Iowa legislation · 91st General Assembly
Iowa SF2101: A BILL FOR An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions
Status: In committee, January 27, 2026
An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.
What the bill says
A bill FOR An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.
From the introduced text, January 26, 2026:
A BILL FOR An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5191XS (8) ss/ns S.F. 2101 Section 1. Section 99F.6, subsection 4, paragraph a, subparagraph (2), Code 2026, is amended to read as follows: (2) (a) A qualified sponsoring organization licensed to operate gambling games under this chapter shall distribute the receipts of all gambling games, less reasonable expenses, charges, taxes, fees, and deductions allowed under this chapter, as winnings to players or participants or shall distribute the receipts for educational, civic, public, charitable, patriotic, or religious uses as defined in section 99B.1. A qualified sponsoring organization shall provide that any organization exempt from federal income taxes under section 501(c)(19) of the Internal Revenue Code, as defined in section 422.3, shall be eligible for a distribution of adjusted gross receipts for educational, civic, public, charitable, patriotic, or religious uses as required by this subparagraph. However, a licensee to conduct gambling games under this chapter shall, unless an operating agreement for an excursion gambling boat otherwise provides, distribute at least three percent of the adjusted gross receipts and, if applicable, three-quarters of one percent of sports wagering net receipts for each license year for educational, civic, …
Sponsors
- Adrian Dickey (R, 44) · primary sponsor
Latest actions
- : Subcommittee: Rozenboom, Bisignano, and Schultz. S.J. 149 .
- : Introduced, referred to State Government. S.J. 138 .
Subjects: receipts, endowment funds, game animals, gambling, county government, public funds, revenue department, nonprofit entities
Common questions
- What is SF2101?
- SF2101 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.
- What does SF2101 do?
- In its own words: A bill FOR An Act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.
- What is the status of SF2101?
- In committee as of January 27, 2026. Latest action: Subcommittee: Rozenboom, Bisignano, and Schultz. S.J. 149 . (January 27, 2026).
- Who sponsored SF2101?
- Adrian Dickey (R, 44).
- Where is the official record for SF2101?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2101&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.