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.

SF 613 primarily modifies Iowa's gambling regulations and associated funding mechanisms. It adjusts how fees are calculated for racetrack and gambling structure licensees and increases annual license fees for excursion gambling boats. The bill also reallocates sports wagering revenue, creating a new Iowa Horse Racing Fund from simulcast wagering taxes to support the horse racing industry under federal law. It further clarifies funding for gaming enforcement and makes an appropriation to the public safety equipment fund. These changes directly affect gambling operators, the horse racing sector, and state revenue distribution.