This bill amends several sections of the Nebraska Racetrack Gaming Act to introduce and regulate online sports wagering in the state. It defines new terms such as "online sports wagering platform" and "platform provider," which refer to the systems and vendors that will facilitate sports betting over the internet. The bill allows authorized gaming operators to conduct sports wagering both in-person at licensed racetracks and through online platforms, provided they comply with regulations set by the State Racing and Gaming Commission. Additionally, it establishes specific procedures for the approval of these online platforms and mandates that all sports wagers must be placed by individuals located within Nebraska.

Furthermore, the bill modifies the tax distribution structure for revenues generated from sports wagering. It stipulates that a portion of the tax collected from sports wagering will be allocated to various funds, including the Compulsive Gamblers Assistance Fund, the Racing and Gaming Commission's Racetrack Gaming Fund, and the Education Future Fund, among others. The original sections of the law that are being amended are repealed, ensuring that the new provisions are effectively integrated into the existing legal framework.

Statutes affected:
Introduced: 9-1103, 9-1110, 9-1204