Illinois SB 2800: SPORTS WAGERING-NO LOCAL TAXES

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2800

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

SYNOPSIS AS INTRODUCED:

230 ILCS 45/25-115 new

 Amends the Sports Wagering Act. Denies home rule units the power to regulate, license, or tax sports wagering. Effective immediately.

LRB104 16247 BAB 29631 b

A BILL FOR

SB2800LRB104 16247 BAB 29631 b

1 AN ACT concerning gaming.

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

3represented in the General Assembly:

4 Section 5. The Sports Wagering Act is amended by adding 

5Section 25-115 as follows:

6 (230 ILCS 45/25-115 new)

7 Sec. 25-115. Home rule. 

8 (a) The regulation and licensing of sports wagering, 

9including, but not limited to, the imposition of fees, 

10surcharges, or other costs for the privilege of conducting or 

11participating in sports wagering, are exclusive powers and 

12functions of the State. A home rule unit may not regulate or 

13license sports wagering. This subsection (a) is a denial and 

14limitation of home rule powers and functions under subsection 

15(h) of Section 6 of Article VII of the Illinois Constitution.

16 (b) A home rule unit may not impose or collect a tax on 

17sports wagering or a tax on receipts generated from sports 

18wagering. This subsection (b) is a denial and limitation of 

19home rule powers and functions under subsection (g) of Section 

206 of Article VII of the Illinois Constitution. 

21 Section 99. Effective date. This Act takes effect upon 

22becoming law.

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