A bill for an act providing for advance deposit wagering on gambling games, including a tax on net receipts, and providing penalties.

This bill establishes a voluntary exclusion system for individuals seeking to self-limit their access to online gambling platforms in Iowa. It requires gambling licensees to electronically access and share a confidential list of excluded individuals (with options for 5-year or lifetime exclusion periods) and provides resources for gambling treatment. Any winnings from wagers placed after exclusion are forfeited to the state general fund. The bill also creates licensing requirements for advance deposit gambling operators, including annual fees and mandatory responsible gaming features on their platforms. It directly affects online gamblers, licensees, and state revenue, with no mention of a new tax on net receipts in the enacted provisions.