The bill introduces new legal language concerning the taxation and financial reporting of gaming revenues from casinos and sports wagering in the state. It specifies the Gross Gaming Revenue (GGR) and associated tax amounts collected from casinos such as Encore Boston Harbor and MGM Springfield, detailing metrics like coin-in amounts, slot hold percentages, payout percentages, and total GGR taxes from June 2019 through July 2025. Notably, the bill establishes a 40% state tax on slot machine revenues and a 15% carry-over for sports wagering, enhancing clarity in the tax structure for these activities.

Additionally, the bill provides a comprehensive overview of the financial performance of various sports betting operators, including Plainridge Park, Bally's, BetMGM, Caesars, and DraftKings, with detailed monthly data from January 2023 through July 2025. It highlights metrics such as retail tax, monthly handle, and federal excise tax, specifying a 15% carryover rate for certain operators and a 20% rate for others. The inclusion of new terms like "ESPN-Bet," "Fanatics," and "FanDuel" reflects a structured approach to analyzing revenue streams, aiming to ensure transparency and accuracy in the reporting of gaming and sports wagering activities, thereby enhancing regulatory oversight and accountability in state tax revenue collection.