IL HB3159

Beginning July 1, 2026, imposes an additional 2% tax on adjusted gross receipts from all sports wagers placed within Illinois

Revenue from the new 2% tax would be appropriated to public, full-time career local government fire departments, fire districts, and EMS ambulance departments

The new tax is in addition to existing tiered privilege taxes on sports wagering that range from 20% to 40% based on annual adjusted gross receipts

Funds would be distributed from the Sports Wagering Fund, subject to appropriation by the General Assembly

Amends Section 25-90 of the Sports Wagering Act (230 ILCS 45/25-90)