A bill for an act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions.

SF 2101 requires Iowa gambling and sports wagering licensees to distribute at least 3% of gambling game receipts and 0.75% of sports wagering net receipts for nonprofit purposes (like education, charity, or civic projects). It mandates that these funds be allocated proportionally to Iowa counties based on where contributors reside, using data from player rewards programs. Licensees must report contributor locations to the Department of Revenue, which calculates each county’s share; if a county receives less than 3% or no nonprofit applies, funds may be held for up to three years before being transferred to a county endowment fund. The bill applies to receipts collected in fiscal years starting after its effective date.