Senate Study Bill 3002 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON STATE GOVERNMENT BILL BY CHAIRPERSON ROZENBOOM) A BILL FOR An Act relating to licenses to conduct pari-mutuel wagering on 1 simultaneously telecast dog races, and including effective 2 date provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5651XC (3) 91 ss/ns

S.F. _____ Section 1. Section 99D.9D, Code 2026, is amended to read as 1 follows: 2 99D.9D Alternative simulcasting licensure —— horse and dog 3 races. 4 1. An entity that has entered into an agreement with the 5 Iowa horsemen’s benevolent and protective association for 6 source market fees related to simultaneously telecast horse 7 or dog races may submit an application to the commission for 8 a license under this chapter to conduct pari-mutuel wagering 9 on simultaneously telecast horse or dog races, subject to 10 the requirements of this section . Unless inconsistent with 11 the requirements of this section , an entity submitting an 12 application for a license under this section shall comply with 13 all requirements for submitting an application for a license 14 under this chapter . 15 2. If an application for a license under subsection 1 is 16 approved by the commission pursuant to the requirements of 17 this section and section 99D.9 , the entity submitting the 18 application shall be granted a license under this section to 19 conduct pari-mutuel wagering on simultaneously telecast horse 20 or dog races conducted at a facility of a licensee authorized 21 to conduct gambling games under chapter 99D or chapter 99F 22 pursuant to an agreement with the licensee of that facility 23 as authorized by this section . A licensee issued a license 24 pursuant to this section shall comply with all requirements 25 of this chapter applicable to licensees unless otherwise 26 inconsistent with the provisions of this section . 27 3. A license issued pursuant to this section shall authorize 28 the licensee to enter into an agreement with any licensee 29 authorized to operate an excursion gambling boat or gambling 30 structure under chapter 99F to conduct, without the requirement 31 to conduct live horse or dog races at the facility, pari-mutuel 32 wagering on simultaneously telecast horse or dog races at the 33 facility of the licensee authorized to operate an excursion 34 gambling boat or gambling structure under chapter 99F . 35 -1- LSB 5651XC (3) 91 ss/ns 1/ 3

S.F. _____ 4. The commission shall establish an annual license fee 1 and regulatory fee for any entity issued a license under this 2 section to conduct pari-mutuel wagering on simultaneously 3 telecast horse or dog races as authorized by this section . The 4 commission shall not impose any other fees for simultaneously 5 telecast horse or dog races conducted by any licensee under 6 this section . 7 5. The commission shall require that an annual audit 8 be conducted and submitted to the commission, in a manner 9 determined by the commission, concerning the operation of the 10 simultaneously telecast horse or dog races by any licensee 11 under this section . 12 Sec. 2. Section 99D.15, subsection 4, paragraph b, Code 13 2026, is amended to read as follows: 14 b. If wagering on simultaneously telecast horse races and 15 dog races is conducted by a licensee under section 99D.9D , 16 a tax of two percent is imposed on the gross sum wagered by 17 the pari-mutuel method on horse races and dog races which 18 are simultaneously telecast in excess of twenty-five million 19 dollars in a calendar year. The tax revenue from simulcast 20 horse races under this paragraph shall be deposited in the Iowa 21 horse racing fund created in section 99D.27B . The remaining 22 amount of tax revenue shall be deposited with the commission. 23 Sec. 3. EFFECTIVE DATE. This Act takes effect July 1, 2027. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill removes the authority of the state racing and 28 gaming commission to issue licenses to conduct pari-mutuel 29 wagering on simultaneously telecast dog races to an entity 30 that has entered into an agreement with the Iowa horsemen’s 31 benevolent and protective association for source market fees. 32 The bill takes effect July 1, 2027. 33 The bill does not otherwise amend or eliminate 34 authorizations for or references in the Code to dog racing 35 -2- LSB 5651XC (3) 91 ss/ns 2/ 3

S.F. _____ generally or wagering on simultaneously telecast dog races 1 under other licenses. 2 -3- LSB 5651XC (3) 91 ss/ns 3/ 3