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    Home ยป Tax Relief Nebraska Pushes Online Sports Betting Measures Into Ballot Review Process
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    Tax Relief Nebraska Pushes Online Sports Betting Measures Into Ballot Review Process

    Andrew FletcherBy Andrew FletcherJuly 4, 20263 Mins Read
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    Nebraska’s Tax Relief Nebraska campaign has submitted more than 350,000 signatures to state election officials in support of two online sports wagering measures.

    The petitions now enter a county-by-county validity review, representing the final procedural hurdle before a potential November vote.

    One measure asks voters to amend the state constitution, while the other establishes rules for a mobile market tied to licensed racetrack casinos.

    The campaign filed both petitions ahead of the 2 July deadline, with the constitutional proposal requiring roughly 126,000 valid signatures and its statutory companion needing roughly 88,000.

    Both measures must also satisfy a geographic test, requiring valid signatures equal to 5% of registered voters across 38 of Nebraska’s 93 counties.

    The two proposals are designed to work together, with the constitutional amendment authorising the legislature to permit internet wagering for customers physically located inside Nebraska.

    Starting 1 January 2027, authorised racetrack operators and their platform partners would be permitted to offer online wagering once approved by the Racing and Gaming Commission.

    The commission would be required to issue regulations by 1 June 2027, with operators needing Nebraska-based servers and commission-approved controls in place.

    An authorised operator could use no more than two online platforms run by platform providers, keeping the market within the existing racetrack-casino licensing structure.

    The measures would also preserve existing exclusions from Nebraska’s retail market, including a bar on wagers involving in-state college teams, certain college player markets, and individual athletes under 18.

    Nebraska voters approved casino gambling at racetracks back in 2020, with lawmakers later clearing retail sportsbooks through the Racetrack Gaming Act.

    Under current law, sports wagering is only permitted in person or at kiosks within licensed racetrack enclosures, meaning bettors cannot yet place a wager online.

    Legislative attempts to expand into mobile wagering were introduced last year but failed to change the retail-only rule, making this ballot campaign the most direct effort yet.

    Under current casino law, gross gaming revenue is taxed at 20%, with 70% of tax proceeds directed to the Property Tax Credit Cash Fund.

    If certified, two separate questions would appear before Nebraska voters on 3 November, each requiring a majority and support equal to at least 35% of all votes cast.

    Tax Relief Nebraska is funded primarily by national sportsbook operators, with FanDuel contributing a total of $3.5m across three separate payments between February and May.

    DraftKings, through DK Crown Holdings, matched that investment with the same payment pattern, also contributing a combined total of around $3.5m over the same period.

    Roar Digital, the BetMGM joint venture, added a further $250,000 during the campaign’s initial fundraising period, with FBG Enterprises Opco, tied to Fanatics Betting and Gaming, contributing $75,000.

    WarHorse Casinos, which operates venues in Lincoln and Omaha, is the principal Nebraska gaming company publicly associated with the campaign and has indicated it expects to partner with DraftKings and FanDuel if voters approve.

    The Sports Betting Alliance has also publicly declared its support for the petitions as the campaign heads into the certification process.

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    Andrew Fletcher

    Andrew Fletcher is a veteran iGaming journalist, and he keeps a close watch on regulatory developments and emerging business deals.

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    Tax Relief Nebraska Pushes Online Sports Betting Measures Into Ballot Review Process

    July 4, 2026

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