The proposed bill, SB 168-FN-LOCAL, establishes a regulatory framework for online gambling in New Hampshire, creating the Elderly, Disabled, Blind, and Deaf Exemption Reimbursement Fund (EDBDER Fund) to compensate municipalities for tax exemptions granted to vulnerable populations. This fund will be financed through fees collected from online gambling activities. The bill amends RSA 647:2 to classify online gambling as a form of Internet gambling and introduces a new chapter, RSA 287-J, which outlines licensing, operational requirements, and responsible gambling measures for online gaming operators. A commission will be established to oversee the licensing of three to six online gaming platforms, ensuring compliance with state regulations.

Key legal changes include the insertion of new oversight requirements for Internet gaming operators, such as detailed security reports and responsible gaming plans, as well as penalties for non-compliance. The bill mandates that 45% of gross online gaming revenue be allocated to various funds, including the EDBDER Fund and the Lottery Fund. Additionally, it allows licensed gaming facilities to partner with internet operators and accept wagers from out-of-state residents under reciprocal agreements. The act is set to take effect on January 1, 2026, and is projected to generate significant revenue for the state, although concerns regarding constitutional compliance and the impact on local property taxes have been raised.

Statutes affected:
Introduced: 647:2, 6:12