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.