MA S235

Legalizes internet gaming (online casino games including poker, blackjack, slots, roulette) in Massachusetts under Massachusetts Gaming Commission regulation

Creates two license categories: Category 1 for existing casino licensees (up to 2 platforms each) and Category 2 for non-casino operators (limited to 4 licenses total), with $5,000,000 initial licensing fee and 5-year terms

Imposes 20% excise tax on adjusted gross internet gaming receipts, with revenue distributed to General Fund (45%), Gaming Local Aid Fund (27.5%), Workforce Investment Trust Fund (17.5%), Public Health Trust Fund (9%), and Youth Development Fund (1%)

Requires operators to implement responsible gaming programs, maintain self-exclusion lists, restrict participation to persons 21 and older, prohibit advertising targeting minors, and display problem gambling hotline information

Authorizes the commission to enter interstate compacts for multi-jurisdictional internet gaming and requires a study on minority, women, and veteran business participation in the industry