POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
Passed

Iowa Senate File 613 raises sports wagering tax to 9%, adjusts gambling tax structures, and establishes the major events and tourism fund

Original title: A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling enforcement, license fees, tax rates, and the use of associated revenue, establishing the Iowa major events and tourism program and fund, modifying the sports tourism marketing and infrastructure program, making appropriations, and including effective date provisions.(Formerly SSB 1157 ; See SF 625 .)

Last action · April 18, 2025: Fiscal note.

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

Senate File 613 increases the sports wagering net receipts tax rate from 6.75% to 9%, restructures casino and racetrack gaming taxes, and establishes the Iowa Major Events and Tourism Program and Fund with a $15 million for 2025-2026. The legislation also repeals the sports tourism marketing program, creates the Iowa horse racing fund, and appropriates $8 million annually from sports wagering receipts to the public safety equipment fund starting in fiscal year 2026-2027.

Why it matters

The measure alters tax rates for commercial gambling operators and reallocates millions of dollars in state revenue toward public safety equipment, horse racing industry distributions, and tourism grants.

Background
  • The Economic Development Authority serves as Iowa's lead agency for economic development, business assistance, and tourism promotion. context
  • Senate File 613 succeeds SSB 1157 as a committee bill from the Senate Committee on Ways and Means. context

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

licensed sports wagering operators

Licensed sports wagering operators are subject to an increased tax rate of 9 percent on net receipts.

Directly affected

excursion gambling boat and structure licensees

Licensees face an increased annual license fee of $10 per person capacity and a revised tax rate of 22 percent on adjusted gross receipts.

Directly affected

Iowa nonprofit organizations

Nonprofit organizations established to promote economic development and tourism are eligible to apply for financial assistance through the major events and tourism program.

Key Facts

  • Increases the sports wagering net receipts tax rate from 6.75 percent to 9 percent.
  • Appropriates $8 million annually from the sports wagering receipts fund to the public safety equipment fund beginning in the fiscal year starting July 1, 2026.
  • Establishes the Iowa Major Events and Tourism Program and Fund under the Economic Development Authority.
  • Appropriates $15 million from the sports wagering receipts fund to the Iowa Major Events and Tourism Fund for the fiscal year beginning July 1, 2025.
Show all 8 facts
  • Increases the annual license fee for excursion gambling boats and gambling structures from $5 to $10 per person capacity.
  • Imposes a flat adjusted gross receipts tax of 22 percent for excursion gambling boats and gambling structures, and 24.120 percent for racetrack enclosures.
  • Creates the Iowa horse racing fund in the state treasury under the control of the racing and gaming commission.
  • Repeals the sports tourism marketing program and fund, transferring remaining moneys to the Iowa Major Events and Tourism Fund.

Frequently Asked Questions

How much is appropriated for the Iowa major events and tourism fund?
The bill appropriates $15 million from the sports wagering receipts fund to the Iowa major events and tourism fund for the beginning July 1, 2025.
What happens to the sports tourism marketing program?
The sports tourism marketing program and its fund are repealed, and any remaining moneys are transferred to the Iowa major events and tourism fund.

What else do you want to know?

News Coverage

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

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

21 actions
  1. Apr 18, 2025Iowa Legislature
    Fiscal note.
  2. Apr 17, 2025HouseIntroduced
    Read first time, referred to Ways and Means. H.J. 988 .
  3. Apr 17, 2025House
    Message from Senate. H.J. 954 .
  4. Apr 17, 2025Senate
    Immediate message. S.J. 826 .
  5. Apr 17, 2025SenateFloor
    Passed Senate , yeas 47, nays 0. S.J. 823 .
  6. Apr 17, 2025SenateFloor
    Amendment S-3108 filed, adopted. S.J. 823 .
Show 15 earlier actions
  1. Apr 16, 2025Iowa Legislature
    Fiscal note.
  2. Apr 16, 2025Senate
    Committee report, approving bill. S.J. 818 .
  3. Apr 16, 2025SenateIntroduced
    Introduced, placed on Appropriations calendar. S.J. 817 .
  4. Apr 16, 2025Senate
    Committee report approving bill, renumbered as SF 625 . S.J. 818 .
  5. Mar 31, 2025Iowa Legislature
    Subcommittee recommends passage.
  6. Mar 28, 2025Iowa Legislature
    Subcommittee Meeting: 03/31/2025 1:30PM Room 217 Conference Room.
  7. Mar 26, 2025Senate
    Subcommittee: Koelker, Petersen, and Rowley. S.J. 653 .
  8. Mar 20, 2025SenateCommittee
    Referred to Appropriations. S.J. 601 .
  9. Mar 19, 2025Senate
    Committee report, approving bill. S.J. 590 .
  10. Mar 19, 2025SenateIntroduced
    Introduced, placed on Ways and Means calendar. S.J. 588 .
  11. Mar 18, 2025Iowa Legislature
    Committee report approving bill, renumbered as SF 613 .
  12. Feb 24, 2025Iowa Legislature
    Subcommittee recommends passage.
  13. Feb 20, 2025Iowa Legislature
    Subcommittee Meeting: 02/24/2025 2:00PM Room 217 Conference Room.
  14. Feb 19, 2025Iowa Legislature
    Subcommittee: Dawson, Bisignano, and Koelker.
  15. Feb 18, 2025Iowa LegislatureIntroduced
    Introduced, referred to Ways and Means.

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.

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Consolidation of Sports Tourism Programs

The legislation repeals the sports tourism marketing program and fund while consolidating resources into the newly established Iowa major events and tourism fund.

Connected Entities

State Racing and Gaming Commission, Economic Development Authority, Department of Public Safety
OrganizationState Racing and Gaming Commission“Controls the Iowa horse racing fund and determines regulatory fees and licenses”Map →
OrganizationEconomic Development Authority“Administers the Iowa major events and tourism program and fund”Map →
OrganizationDepartment of Public Safety“Receives appropriations for division of criminal investigation enforcement activ”Map →

Sources

Open source document

www.legis.iowa.gov

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record