Iowa 2025-2026 Regular Session Status: Passed Senate

SF 625 — A bill for an act relating to gambling regulation, including enforcement, license fees, tax rates, and the use of associated revenue, making appropriations, and including effective date provisions.

Last action — Fiscal note.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced April 16, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Advancing 46% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

208 added · 273 removed

Plain-language change summary

The amendment to Senate File 625 modifies how funds from wagering taxes are allocated. Instead of directing a fixed amount of $8 million to the public safety equipment fund, the new version ensures that any wagering tax receipts will first support the gaming enforcement revolving fund until it matches the budget amount set by the legislature for public safety enforcement activities. This change is significant because it prioritizes ongoing funding for law enforcement involved in overseeing gambling activities, which may enhance security and regulatory compliance in the industry.

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Senate File 625 - Introduced SENATE FILE 625 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SF 613) (SUCCESSOR TO SSB 1157) A BILL FOR An Act relating to gambling regulation, including enforcement, license fees, tax rates, and the use of associated revenue, making appropriations, and including effective date provisions.
Senate File 625 - Reprinted SENATE FILE 625 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SF 613) (SUCCESSOR TO SSB 1157) (As Amended and Passed by the Senate April 17, 2025) A BILL FOR An Act relating to gambling regulation, including enforcement, license fees, tax rates, and the use of associated revenue, making appropriations, and including effective date provisions.
TLSB 1774SZ (4) 91 ns/js S.F.
SF 625 (5) 91 ns/js/mb S.F.
Section 8.57, subsection 3, paragraph d, subparagraph (1), Code 2025, is amended by adding the following new subparagraph division:
NEW SUBPARAGRAPH DIVISION .
(0b) For the fiscal year beginning July 1, 2026, and each fiscal year thereafter, of the wagering tax receipts received pursuant to section 99F.11, the remaining amount shall be credited to the gaming enforcement revolving fund created in section 80.43 until the amount credited to the fund under this subparagraph division equals the amount appropriated from the fund by the general assembly for the fiscal year to the department of public safety for direct support costs for agents and officers of the division of criminal investigation’s excursion gambling boat, gambling structure, and racetrack enclosure enforcement activities, including salaries, support, maintenance, miscellaneous purposes, and full-time equivalent positions.
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The fund shall consist of fees collected and deposited into the fund paid by licensees pursuant to section 99D.14, subsection 2, paragraph “b”, fees and costs paid by applicants pursuant to section 99E.4, subsection 4, and fees paid by licensees pursuant to section 99F.10, subsection 4, paragraph “b” any other moneys appropriated to, transferred to, or deposited in the fund.
The fund shall consist of fees collected and deposited into the fund paid by licensees pursuant to section 99D.14, subsection 2, paragraph “b”, fees and costs paid by applicants pursuant to section 99E.4, subsection 4, and fees paid by licensees pursuant to section 99F.10, subsection 4, paragraph “b” any other moneys appropriated to, transferred to, or deposited in SF 625 (5) 91 -1- ns/js/mb 1/6 S.F.
625 the fund.
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In determining the regulatory fee to be charged as provided under this section, the commission shall use the amount appropriated to the commission plus the cost of salaries for no more than three special agents assigned pursuant to the provisions of section 80.25A, for each racetrack that has not been issued a table games license LSB 1774SZ (4) 91 -1- ns/js 1/8 S.F.
In determining the regulatory fee to be charged as provided under this section, the commission shall use the amount appropriated to the commission plus the cost of salaries for no more than three special agents assigned pursuant to the provisions of section 80.25A, for each racetrack that has not been issued a table games license under chapter 99F or no more than three special agents assigned pursuant to the provisions of section 80.25A, for each racetrack that has been issued a table games license under chapter 99F, plus any direct and indirect support costs for the division of criminal investigation’s duties pursuant to chapters 99D, 99E, and 99F, and section 80.25A, as the basis for determining the amount of revenue to be raised from the regulatory fee.
625 under chapter 99F or no more than three special agents assigned pursuant to the provisions of section 80.25A, for each racetrack that has been issued a table games license under chapter 99F, plus any direct and indirect support costs for the division of criminal investigation’s duties pursuant to chapters 99D , 99E, and 99F, and section 80.25A, as the basis for determining the amount of revenue to be raised from the regulatory fee.
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Section 99D.15, subsection 4, paragraph b, Code 2025, is amended to read as follows:
Section 99D.15, subsection 4, paragraph b, Code SF 625 (5) 91 -2- ns/js/mb 2/6 S.F.
625 2025, is amended to read as follows:
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Section 99D.17, Code 2025, is amended to read as LSB 1774SZ (4) 91 -2- ns/js 2/8 S.F.
Section 99D.17, Code 2025, is amended to read as follows:
625 follows:
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99D.27B Iowa horse racing fund.
99D.27B Iowa horse racing fund—— advance deposit wagering tax.
The fund shall consist of tax revenue collected and deposited in the fund pursuant to section 99D.15, subsection 4, and such other moneys appropriated to, transferred to, or deposited in the fund.
The fund shall consist of tax revenue collected and deposited in the fund pursuant to subsection 6 and section 99D.15, subsection 4, and such other moneys appropriated to, transferred to, or deposited in the fund.
Moneys in the fund are appropriated to the commission for distribution in a manner and in an amount as determined by the commission to individual entities or a recognized compact of entities subject to the regulation of the horse racing industry in accordance with the federal Horseracing Integrity and Safety Act of 2020, 15 U.S.C.
Moneys in the fund are appropriated to the commission for distribution in a manner and in an amount as determined by SF 625 (5) 91 -3- ns/js/mb 3/6 S.F.
625 the commission to individual entities or a recognized compact of entities tasked with the regulation of the horse racing industry in accordance with the federal Horseracing Integrity and Safety Act of 2020, 15 U.S.C.
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625 Sec.
A tax of two percent is imposed on the gross sum wagered by the pari-mutuel method as an advance deposit wager under section 99D.11, subsection 6, paragraph “c”.
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The tax imposed under this subsection is in lieu of any tax imposed on such wagers under section 99D.15.
The tax revenue generated under this subsection shall be deposited in the fund.
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In determining the license fees and state regulatory fees to be charged as provided under section 99F.4 and this section, the commission shall use as the basis for determining the amount of revenue to be raised from the license fees and regulatory fees the amount appropriated to the commission plus the cost of salaries for no more than three special agents for each excursion gambling boat or gambling structure as assigned pursuant to the provisions of section 80.25A, plus any direct and indirect support costs for the division of criminal investigation’s duties pursuant to chapters 99D, 99E, and 99F, and section 80.25A.
In determining the license fees and state regulatory fees to be charged as provided under section 99F.4 and this SF 625 (5) 91 -4- ns/js/mb 4/6 S.F.
625 section, the commission shall use as the basis for determining the amount of revenue to be raised from the license fees and regulatory fees the amount appropriated to the commission plus the cost of salaries for no more than three special agents for each excursion gambling boat or gambling structure as assigned pursuant to the provisions of section 80.25A, plus any direct and indirect support costs for the division of criminal investigation’s duties pursuant to chapters 99D, 99E, and 99F, and section 80.25A.
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625 1.
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SF 625 (5) 91 -5- ns/js/mb 5/6 S.F.
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Section 99F.11, subsection 4, Code 2025, is amended by adding the following new paragraph:
NEW PARAGRAPH .
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For the fiscal year beginning July 1, 2026, and each fiscal year thereafter, the remaining amount of the adjusted gross receipts tax shall be credited to the gaming enforcement revolving fund created in section 80.43 until the amount credited to the fund under this paragraph equals the amount appropriated from the fund by the general assembly for the fiscal year to the department of public safety for direct support costs for agents and officers of the division of criminal investigation’s excursion gambling boat, gambling structure, and racetrack enclosure enforcement activities, including salaries, support, maintenance, miscellaneous LSB 1774SZ (4) 91 -5- ns/js 5/8 S.F.
625 purposes, and full-time equivalent positions.
Sec.
EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.
SF 625 (5) 91 -6- ns/js/mb 6/6
Under current law, the tax rate imposed on sports wagering net receipts of a licensed operator is 6.75 percent, which revenues are deposited in the sports wagering receipts fund.
This bill increases the rate to 9 percent.
For FY 2026-2027 and each fiscal year thereafter, the bill appropriates $8 million from the sports wagering receipts fund to the public safety equipment fund, which is used by the department of public safety (DPS) for the purchase, maintenance, and replacement of equipment.
The bill exempts the appropriated moneys from the sports wagering receipts fund reporting requirements under current law, as current law already requires DPS to report on the use of moneys in the public safety equipment fund.
Under current law, to determine the license fees and regulatory fees to be charged in accordance with Code sections 99D.14 and 99F.10, the state racing and gaming commission (commission) must use the amount appropriated to the commission plus the gaming enforcement costs of DPS’s division of criminal investigation.
The portion of the fees associated with such enforcement costs is deposited in the gaming enforcement revolving fund to be annually appropriated by the general assembly to DPS for gaming enforcement.
The bill strikes the portion of the fees that is based on DPS enforcement LSB 1774SZ (4) 91 -6- ns/js 6/8 S.F.
625 costs, and the associated deposit in the gaming enforcement revolving fund.
The bill does not amend the fees associated with DPS costs for fingerprinting, national criminal history check requirements, and background investigations for licenses to conduct internet fantasy sports contests (Code section 99E.4(4)).
Current law provides that the tax imposed on pari-mutuel wagers on simulcast horse races is split in specified percentages between the city and county in which the racetrack is located and the commission for deposit as described in Code section 8.57(3) (rebuild Iowa infrastructure fund).
The bill instead provides that such revenue from races conducted by a licensee under Code section 99D.9D (simulcasting licensure) is to be deposited in the Iowa horse racing fund, created in the bill, to be used by the commission for distribution to entities subject to federal horse racing regulations.
The disposition of revenues from races not conducted by a licensee is not changed under the bill.
Under current law, the annual license fee to operate an excursion gambling boat or gambling structure is $5 per person capacity.
The bill increases the rate to $10 per person capacity.
Under current law, a tax is imposed on the adjusted gross receipts received each fiscal year from excursion gambling boats, gambling structures, and racetrack enclosures conducting gambling games.
The rate is 5 percent on the first $1 million and 10 percent on the next $2 million.
Over $3 million, the tax rate is 22 percent for an excursion gambling boat or gambling structure, and between 22 and 24 percent for a racetrack enclosure based on the existence of an excursion gambling boat or gambling structure in the same county, whether the racetrack enclosure has been issued a table games license, and whether adjusted gross receipts reached $100 million.
The bill eliminates this tax rate structure and imposes a tax of 22 percent for an excursion gambling boat or gambling structure, LSB 1774SZ (4) 91 -7- ns/js 7/8 S.F.
625 and 24.120 percent for a racetrack enclosure, on all adjusted gross receipts each fiscal year.
For FY 2026-2027 and each fiscal year thereafter, prior to the remaining amount of the adjusted gross receipts tax being credited to the rebuild Iowa infrastructure fund as provided under current law, an amount is credited to the gaming enforcement revolving fund up to the amount appropriated by the general assembly to DPS for gaming enforcement from that fund for that fiscal year.
The bill takes effect July 1, 2026.
LSB 1774SZ (4) 91 -8- ns/js 8/8
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Amendments

1 amendment

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Action History

  1. Fiscal note.

  2. Read first time, referred to Ways and Means.

  3. Message from Senate.

  4. Immediate message.

  5. Passed Senate, yeas 47, nays 0.

  6. Amendment S-3108 filed, adopted.

  7. Fiscal note.

  8. Committee report, approving bill.

  9. Introduced, placed on Appropriations calendar.

Sponsors

  • COMMITTEE ON APPROPRIATIONS · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 147 not signed on

Sponsors (1)

  • COMMITTEE ON APPROPRIATIONS

Co-sponsors (0)

None.

Not signed on (147)

147 members have not signed on to this bill.

Show all 147 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Shall the bill pass?

Passed 47 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 31002
Democrat 16000
Unaffiliated 1001
Total 48003
% of votes cast 94%0%0%6%
How each member voted (51)
Member Party Vote
Celsi — Not Voting
De Witt — Yea
Art Staed Democrat Yea
Cindy Winckler Democrat Yea
Herman C. Quirmbach Democrat Yea
Izaah Knox Democrat Yea
Janet Petersen Democrat Yea
Janice Weiner Democrat Yea
Liz Bennett Democrat Yea
Matt Blake Democrat Yea
Mike Zimmer Democrat Yea
Molly Donahue Democrat Yea
Sarah Trone Garriott Democrat Yea
Sarah Trone Garriott Democrat Yea
Thomas Townsend Democrat Yea
Tony Bisignano Democrat Yea
William A. Dotzler Jr. Democrat Yea
Zach Wahls Democrat Yea
Adrian Dickey Republican Yea
Amy Sinclair Republican Yea
Annette Sweeney Republican Yea
Carrie Koelker Republican Yea
Charlie McClintock Republican Yea
Cherielynn Westrich Republican Yea
Dan Dawson Republican Yea
Dan Zumbach Republican Not Voting
Dave Sires Republican Yea
David D. Rowley Republican Yea
Dawn Driscoll Republican Yea
Dennis Guth Republican Yea
Doug Campbell Republican Yea
Jack Whitver Republican Yea
Jason Schultz Republican Yea
Jeff Reichman Republican Yea
Jeff Taylor Republican Yea
Jesse Green Republican Yea
Julian B. Garrett Republican Yea
Kara Warme Republican Yea
Ken Rozenboom Republican Yea
Kerry Gruenhagen Republican Yea
Kevin Alons Republican Yea
Lynn Evans Republican Yea
Mark Costello Republican Yea
Mark S. Lofgren Republican Not Voting
Mike Bousselot Republican Yea
Mike Klimesh Republican Yea
Mike Pike Republican Yea
Sandy Salmon Republican Yea
Scott Webster Republican Yea
Tim Kraayenbrink Republican Yea
Tom Shipley Republican Yea

Official roll call →

Subjects

public-safety taxation
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Frequently asked questions

Who sponsors SF 625?
SF 625 is sponsored by COMMITTEE ON APPROPRIATIONS.
What is the current status of SF 625?
This bill has passed the Senate. Introduced April 16, 2025. It now moves to the second chamber.
Where can I track SF 625?
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