A bill for an act relating to licenses to conduct pari-mutuel wagering on simultaneously telecast dog races, and including effective date provisions.

SSB 3002 creates a new license allowing businesses to conduct pari-mutuel betting on simulcast (televised) dog and horse races without requiring live races at the facility. To qualify, an entity must have an agreement with the Iowa horsemen’s association for source market fees and operate through an existing gambling facility licensed under Iowa law. The license requires an annual fee, an annual audit, and subjects wagering over $25 million per year to a 2% tax, with revenue split between the horse racing fund and the commission. The bill takes effect on July 1, 2027.