HB 75

ENROLLED
 2026 Regular Session
  ACT No. 963
 HOUSE BILL NO. 75
 BY REPRESENTATIVES JACKSON AND KNOX
1AN ACT
2 To enact R.S. 27:392(D) and 393.2, relative to gaming activity; to provide for the collection
3and disposition of fees and taxes; to provide for an enhanced promotional play pilot
4program; to provide for limitations; to provide for a termination date; and to provide
5for related matters.
6 Be it enacted by the Legislature of Louisiana:
7Section 1. R.S. 27:393(D) and 393.2 are hereby enacted to read as follows:
8§392. Collection and disposition of fees and taxes
9*       *  *
10D. Notwithstanding any other law to the contrary, absent a force majeure
11event, the local governing authorities in the parish in which the licensed eligible
12facility is located, and any other entities described in Subsections B and C of this
13Section, shall not receive an amount less than the amount received during the 2025-
142026 fiscal year.
15*       *  *
16§393.2. Enhanced promotional play pilot program
17A. Notwithstanding R.S. 27:353(9) or any other law to the contrary,
18beginning on July 1, 2026 and terminating on June 30, 2027, for the purposes of this
19Chapter, "net slot machine proceeds shall mean the total of all cash and property
20received by a licensee from slot machine gaming operations minus the amount of
21cash or prizes paid to winners and seven million dollars directly attributable to
22promotional play wagers.
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 CODING: Words in struck through type are deletions from existing law; words underscored
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 HB NO. 75  ENROLLED
1B. The additional two million dollars directly attributable to promotional
2play wagers provided by this Section shall not be assigned to another licensee or
3casino gaming operator as provided by Act No. 258 of the 2026 Regular Session.
4C. No later than March 1, 2027, the licensees shall provide a comprehensive
5report to the Gaming Control Board, the Senate Committee on Judiciary B, and the
6House Committee on Administration of Criminal Justice demonstrating any
7additional net slot machine proceeds directly attributable to the enhanced
8promotional play for the period of July 1 through December 31, 2026, and the effect
9on the collection and disposition of fees and taxes on credits deposited into local
10governing authority funds described in R.S. 27:392.
11Section 2. This Act shall become effective on July 1, 2026.
12Section 3. The provisions of this Act shall cease to be effective as of June 30, 2027.
  SPEAKER OF THE HOUSE OF REPRESENTATIVES
  PRESIDENT OF THE SENATE
  GOVERNOR OF THE STATE OF LOUISIANA
 APPROVED:
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 CODING: Words in struck through type are deletions from existing law; words underscored
 are additions.