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Pennsylvania House Bill 2801 restructures gaming funds, adjusts tax rates for slot machines, table games, and sports wagering, and bans online sweepstakes games

Original title: An Act amending Titles 4 (Amusements) and 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in preliminary provisions, providing for scope of title, for legislative intent and for definitions; in fantasy contests, further providing for definitions, for general and specific powers of board, for issuance and denial of license, for license renewal, for conditions of licensure, for prohibitions, for penalties, for fantasy contest tax, for licensed operator deposits and for responsibility and authority of department and repealing provisions relating to compulsive and problem gambling; in general provisions relating to gaming, repealing provisions relating to legislative intent and further providing for definitions; in Pennsylvania Gaming Control Board, further providing for Pennsylvania Gaming Control Board established, for general and specific powers, for expenses of regulatory agencies, for regulatory authority of board, for collection of fees and fines, for slot machine license fee, for reports of board and for specific authority to suspend slot machine license; in licensees, further providing for Category 1 slot machine license, for Category 2 slot machine license, for Category 3 slot machine license, for Category 4 slot machine license and for conduct of auctions, providing for conduct of additional auctions, further providing for slot machine license application financial fitness requirements and for slot machine license operation fee; in table games, further providing for regulatory authority, repealing provisions relating to temporary table game regulations, further providing for prohibitions, for table game accounting controls and audit protocols, for table game authorization fee and for table game taxes and repealing provisions relating to local share assessment; in interactive gaming, further providing for fee and for multi-use gaming device tax, repealing provisions relating to multi-use gaming device local share assessment, further providing for interactive games and interactive gaming devices and associated equipment testing and certification standards, for interactive gaming authorization fee and for interactive gaming tax, repealing provisions relating to local share assessment and to compulsive and problem gambling, further providing for certificate holder deposits and providing for sweepstakes games prohibited; in sports wagering, further providing for unauthorized sports wagering, for authorization to conduct sports wagering, for authorized locations for operation, for sports wagering authorization fee and for sports wagering tax and repealing provisions relating to local share assessment and to compulsive and problem gambling; in revenues, further providing for slot machine licensee deposits, for gross terminal revenue deductions, for itemized budget reporting, for establishment of State Gaming Fund and net slot machine revenue distribution, for distributions from licensee's revenue receipts, for Pennsylvania Race Horse Development Trust Fund, for protection of funds, for distributions from Pennsylvania Race Horse Development Trust Fund and for Pennsylvania Gaming Economic Development and Tourism Fund, repealing provisions relating to Casino Marketing and Capital Development Account and to transfers from State Gaming Fund, further providing for Property Tax Relief Fund and providing for State Gaming Fund and for Pennsylvania Gaming Control Board Regulatory Fund; in administration and enforcement, further providing for drug and alcohol treatment, for financial and employment interests, for list of persons self excluded from gaming activities and for prohibited acts and penalties; in fingerprinting, further providing for submission of fingerprints and photographs; in miscellaneous provisions, further providing for Commonwealth Financing Authority; in general provisions relating to video gaming, further providing for definitions; in administration, further providing for powers of board and for records and confidentiality of information; in application and licensure, further providing for establishment licenses, for license or permit prohibition, for issuance and renewal and for conditional licenses; in operation, further providing for testing and certification of terminals and for video gaming limitations, providing for hours of operation and further providing for terminal placement agreements and for compulsive and problem gambling; in enforcement, further providing for self-exclusion, for investigations and enforcement and for prohibited acts and penalties; in revenues, further providing for fees and for taxes and assessments, repealing provisions relating to distribution of local share, further providing for regulatory assessments and repealing provisions relating to transfers from Video Gaming Fund; in ethics, further providing for financial and employment interests; in miscellaneous provisions, further providing for preemption of local taxes and license fees and for Commonwealth Financing Authority; in prohibition options, further providing for definitions and for municipal option for gaming; making repeals; and making an editorial change.

Last action · September 24, 2026: Referred to GAMING OVERSIGHT, Sept. 24, 2026Sponsors: Russ Diamond and 4 others

Introduced
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Floor Vote
Passed
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What This Bill Would Do

Pennsylvania House Bill 2801 amends Titles 4 and 53 of the Pennsylvania Consolidated Statutes to overhaul the state's gaming financial structure by centralizing various gaming taxes into the State Gaming Fund, adjusting tax rates on slot machines, table games, and interactive gaming, and strictly prohibiting s. The bill raises the table game tax from 12% to 16%, standardizes interactive gaming and slot tax structures, eliminates s funded directly from gross revenues in favor of direct State Gaming Fund allocations, and imposes criminal penalties and fines ranging from $50,000 to $500,000 for operating online sweepstakes games.

Why it matters

This legislation alters how billions of dollars in commercial gaming, sports wagering, and video gaming revenues are collected, deposited, and distributed across state funds, local municipalities, and property tax relief programs. It directly impacts licensed gaming operators, racetrack owners, video gaming terminal operators, and local governments that rely on gaming revenue distributions, while establishing strict new prohibitions and enforcement mechanisms against online sweepstakes operations.

Who It Would Affect

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

Directly affected

Slot machine licensees

Slot machine licensees are subject to revised tax rates, consolidated fund deposits, and modified license operation fee structures.

Directly affected

Table game certificate holders

Table game certificate holders face an increased daily tax rate of 16% on gross table game revenue and changes to local share assessment structures.

Directly affected

Interactive gaming certificate holders

Interactive gaming certificate holders are subject to standardized tax rates of 49.9% across peer-to-peer games, simulated table games, and simulated slot machines.

Directly affected

Terminal operator licensees

Terminal operator licensees are subject to a video gaming terminal tax rate of 20% and revised regulatory assessment accounts.

Directly affected

Local municipalities and counties

Local municipalities and counties experience the repeal of direct local share assessments funded from gross revenues and transition to centralized fund distributions.

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

What changes are made to table game taxes under House Bill 2801?
The bill increases the daily tax on gross table game revenue from 12% to 16% for certificate holders and Category 4 facility operators holding table game operation certificates.
Are online sweepstakes games permitted under this legislation?
No, House Bill 2801 explicitly makes it unlawful to operate, conduct, or promote s that utilize dual-currency systems and simulate casino-style gaming within the Commonwealth.
How are gaming revenues redistributed under the bill?
Most gaming taxes are consolidated into the State Gaming Fund, from which weekly transfers are made: 79% to the Property Tax Relief Fund, 13.25% to the General Fund, 6.75% to the Race Horse Development Trust Fund, and 1% to the Compulsive and Problem Gambling Treatment Fund.

What else do you want to know?

News Coverage

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

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Sep 24, 2026HouseCommittee
    Referred to GAMING OVERSIGHT, Sept. 24, 2026

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 shift99% confidence

Consolidation of Gaming Revenue Funds

The bill abolishes or integrates several specialized funds like the Video Gaming Fund and Fantasy Contest Fund, consolidating tax revenues directly into the State Gaming Fund and centralized regulatory restricted accounts.

Connected Entities

Russ Diamond, State Gaming Fund, Brad Roae and 9 more
PersonRuss Diamond“Primary sponsor of House Bill 2801, Representative (R, District 102)”Map →
OrganizationState Gaming Fund“Central state fund receiving consolidated gaming revenues and taxes”Map →
PersonBrad Roae“Cosponsor of House Bill 2801 (R, District 6)”Map →
OrganizationPennsylvania State Police“State police agency responsible for conducting record checks and assisting with ”Map →
OrganizationPennsylvania Race Horse Development Trust Fund“Trust fund receiving transfers from the State Gaming Fund”Map →
OrganizationPennsylvania Liquor Control Board“Board issuing liquor licenses to establishments operating video gaming terminals”Map →
OrganizationProperty Tax Relief Fund“Special fund receiving allocations from the State Gaming Fund for local property”Map →
PersonDan Moul“Cosponsor of House Bill 2801 (R, District 91)”Map →
PersonJake Banta“Cosponsor of House Bill 2801 (R, District 4)”Map →
OrganizationPennsylvania Gaming Control Board“State board responsible for regulating gaming activities”Map →
OrganizationCommonwealth Financing Authority“Authority responsible for establishing accounts and administering grants”Map →
PersonKUZMA“Cosponsor of House Bill 2801 (R, District 39)”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100
  • Significance90
    How much this matters to a regular citizen
  • Controversy45
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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