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LA HB542

Bill

Status

Engrossed

5/28/2025

Primary Sponsor

Steven Jackson

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Gaming operators may deduct promotional play wagers from taxable revenue, with the deduction being the greater of $5 million or a percentage cap based on taxable revenue

  • Percentage cap phases in over three years: 4% of taxable revenue in 2026, 7% in 2027, and 10% in 2028 and thereafter

  • Applies to riverboat gaming licensees, the New Orleans casino operator, and eligible slot machine facilities at racetracks

  • Amends definitions of "net gaming proceeds," "gross revenue," and "net slot machine proceeds" in Louisiana gaming law (R.S. 27:44, 205, and 353)

  • Estimated to reduce state General Fund revenue by $974,000 due to increased promotional play deductions

Legislative Description

Provides for the allowable amount of promotional play offered by certain gaming operators and for deductions regarding promotional play (EG1 -$974,000 GF RV See Note)

GAMING

Last Action

Read by title and returned to the Calendar, subject to call.

6/9/2025

Committee Referrals

Finance6/3/2025
Judiciary B5/29/2025
Administration of Criminal Justice4/4/2025

Full Bill Text

No bill text available