TAX/GAMING: Provides for taxation of sports wagering (Items #11 and #13) (OR +$150,000,000 RV See Note)

This bill proposes a new 15.1% state tax on the net proceeds from sports betting placed online through websites or mobile apps in Louisiana. It defines "net gaming proceeds" as total bets minus winnings and eligible promotional payouts, while explicitly excluding racehorse wagering from these rules. The legislation also removes existing provisions related to promotional play. Although the bill was referred to a committee, it was ultimately withdrawn from the House files in November 2024 and did not become law.