Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2046: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues, further providing for establishment of State Gaming Fund and net slot machine revenue distribution; providing for skill video gaming; imposing duties on the Department of Revenue; and imposing a tax and criminal and civil penalties.
Status: In committee, November 18, 2025
What the bill says
Amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues, further providing for establishment of State Gaming Fund and net slot machine revenue distribution; providing for skill video gaming; imposing duties on the Department of Revenue; and imposing a tax and criminal and civil penalties.
From the introduced text, November 18, 2025:
Amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues, further providing for establishment of State Gaming Fund and net slot machine revenue distribution; providing for skill video gaming; imposing duties on the Department of Revenue; and imposing a tax and criminal and civil penalties. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 1403(b.1)(1) of Title 4 of the Pennsylvania Consolidated Statutes is amended to read: § 1403. Establishment of State Gaming Fund and net slot machine revenue distribution. * * * (b.1) Slot machine tax at Category 4 licensed facilities.-- (1) The department shall determine and each Category 4 slot machine licensee shall pay a daily tax of [50%] 32% from its daily gross terminal revenue from the slot machines in operation at the Category 4 licensed facility and a local share assessment as provided in subsection (c.1). All money owed to the Commonwealth, a county or a municipality under this section shall be held in trust by the licensed gaming entity for the Commonwealth, the county and the municipality until the money is paid or transferred to the fund. Unless otherwise agreed to by the board, a licensed gaming entity shall establish a separate bank account to maintain gross terminal revenue until such time as the money is paid or …