Gaming revenue distribution.

Establishes the gaming revenue fund (fund). Provides that tax revenue collected after June 30, 2023, from the imposition of the wagering tax, the supplemental wagering tax, the graduated slot machine wagering tax, the county gambling game wagering fee, the sports wagering tax, and taxes and fees imposed on pari-mutuel wagering, except for tax revenue collected from an operating agent, are deposited in the fund. Provides that the auditor of state administers the fund. Provides for distribution of the money in the fund. Provides that if the Indiana gaming commission (gaming commission) imposes civil penalties in an amount that exceeds 120% of the average amount of penalties or fines imposed for violations of gaming requirements by state gaming oversight regulating bodies nationwide, the amount that exceeds 120% is deposited in the state general fund. Makes corresponding changes. Makes an appropriation. Reconciles conflicting statutes.