Pennsylvania HB 2046: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues, further providing for establishment of State Gaming Fund and net slot machine revenue distribution; providing for skill video gaming; imposing duties on the Department of Revenue; and imposing a tax and criminal and civil penalties.

Bill Text

PRINTER'S NO. 2615
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2046
Session of
2025
INTRODUCED BY BURGOS, FRITZ, HAMM, ABNEY, GUZMAN, HILL-EVANS,
RIVERA, T. DAVIS, YOUNG, INGLIS AND GREEN, NOVEMBER 18, 2025
REFERRED TO COMMITTEE ON GAMING OVERSIGHT, NOVEMBER 18, 2025
AN ACT
Amending Title 4 (Amusements) of the Pennsylvania Consolidated
Statutes, in revenues, further providing for establishment of
State Gaming Fund and net slot machine revenue distribution;
providing for skill video gaming; imposing duties on the
Department of Revenue; and imposing a tax and criminal and
civil penalties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1403(b.1)(1) of Title 4 of the
Pennsylvania Consolidated Statutes is amended to read:
§ 1403. Establishment of State Gaming Fund and net slot machine
revenue distribution.
* * *
(b.1) Slot machine tax at Category 4 licensed facilities.--
(1) The department shall determine and each Category 4
slot machine licensee shall pay a daily tax of [50%] 32% from
its daily gross terminal revenue from the slot machines in
operation at the Category 4 licensed facility and a local
share assessment as provided in subsection (c.1). All money
owed to the Commonwealth, a county or a municipality under
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this section shall be held in trust by the licensed gaming
entity for the Commonwealth, the county and the municipality
until the money is paid or transferred to the fund. Unless
otherwise agreed to by the board, a licensed gaming entity
shall establish a separate bank account to maintain gross
terminal revenue until such time as the money is paid or
transferred under this section. Money in the fund is
appropriated to the department on a continuing basis for the
purposes set forth in paragraph (2).
* * *
Section 2. Title 4 is amended by adding a part to read:
PART IV
SKILL VIDEO GAMING
Chapter
51. Preliminary Provisions
52. Program
53. Organization
5 4. Certification Requirements
55. Distributors
56. Operators
57. Establishments
58. Players
59. Tax
60. Administration
61. Offenses Related to Operation of Unlicensed Skill Video
Games
62. O ffenses Related to Illegal Manufacturing, Distribution
or Operation of Skill Video Games
63. Miscellaneous Provisions
CHAPTER 51
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PRELIMINARY PROVISIONS
Sec.
5101. Scope of part.
5102. Definitions.
§ 5101. Scope of part.
This part relates to skill video gaming.
§ 5102. Definitions.
The following words and phrases when used in this part shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Applicant." A person that applies for permission to engage
in an act or activity that is regulated under the provisions of
this part.
"Bearer scrip." A ticket that is a printed receipt from a
skill video game system and is redeemable for cash equivalents .
"Camera system." A video camera system approved by the
department and provided by an operator to an establishment that
meets the specifications approved by the department.
"Cash." United States currency or coin.
"Cash equivalents." Instruments with a value equal to United
States currency or coin, including certified checks, cashier's
checks, mone y orders or other representations of value that the
department d eems a cash equivalent.
"Controlling interest." As follows:
(1) For a publicly traded entity, the term means the
holding of sole voting rights under State law or corporate
articles or bylaws that entitle the person to elect or
appoint one or more of the members of the board of directors
or other governing board or the holding of an ownership or
beneficial holding of 5% or more of the securities of the
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publicly traded legal entity, unless the presumption of
control or ability to elect is rebutted by clear and
convincing evidence.
(2) For a privately held corporation, partnership,
limited liability company or other form of privately held
legal entity, the term means the holding of securities in the
legal entity, unless the presumption of control is rebutted
by clear and convincing evidence.
"Department." The Department of Revenue of the Commonwealth.
"Distributor." An entity licensed by the department that
sells, leases, offers or provides and distributes skill video
game systems to an operator for use or play in this
Commonwealth.
"Entity." A domestic or foreign:
(1) business corporation;
(2) nonprofit corporation;
(3) general partnership;
(4) limited partnership;
(5) limited liability company;
(6) unincorporated nonprofit association;
(7) professional association; or
(8) business trust, common law business trust or
statutory trust.
"Establishment." An entity licensed by the department that
permits an operator to place and operate skill video game
systems o