The bill provides a comprehensive overview of the financial performance of slot machines at the Plainridge Park Casino and Encore Boston Harbor from June 2015 to February 2023. It introduces new legal language that establishes specific hold and payout percentages for these casinos, set at 9% and 49%, respectively. The data presented includes total coin in, gross gaming revenue (GGR), hold percentage, payout percentage, and taxes collected, highlighting the economic significance of these establishments to the state, with total revenue reported at approximately $19.8 billion. The bill also addresses the impact of the COVID-19 pandemic on casino operations, showing fluctuations in revenue as the casinos reopened.

Additionally, the bill outlines new legal language regarding the reporting and taxation of gaming revenues, including detailed monthly financial performance data for various gaming establishments and sports wagering operators from January 2023 through May 2025. It specifies tax rates, including a 15% carryover rate for certain ticket write-offs and a 20% rate for sports wagering taxable amounts. The bill emphasizes the importance of accurate reporting of monthly accrual losses and aims to enhance transparency and accountability in the gaming and sports wagering industries, ensuring compliance with new regulations and effective oversight of tax revenues.