Bill Text: IL HB5811 | 2025-2026 | 104th General Assembly | Introduced

---

Bill Title: Amends the Sports Wagering Act. Repeals provisions concerning an exchange wager transaction tax. Effective immediately.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2026-09-02 - Filed with the Clerk by Rep. Travis Weaver [HB5811 Detail]

Download: Illinois-2025-HB5811-Introduced.html

---

104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB5811 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED:
230 ILCS 45/25-10
230 ILCS 45/25-90
Amends the Sports Wagering Act. Repeals provisions concerning an exchange wager transaction tax. Effective immediately.
LRB104 22393 HLH 38836 b
A BILL FOR
HB5811 LRB104 22393 HLH 38836 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Sports Wagering Act is amended by changing
Sections 25-10 and 25-90 as follows:
(230 ILCS 45/25-10)
Sec. 25-10. Definitions. As used in this Act:
"Adjusted gross sports wagering receipts" means a master
sports wagering licensee's gross sports wagering receipts,
less winnings paid to wagerers in such games.
"Athlete" means any current or former professional athlete
or collegiate athlete.
"Board" means the Illinois Gaming Board.
"Covered persons" includes athletes; umpires, referees,
and officials; personnel associated with clubs, teams,
leagues, and athletic associations; medical professionals
(including athletic trainers) who provide services to athletes
and players; and the family members and associates of these
persons where required to serve the purposes of this Act.
"Exchange wager" includes an agreement, contract,
transaction, or swap that is offered, traded, or executed on a
prediction market or exchange tied to a sporting contest or
sporting event.

HB5811 - 2 - LRB104 22393 HLH 38836 b
"Department" means the Department of the Lottery.
"Gaming facility" means a facility at which gambling
operations are conducted under the Illinois Gambling Act,
pari-mutuel wagering is conducted under the Illinois Horse
Racing Act of 1975, or sports wagering is conducted under this
Act.
"Official league data" means statistics, results,
outcomes, and other data related to a sports event obtained
pursuant to an agreement with the relevant sports governing
body, or an entity expressly authorized by the sports
governing body to provide such information to licensees, that
authorizes the use of such data for determining the outcome of
tier 2 sports wagers on such sports events.
"Organization licensee" has the meaning given to that term
in the Illinois Horse Racing Act of 1975.
"Owners licensee" means the holder of an owners license
under the Illinois Gambling Act.
"Person" means an individual, partnership, committee,
association, corporation, or any other organization or group
of persons.
"Personal biometric data" means an athlete's information
derived from DNA, heart rate, blood pressure, perspiration
rate, internal or external body temperature, hormone levels,
glucose levels, hydration levels, vitamin levels, bone
density, muscle density, and sleep patterns.
"Prohibited conduct" includes any statement, action, and

HB5811 - 3 - LRB104 22393 HLH 38836 b
other communication intended to influence, manipulate, or
control a betting outcome of a sporting contest or of any
individual occurrence or performance in a sporting contest in
exchange for financial gain or to avoid financial or physical
harm. "Prohibited conduct" includes statements, actions, and
communications made to a covered person by a third party, such
as a family member or through social media. "Prohibited
conduct" does not include statements, actions, or
communications made or sanctioned by a team or sports
governing body.
"Qualified applicant" means an applicant for a license
under this Act whose application meets the mandatory minimum
qualification criteria as required by the Board.
"Sporting contest" means a sports event or game on which
the State allows sports wagering to occur under this Act.
"Sports event" means a professional sport or athletic
event, a collegiate sport or athletic event, a motor race
event, or any other event or competition of relative skill
authorized by the Board under this Act.
"Sports facility" means a facility that hosts sports
events and holds a seating capacity greater than 17,000
persons, except in a municipality with a population of more
than 1,000,000, a seating capacity greater than 10,000
persons.
"Sports governing body" means the organization that
prescribes final rules and enforces codes of conduct with

HB5811 - 4 - LRB104 22393 HLH 38836 b
respect to a sports event and participants therein.
"Sports wagering" means accepting wagers on sports events
or portions of sports events, or on the individual performance
statistics of athletes in a sports event or combination of
sports events, by any system or method of wagering, including,
but not limited to, in person or over the Internet through
websites and on mobile devices. "Sports wagering" includes,
but is not limited to, single-game bets, teaser bets, parlays,
over-under, moneyline, pools, exchange wagering, in-game
wagering, in-play bets, proposition bets, and straight bets.
"Sports wagering" does not include fantasy contests as that
term is defined in Section 25-120.1.
"Sports wagering account" means a financial record
established by a master sports wagering licensee for an
individual patron in which the patron may deposit and withdraw
funds for sports wagering and other authorized purchases and
to which the master sports wagering licensee may credit
winnings or other amounts due to that patron or authorized by
that patron.
"Tier 1 sports wager" means a sports wager that is
determined solely by the final score or final outcome of the
sports event and is placed before the sports event has begun.
"Tier 2 sports wager" means a sports wager that is not a
tier 1 sports wager.
"Wager" means a sum of money or thing of value risked on an
uncertain occurrence.

HB5811 - 5 - LRB104 22393 HLH 38836 b
(Source: P.A. 104-468, Article 130, Section 130-5, eff.
6-16-26; 104-468, Article 140, Section 140-10, eff. 6-16-26;
revised 7-13-26.)
(230 ILCS 45/25-90)
Sec. 25-90. Tax; Sports Wagering Fund.
(a) For the privilege of holding a license to operate
sports wagering under this Act until June 30, 2024, this State
shall impose and collect 15% of a master sports wagering
licensee's adjusted gross sports wagering receipts from sports
wagering. The accrual method of accounting shall be used for
purposes of calculating the amount of the tax owed by the
licensee.
The taxes levied and collected pursuant to this subsection
(a) are due and payable to the Board no later than the last day
of the month following the calendar month in which the
adjusted gross sports wagering receipts were received and the
tax obligation was accrued.
(a-5) In addition to the tax imposed under subsection (a),
(d), (d-5), or (d-7) of this Section, for the privilege of
holding a license to operate sports wagering under this Act,
the State shall impose and collect 2% of the adjusted gross
receipts from sports wagers that are placed within a home rule
county with a population of over 3,000,000 inhabitants, which
shall be paid, subject to appropriation from the General
Assembly, from the Sports Wagering Fund to that home rule

HB5811 - 6 - LRB104 22393 HLH 38836 b
county for the purpose of enhancing the county's criminal
justice system.
(b) The Sports Wagering Fund is hereby created as a
special fund in the State treasury. Except as otherwise
provided in this Act, all moneys collected under this Act by
the Board shall be deposited into the Sports Wagering Fund.
Through August 25, 2024, on the 25th of each month, any moneys
remaining in the Sports Wagering Fund in excess of the
anticipated monthly expenditures from the Fund through the
next month, as certified by the Board to the State
Comptroller, shall be transferred by the State Comptroller and
the State Treasurer to the Capital Projects Fund. Beginning
September 25, 2024, on the 25th of each month, of the moneys
remaining in the Sports Wagering Fund in excess of the
anticipated monthly expenditures from the Fund through the
next month, as certified by the Board to the State
Comptroller, the State Comptroller shall direct and the State
Treasurer shall transfer 58% to the General Revenue Fund and
42% to the Capital Projects Fund.
(c) Beginning with July 2021, and on a monthly basis
thereafter, the Board shall certify to the State Comptroller
the amount of license fees collected in the month for initial
licenses issued under this Act, except for occupational
licenses. As soon after certification as practicable, the
State Comptroller shall direct and the State Treasurer shall
transfer the certified amount from the Sports Wagering Fund to

HB5811 - 7 - LRB104 22393 HLH 38836 b
the Rebuild Illinois Projects Fund.
(d) Beginning on July 1, 2024, and for each 12-month
period thereafter, for the privilege of holding a license to
operate sports wagering under this Act, this State shall
impose a privilege tax on the master sports licensee's
adjusted gross sports wagering receipts from sports wagering
over the Internet or through a mobile application based on the
following rates:
20% of annual adjusted gross sports wagering receipts
up to and including $30,000,000.
25% of annual adjusted gross sports wagering receipts
in excess of $30,000,000 but not exceeding $50,000,000.
30% of annual adjusted gross sports wagering receipts
in excess of $50,000,000 but not exceeding $100,000,000.
35% of annual adjusted gross sports wagering receipts
in excess of $100,000,000 but not exceeding $200,000,000.
40% of annual adjusted gross sports wagering receipts
in excess of $200,000,000.
(d-5) Beginning on July 1, 2024, and for each 12-month
period thereafter, for the privilege of holding a license to
operate sports wagering under this Act, this State shall
impose a privilege tax on the master sports licensee's
adjusted gross sports wagering receipts from sports wagering
from other than over the Internet or through a mobile
application based on the following rates:
20% of annual adjusted gross sports wagering receipts

HB5811 - 8 - LRB104 22393 HLH 38836 b
up to and including $30,000,000.
25% of annual adjusted gross sports wagering receipts
in excess of $30,000,000 but not exceeding $50,000,000.
30% of annual adjusted gross sports wagering receipts
in excess of $50,000,000 but not exceeding $100,000,000.
35% of annual adjusted gross sports wagering receipts
in excess of $100,000,000 but not exceeding $200,000,000.
40% of annual adjusted gross sports wagering receipts
in excess of $200,000,000.
(d-7) Beginning on July 1, 2025, and each month
thereafter, for the privilege of holding a license to operate
sports wagering under this Act, this State shall impose a
wager tax on each master sports licensee for each individual
wager placed with the master sports licensee for sports
wagering over the Internet or through a mobile application.
The tax shall be based on the following schedule and shall be
in addition to any other taxes or fees imposed under this Act:
The tax shall be $0.25 per wager for the first 20,000,000
annual combined Tier 1 and Tier 2 wagers.
The tax shall be $0.50 per wager for each wager in excess
of 20,000,000 annual combined Tier 1 and Tier 2 wagers.
The tax levied under this subsection shall be deposited
monthly into the Sports Wagering Fund. The Board shall certify
all amounts deposited into the Sports Wagering Fund under this
subsection to the State Comptroller. The State Comptroller
shall direct and the State Treasurer shall transfer that

HB5811 - 9 - LRB104 22393 HLH 38836 b
certified amount from the Sports Wagering Fund to the General
Revenue Fund.
As used in this subsection, "annual combined Tier 1 and
Tier 2 wagers" means the total number of individual wagers
placed with the licensee, regardless of outcome or payout in a
given fiscal year.
(d-10) The accrual method of accounting shall be used for
purposes of calculating the amount of the tax owed by the
licensee.
(d-15) The taxes levied and collected pursuant to
subsections (d) (d-5), and (d-7) are due and payable to the
Board no later than the last day of the month following the
calendar month in which the adjusted gross sports wagering
receipts were received and the tax obligation was accrued.
(d-20) (Blank). In addition to all other taxes and
payments owed under this Act, any wagers offered under this
Act shall be subject to incur a transaction tax equal to the
1.75% of each exchange wager. After the first five million
exchange wagers conducted by a licensee during a fiscal year,
the transaction tax imposed under this subsection shall
increase to 3.5% of each exchange wager.
The tax levied under this subsection shall be deposited
monthly into the Sports Wagering Fund. The Board shall certify
all amounts deposited into the Sports Wagering Fund under this
subsection to the State Comptroller. The State Comptroller
shall direct and the State Treasurer shall transfer that

HB5811 - 10 - LRB104 22393 HLH 38836 b
certified amount from the Sports Wagering Fund to the General
Revenue Fund.
(e) Annually, a master sports wagering licensee shall
transmit to the Board an audit of the financial transactions
and condition of the licensee's total operations.
Additionally, within 90 days after the end of each quarter of
each fiscal year, the master sports wagering licensee shall
transmit to the Board a compliance report on engagement
procedures determined by the Board. All audits and compliance
engagements shall be conducted by certified public accountants
selected by the Board. Each certified public accountant must
be registered in the State of Illinois under the Illinois
Public Accounting Act. The compensation for each certified
public accountant shall be paid directly by the master sports
wagering licensee to the certified public accountant.
(Source: P.A. 103-592, eff. 6-7-24; 104-6, eff. 6-16-25;
104-468, eff. 6-16-26.)
Section 99. Effective date. This Act takes effect upon
becoming law.