relative to credits for the business profits tax and business enterprise tax.

This bill allows licensed gambling facilities to offer bets on historic horse races starting in 2024, provided they applied for the necessary license before October 18, 2023. The law requires that these wagers take place inside the facility where the operator is already licensed and prohibits the transfer or sale of the new licenses. Additionally, the bill repeals previous regulations regarding historic horse racing facilities and takes effect immediately upon passage.