BILL NUMBER: S8185A
SPONSOR: ADDABBO
 
TITLE OF BILL:
An act to amend the racing, pari-mutuel wagering and breeding law, in
relation to interactive gaming; and to amend the tax law, in relation to
interactive lottery gaming
 
PURPOSE OR GENERAL IDEA OF BILL:
To authorize online interactive gaming in New York State.
 
SUMMARY OF PROVISIONS:
Section 1 of this bill amends section 1367-a of the racing, pari-mutuel,
wagering, and breeding law by adding a new subdivision 8
Section 2 of this bill amends section 104 of the racing, pari-mutuel,
wagering, and breeding law by adding a new subdivision 25
Section 3 of this bill amends section 1311 of the racing, pari-mutuel,
wagering, and breeding law by adding a new subdivision 4
Section 4 of this bill amends the racing, pari-mutuel, wagering, and
breeding law by adding a new article 15
Section 5 of this bill amends the tax law by adding a new subdivision 7
Section 6 of this bill amends subdivision c of section 1612 of the tax
law
Section 7 of this bill amends the tax law by adding a new section 1617-b
Section 8 is the effective date
 
JUSTIFICATION:
Currently, seven States have authorized online interactive casino
gaming, including the neighboring States of New Jersey, Connecticut and
Pennsylvania. In 2023, online casino gaming revenue exceeded $3.5
billion in both New Jersey and Pennsylvania combined, generating approx-
imately $1 billion in tax revenue for those states.
In its first year New York quickly became the leading mobile sports
betting market in the nation. Similarly, if authorized, New York would
quickly become the national leader in online casino gaming, generating
hundreds of millions of dollars in tax revenue annually for the State.
In addition to establishing a robust licensing and regulatory structure
for online interactive gaming, this legislation includes protections
against illegal market providers, additional resources for problem
gambling, and labor peace requirements.
 
PRIOR LEGISLATIVE HISTORY:
2021/22: S8412 - Referred to Racing, Gaming and Wagering Committee
2023: S4856 Referred to Racing, Gaming and Wagering Committee
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
New York State would receive approximately $1 billion annually in State
tax revenue based upon conservative market estimates. In addition, in
the first year of operation, New York would receive approximately $150
million in onetime license fees from casinos, operators and independent
contractors seeking to conduct online interactive casino gaming.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S8185: 1602 tax law, 1612 tax law, 1612(c) tax law
S8185A: 1602 tax law, 1612 tax law, 1612(c) tax law