HEA 1540 Summary

• Establishes new Article 29 of Indiana Code governing tribal gaming, requiring General Assembly ratification of any tribal-state compact for Class III gaming on Indian lands and giving the governor authority to negotiate compacts once land is federally taken into trust.

• Allows riverboat operators to relocate gaming operations from docked riverboats to inland casinos on adjacent property, subject to commission approval and compliance with building codes, with gaming operations limited to the maximum number of games offered since January 1, 2007.

• Authorizes table games at racetrack gambling facilities (racinos) beginning March 1, 2021, subject to commission approval based on economic benefits, tax revenue, job creation, and capital investment considerations.

• Implements permanent promotional play deductions for riverboat and racetrack gambling operations, allowing deductions up to $7 million annually for qualified wagering using noncashable vouchers and electronic credits, with ability to assign unused deductions.

• Creates new taxes and fees supporting historic hotel district operations in Orange County, including a 2% food and beverage tax, 2% supplemental innkeeper's tax, and $1.25 million annual community support fee distributed to local schools and communities.