The bill introduces new legal language focused on the taxation and financial reporting of gaming revenues from the Encore Boston Harbor and MGM Springfield casinos, as well as various sports wagering platforms. It provides a detailed breakdown of Gross Gaming Revenue (GGR) and associated tax revenues collected by the state from June 2019 through August 2025, highlighting key metrics such as monthly GGR figures, slot hold percentages, and payout percentages. The total GGR taxes collected from both casinos are reported to exceed $27.5 billion, contributing approximately $1.02 billion in state taxes. This comprehensive financial framework aims to enhance transparency and accountability in the reporting of gaming revenues, ensuring that stakeholders have access to accurate financial information.

Additionally, the bill outlines specific provisions for sports wagering tax revenue, detailing financial performance metrics for various gaming establishments from January 2023 to September 2025. It specifies tax rates applicable to different platforms, including a new 20% tax rate on net revenue from sports wagering, which is projected to generate over $9 billion in revenue. The bill emphasizes the importance of structured management and taxation of the emerging sports betting industry, while also providing a thorough overview of the financial landscape, including anticipated growth and economic impact. Overall, the legislation reflects a commitment to maintaining a robust regulatory environment for gaming operations and maximizing revenue for state programs.