MI SB0991

Allows Indian tribes operating casinos in Michigan to offer multijurisdictional internet poker in the United States through agreements with the Michigan Gaming Control Board, subject to compliance with state and federal law.

Modifies "adjusted gross receipts" definition to permit deductions for free play incentives capped at 10% for years 1-3, declining to 6% in year 4, 4% in year 5, and eliminated thereafter.

Establishes graduated tax rates on adjusted gross receipts ranging from 20% (under $4 million) to 28% (over $12 million) for internet gaming operators.

Requires Indian tribes to maintain casino operations with at least 50% of gaming positions that existed on December 20, 2019 to qualify for internet gaming licensure.

Grants the Michigan Gaming Control Board authority to regulate multijurisdictional internet poker agreements and enforce compliance through licensing, inspections, and penalties while protecting tribal sovereignty through limited waivers.