2021

LB 561 — Nebraska Sports Betting Law


LB 561 is the Nebraska statute that legalised retail sports betting in the state. Signed by Governor Pete Ricketts on May 25, 2021, it set up the framework for the four retail sportsbooks that exist today — but stripped out the original mobile-betting provisions to secure enough votes to pass.

Key Facts

Signed
May 25, 2021
Signed By
Gov. Pete Ricketts
First Bet
June 2023 (WarHorse Lincoln)
Mobile Betting
Not authorised
Tax Rate
20% of adjusted gross revenue
Regulator
Nebraska Racing and Gaming Commission

What LB 561 Authorises

LB 561 authorises retail sports betting at properties tied to licensed Nebraska racetracks (racinos). Up to six venues are technically allowed under the framework — currently four are operational. The law specifies a 20% tax on adjusted gross revenue, with proceeds directed to property tax relief, problem gambling programs, and the state general fund.

The Mobile Betting Carve-Out

The bill that became LB 561 originally included online and mobile sports betting provisions. They were stripped during legislative negotiation to secure enough votes to overcome a filibuster. Multiple subsequent attempts (LB 13, LR 3CA, LR 20CA, LB 421) have failed to add mobile back into the law.

In-State College Ban

LB 561 prohibits wagers on games involving any Nebraska college or university — Cornhuskers, Bluejays, Mavericks and others. The ban applies even when the in-state team is the visitor in another state's market.

Regulation and Oversight

The Nebraska Racing and Gaming Commission regulates sports betting alongside horse racing and casino gaming. Operators must hold racino licenses, pass background checks, comply with anti-money-laundering rules, and report bet-handling data on a regular basis.