Research

State of Play

Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

  • Number of Casinos 5

  • Economic Impact $14.0 Million

  • Jobs Supported 105

  • Tax Impact & Tribal Revenue Share $1.4 Million

  • Gross Gaming Revenue N/A

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2021.

Nebraska Gaming Commission

The newly-created Nebraska Gaming Commission (NGC) will be responsible for the oversight of casino gaming at the state’s licensed racetracks.

However, the Nebraska Racing & Gaming Commission operating on an interim basis, in November 2021, released their final draft regulations concerning casino gaming. If approved, these regulations would be enacted and enforced by the newly-created NGC.

AVAILABLE GAMING LICENSES
Authorized Gaming Operator License
Gaming Facility License

For more information on available gaming licenses, see Regulatory Fact Sheet.

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

TAX RATE
Initiative 431 establishes a 20 percent tax on all gross gaming revenue generated within licensed racetracks. Gross gaming revenue is defined as the amount of money players gamble minus the amount won, federal taxes, and any promotional gaming credits received from the operator and redeemed by the player.

TAX PROMOTIONAL CREDITS
In Nebraska, promotional credits may be deducted from the operator’s gross gaming revenue.

WITHHOLDINGS ON WINNINGS
Casino winnings must be included on personal tax forms as taxable income.

TAX ALLOCATION
Nebraska gaming tax revenue is distributed in the following manner:

  • 70 percent to the state’s existing property tax relief fund;
  • 2.5 percent to the state’s general fund;
  • 2.5 percent to the state’s Compulsive Gamblers Assistance Fund; and
  • 25 percent to the city or county where the racetrack is located.

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

STATUTORY FUNDING REQUIREMENT
2.5 percent of total tax revenues.

SELF-EXCLUSION
Voluntary and may be added to the Self-Exclusion list for a period of (1) 1 year; (2) 18 months; (3) 5 years, or; (4) a lifetime.

COMPLIMENTARY ALCOHOLIC DRINKS
TBD. Regulations are forthcoming.

ADVERTISING RESTRICTIONS
Regulations are forthcoming.

ON-PREMISE DISPLAY REQUIREMENT
Regulations are forthcoming.

AGE RESTRICTIONS
21+ years of age to gamble
21+ of age on floor

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

TESTING REQUIREMENTS
Must use accredited independent testing laboratory for evaluation

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Requires 5 business-day notice to the NRGC.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
TBD. Regulations are forthcoming.

CREDIT OFFERED TO PATRONS
None

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

LEGAL SINGLE GAME SPORTS BETTING
Retail sports betting was authorized in May 2021, however it is not yet operational within the state. Regulations are forthcoming.