Senate File 625 S-3108 Amend Senate File 625 as follows: 1 1. Page 1, before line 1 by inserting: 2 < Section 1. Section 8.57, subsection 3, paragraph d, 3 subparagraph (1), Code 2025, is amended by adding the following 4 new subparagraph division: 5 NEW SUBPARAGRAPH DIVISION . (0b) For the fiscal year 6 beginning July 1, 2026, and each fiscal year thereafter, of the 7 wagering tax receipts received pursuant to section 99F.11, the 8 remaining amount shall be credited to the gaming enforcement 9 revolving fund created in section 80.43 until the amount 10 credited to the fund under this subparagraph division equals 11 the amount appropriated from the fund by the general assembly 12 for the fiscal year to the department of public safety for 13 direct support costs for agents and officers of the division 14 of criminal investigation’s excursion gambling boat, gambling 15 structure, and racetrack enclosure enforcement activities, 16 including salaries, support, maintenance, miscellaneous 17 purposes, and full-time equivalent positions. > 18 2. Page 3, line 10, after < fund > by inserting < —— advance 19 deposit wagering tax > 20 3. Page 3, line 14, after < to > by inserting < subsection 6 21 and > 22 4. Page 3, line 20, by striking < subject to > and inserting 23 < tasked with > 24 5. Page 3, after line 35 by inserting: 25 < 6. A tax of two percent is imposed on the gross sum wagered 26 by the pari-mutuel method as an advance deposit wager under 27 section 99D.11, subsection 6, paragraph “c” . The tax imposed 28 under this subsection is in lieu of any tax imposed on such 29 wagers under section 99D.15. The tax revenue generated under 30 this subsection shall be deposited in the fund. > 31 6. By striking page 5, line 23, through page 6, line 1. 32 7. By renumbering as necessary. 33 -1- SF 625.1592 (1) 91 ns/js 1/ 2 #1. #2. #3. #4. #5. #6.