Gaming - As introduced, allocates 2 percent of revenue from sports gaming in this state to programs that serve rural and urban at-risk youth. - Amends TCA Title 4, Chapter 49 and Title 67.

SB 2520 allocates 2% of sports gaming tax revenue in Tennessee to programs supporting at-risk youth in both rural and urban communities. It amends tax code to reduce the general fund allocation from 80% to 78% of the tax, redirecting the surplus 2% specifically for these youth initiatives. The Department of Economic and Community Development will administer the funds using existing resources, distributing them through a council to the state treasurer. The law takes effect July 1, 2026, creating a dedicated funding stream for youth programs without new taxes or spending.