DE HB444

Establishes interactive fantasy sports contests as "games of skill" and explicitly excludes them from Delaware's gambling laws (§§1401-1431 of Title 11).

Requires all operators offering fantasy sports contests to Delaware residents to register with the Director of the State Lottery and comply with comprehensive consumer protection safeguards including account limits, responsible gaming measures, player fund segregation, and fraud prevention.

Prohibits contests based on collegiate sports, high school sports, and horse racing events; bars minors, professional athletes competing in their sport, and employees of operators from participating.

Establishes entry fee limits based on contest size, ranging from 1 entry for contests with 12 or fewer participants to 3% of total entries (capped at 150) for contests with over 100 entries, with limited exceptions for high-cost contests.

Imposes a 15% tax on interactive fantasy sports gross revenue plus a 0.5% annual assessment (capped at $50,000) for regulatory costs, with all revenue directed to the state general fund.