Illinois SB 2760: LGDF-WAGERING

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2760

Introduced 1/13/2026, by Sen. Patrick J. Joyce 

SYNOPSIS AS INTRODUCED:

30 ILCS 115/2 from Ch. 85, par. 612

 Amends the State Revenue Sharing Act. Provides that, if a municipality imposes fees, surcharges, or other costs for the privilege of conducting or participating in sports wagering, then the total amount of those fees, surcharges, or other costs shall be deducted from that municipality's Local Government Distributive Fund allocation and redistributed to the other municipalities and counties in this State in accordance with the Local Government Distributive Fund allocation formula.

LRB104 16618 HLH 30019 b

A BILL FOR

SB2760LRB104 16618 HLH 30019 b

1 AN ACT concerning finance.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The State Revenue Sharing Act is amended by 

5changing Section 2 as follows:

6 (30 ILCS 115/2) (from Ch. 85, par. 612)

7 Sec. 2. Allocation and disbursement. 

8 (a) As soon as may be after the first day of each month, 

9the Department of Revenue shall allocate among the several 

10municipalities and counties of this State the amount available 

11in the Local Government Distributive Fund and in the Income 

12Tax Surcharge Local Government Distributive Fund, determined 

13as provided in Sections 1 and 1a above. Except as provided in 

14Sections 13 and 13.1 of this Act, the Department shall then 

15certify such allocations to the State Comptroller, who shall 

16pay over to the several municipalities and counties the 

17respective amounts allocated to them. The amount of such Funds 

18allocable to each such municipality and county shall be in 

19proportion to the nu