HB 75: GAMING: Creates an enhanced promotional play pilot program relative to net slot machine proceeds (EN -$574,627 GF RV See Note)
HB 75 modifies Louisiana's gaming regulations to set new limits on how casinos can deduct promotional play (free gaming credits or comps) from their taxable revenue. It establishes two limits: a fixed annual cap of $5 million for promotional play deductions, or a rising percentage of taxable revenue (4% starting 2027, 7% in 2028, 10% after 2029), whichever is greater. This directly affects licensed casino operators in Louisiana by restricting how much they can offset their taxable income through promotional activities. The bill updates definitions in Sections 27:44 and 27:205 to implement these deduction rules, effective from 2027 onward.





