allocation of collected taxes, specifying percentages for state taxes, race horse development fund taxes, and the regional housing development fund, aimed at enhancing transparency and accountability in the management of gaming revenues.

Additionally, the bill addresses the reporting and taxation of sports wagering revenue, detailing monthly financial performance from January 2023 through April 2025 for various gaming establishments. It includes metrics such as retail tax, monthly handle, and federal excise tax, with specified carry-over rates of 15% for certain operators and 20% for others. The bill highlights the financial performance of several sports betting entities, projecting total revenue from sports wagering across all operators to exceed $1 billion. The new provisions and detailed financial data included in the bill are designed to improve transparency and accountability in the sports wagering industry, ensuring accurate reporting and collection of tax revenues.