authorize the operation of pari-mutuel historical horse racing machines, and to authorize a new tax.

This bill authorizes the operation of pari-mutuel historical horse racing machines in South Dakota. It directly affects the state's gaming industry and allows for the establishment of new betting machines that use historical horse racing data. The legislation also introduces a new tax on these machines, with revenue generated from the tax to be specified by the state legislature. This change expands the types of gambling activities permitted under current state law.