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SB 135 Louisiana Senate · 2026 Regular Session

GAMING: Provides relative to the dedication of revenue from sports wagering. (7/1/27) (EG SEE FISC NOTE SD RV See Note)

SB 135 directs 25% of annual tax revenue from sports wagering (capped at $20 million per year) to the Louisiana Early Childhood Education Fund. This bill amends tax code to ensure these dedicated funds support early childhood education programs statewide. The provision takes effect on July 1, 2026, and applies to all future sports wagering tax proceeds meeting the specified thresholds. It does not create new taxes but redirects existing revenue streams to a specific education fund.
Issues: ✓ Budget & TaxesSupports Budget & TaxesRedirects existing sports wagering tax revenue (capped at $20M/year) to fund early childhood education, advancing public service funding without new taxes.95% confidence ✓ EducationSupports EducationRedirects 25% of sports wagering tax revenue ($20M/year cap) to early childhood education fund, increasing dedicated funding without new taxes.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
May 2026
Senate Passage
May 2026
House Passage
Governor
Introduced Feb 24, 2026 Last action May 18, 2026
Maddy AI version diff · 1 comparison

What changed between versions

SB135 Original → SB135 Engrossed · 4 edits · May 12, 2026
MODERATE
The bill was amended to change the effective date from July 1, 2026, to July 1, 2027. It also modified how sports wagering tax revenue is distributed: the share for the Early Childhood Education Fund is now strictly 25% of mobile wagering proceeds (removing a previous minimum floor), while a new $20 million cap was added to the funds supporting specific programs.
Scope change
The bill's scope expanded to include the Supporting Programs, Opportunities, Resources, and Teams Fund as a recipient of tax revenues, in addition to the Early Childhood Education Fund.
TIMELINE

The effective date for the new revenue distribution rules was delayed from July 1, 2026, to July 1, 2027.

FISCAL

The contribution to the Early Childhood Education Fund changed from '25% or $20 million, whichever is greater' to a strict '25% of mobile wagering proceeds' with no minimum floor.

A new $20 million cap was established for the Supporting Programs, Opportunities, Resources, and Teams Fund, limiting the maximum amount it can receive.

The bill now explicitly directs 25% of mobile sports wagering tax proceeds to the Supporting Programs, Opportunities, Resources, and Teams Fund.

Floor votes · Senate May 12, 2026

How they voted

33–2
Passed · 5 other
Total votes 40
May 12, 2026
D Democratic12
8 Yea 4
66% Yea
R Republican28
25 Yea 2 Nay 1
89% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
10
Key actions
2
Committee
3
May 18, 2026
Committee
Read by title, under the rules, referred to the Committee on Administration of Criminal Justice.
lower
May 12, 2026
Upper · Passed
Read by title, passed by a vote of 32 yeas and 2 nays, and sent to the House. Motion to reconsider tabled.
upper
May 5, 2026
Upper · Passed
Reported with amendments.
upper
Mar 9, 2026
Committee
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Finance.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Beth Mizell
Beth Mizell
RRepublican
LA
12