The bill introduces new legal language that enhances the reporting and taxation framework for gaming operations, specifically focusing on Encore Boston Harbor and MGM Springfield. It mandates detailed monthly financial reporting on Gross Gaming Revenue (GGR), including metrics such as coin-in amounts, slot hold percentages, payout percentages, and total GGR taxes collected by the state. The bill highlights the significant economic impact of these operations, with total GGR taxes exceeding $1 billion from June 2019 through August 2025, thereby promoting transparency and accountability in tracking the financial contributions of these establishments to state revenue.

Furthermore, the bill outlines specific provisions for sports wagering tax revenue, detailing the financial performance of various gaming platforms, including DraftKings and FanDuel, from March 2023 to September 2025. It specifies tax rates applicable to different establishments, with a 20% hold rate on ticket write and cumulative sports wagering tax revenue exceeding $894 million. The comprehensive monthly breakdown of financial data aims to provide a clear understanding of the economic implications of sports wagering, ensuring effective legislative oversight and potential adjustments to tax policies in the future.