This bill proposes a significant change in the allocation of revenue generated from video lottery terminals (VLTs). Specifically, it repeals and reenacts RSA 287-J:6, III(b) to stipulate that the remainder of the revenue collected from VLT gaming, after covering necessary state charitable gaming administrative costs, will be distributed entirely (100%) to the education trust fund established under RSA 198:39. This marks a shift from the previous distribution model, which allocated 75% of the revenue to the general fund and 25% to the education trust fund.

The fiscal impact of this bill indicates a net zero change in overall revenue, as it will decrease general fund revenue while simultaneously increasing education trust fund revenue. The estimated budget for the general fund portion of VLT revenue is projected to be $45.1 million in FY 2026 and $93.9 million in FY 2027. The bill is set to take effect immediately upon passage, which suggests that the changes in revenue distribution would likely begin at the end of FY 2026 or the start of FY 2027.