The bill provides a detailed account of the revenue generated from slot machines at the Plainridge Park Casino and Encore Boston Harbor, covering the period from June 2015 to February 2023. It introduces new legal language that establishes specific percentages for slot hold and payout, set at 9% and 49%, respectively. The financial data presented includes total coin in, gross gaming revenue (GGR), hold percentage, payout percentage, and taxes collected, highlighting the economic contributions of these casinos to the state, including a total revenue of approximately $19.8 billion and $1.5 billion in taxes collected. The bill also addresses the financial impact of the COVID-19 pandemic, noting months of zero revenue due to closures and a gradual recovery as operations resumed.

Furthermore, the bill updates financial reporting requirements for gaming revenue, focusing on monthly tax revenue from various establishments, including MGM Springfield and Plainridge Park, with data from January 2023 through May 2025. It specifies the percentage of revenue allocated to state taxes and introduces a new category for GGR taxes to enhance transparency. The bill also details the performance of sports wagering, including retail tax, monthly handle, and winnings for operators like Encore, Bally's, and FanDuel, while establishing specific carryover rates for taxation. Overall, the bill aims to ensure accurate and timely reporting of gaming revenues, supporting effective fiscal management and oversight of the gaming industry.