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Wyoming Bill Raises Skill-Based Gaming Tax Rate to 25 Percent and Allocates Funds to State Highway Fund

Original title: Skill based amusement games-highway fund.

Last action · February 11, 2026: H Withdrawn by SponsorSponsor: Bob Nicholas

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Wyoming House Bill 137 increases the tax rate on from skill-based amusement games from 20 percent to 25 percent, effective July 1, 2026. The legislation reallocates the resulting tax distribution to decrease shares for local governments, public schools, and the commission gaming account while introducing a new 20 percent allocation to the state highway fund.

Why it matters

Local governments and the receive a reduced percentage of gaming tax revenues, while the state highway fund gains a new dedicated revenue stream.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

vendors of skill based amusement games

Vendors must remit a higher tax percentage (25% instead of 20%) on weekly net proceeds earned from skill based amusement games.

Directly affected

counties, cities, and towns

The percentage of gaming tax revenue distributed to local jurisdictions is reduced from 45% to 36%.

Directly affected

public school foundation program account

The percentage of gaming tax revenue allocated to the public school foundation program account is reduced from 45% to 36%.

Directly affected

state highway fund

The fund receives a new 20% allocation from the tax revenue generated by skill based amusement games.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Where does the newly allocated tax revenue go?
Twenty percent (20%) of the tax revenue is directed to the state highway fund.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Withdrawn.

Procedural history

3 actions
  1. Feb 11, 2026House
    H Withdrawn by Sponsor
  2. Feb 10, 2026House
    H Received for Introduction
  3. Feb 9, 2026
    Bill Number Assigned

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Shift in Gaming Revenue Priority

The bill proposes shifting tax revenues away from local governments and public schools toward state highway infrastructure.

Connected Entities

Public School Foundation Program Account, State Highway Fund
OrganizationPublic School Foundation Program Account“Recipient of tax revenue from skill-based amusement games”Map →
OrganizationState Highway Fund“Recipient of new 20% tax revenue distribution”Map →

Sources

Open source document

www.wyoleg.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy30
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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