The bill introduces new legal language focused on the financial reporting and taxation of gaming revenues from casinos and sports wagering in the state. It specifies detailed monthly financial data for establishments such as Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino, including metrics like Gross Gaming Revenue (GGR), coin-in amounts, hold percentages, payout percentages, and state tax collections. Notably, the bill establishes a 40% tax on slot machine revenue and a 15% carryover for sports wagering, enhancing transparency and accountability in the gaming sector. The data spans from June 2019 through July 2025, providing a comprehensive overview of the casinos' economic impact and the tax revenue generated for the state.

Additionally, the bill addresses the reporting of sports wagering revenue, detailing the monthly performance of various operators, including DraftKings, BetMGM, and FanDuel, from January 2023 through July 2025. It outlines metrics such as retail tax, monthly handle, and federal excise tax, with specific carryover rates of 15% for Plainridge Park and 20% for other operators. The structured reporting aims to ensure accurate tax revenue collection and enhance oversight of the sports wagering industry, ultimately supporting informed legislative decisions regarding future gaming policies and regulations.