States / Iowa

Iowa

More detail
  • Casinos. Iowa's market dates to 1989 excursion-boat legislation (first boat opened 1991) and 1994 racetrack-casino legislation (Bluffs Run opened March 1995). It now has 19 state-licensed commercial casino/racetrack facilities, taxed on a graduated adjusted-gross-receipts scale up to 22-24%.
  • Sports betting. Sports wagering was legalized in 2019 and launched August 15, 2019. It is taxed at a flat 6.75% of net receipts. Online and mobile sports wagering is allowed statewide. Iowa dropped its in-person registration requirement for new online sportsbook accounts effective January 1, 2021.
  • Daily fantasy sports. "Internet fantasy sports contests" (DFS) were legalized in 2019 and launched October 25, 2019. They are taxed at a flat 6.75% of adjusted revenue.
  • Taxes. A promotional-play tax discount for casino gambling games is being phased out and is scheduled to fully expire July 1, 2026.
  • Charitable gaming. Charitable gaming (bingo, raffles, social gambling) is licensed separately by the Department of Inspections, Appeals, and Licensing (DIAL) under Iowa Code ch. 99B.

Reviewed Oct 11, 2026 · 103 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)LiveAug 15, 2019CompetitiveAdvance deposit (mobile/online) sports wagering is statewide, tethered to a licensed facility operator. In-person account registration was required only through December 31, 2020; after January 1, 2021, accounts may be established remotely.
Iowa Code § 99F.9; 491 IAC ch. 13
[1],[2]
Sports (retail)LiveAug 15, 2019CompetitiveRetail sportsbooks operate at licensed casino/racetrack facilities statewide.
Iowa Code ch. 99F; 491 IAC ch. 13
[1],[3]
Online casinoNot authorizedNo statute authorizes online casino games (slots/table games) in Iowa; ch. 99F covers only land-based gambling games plus sports wagering.[1]
Online pokerNot authorized[1]
Commercial casinosLiveApr 1, 1991Competitive19 licensed facilities as of October 2026 (excursion-boat/land casinos plus Prairie Meadows Racetrack & Casino, the sole racetrack-casino). The first excursion boat (Dubuque's Casino Belle) opened April 1, 1991; loss limits and wager caps were removed in 1994; racetrack gambling games were authorized by a March 1994 law (Bluffs Run Casino opened March 15, 1995); table games at racetrack enclosures were authorized in 2004.
Iowa Code ch. 99F
[4],[3]
Tribal casinosLiveDec 31, 1992Monopoly TribalThe Sac and Fox Tribe of the Mississippi in Iowa (Meskwaki Nation) operates the Meskwaki Bingo Casino Hotel near Tama under a Tribal-State Class III gaming compact with Iowa, approved by the Department of the Interior in 1992 (later amended to remove criminal-jurisdiction provisions over non-members that Interior found conflicted with federal law), amended again in 1995, and replaced by a further compact executed October 21, 2004 and approved by Interior that December. The casino began operating December 31, 1992. Separately, significant Class III casinos tied to Nebraska's Winnebago and Omaha tribes (e.g., WinnaVegas near Sloan, and the Omaha Tribe's casino near Onawa) sit on trust land in Iowa, distinct from Meskwaki's operation. A fourth compact, between the Ponca Tribe of Nebraska and the State of Iowa, was submitted to Interior in December 2020; because the Secretary took no action within the IGRA review period, the compact was deemed approved and took effect March 5, 2021. Under that compact the tribe operates Prairie Flower Casino in Carter Lake, Iowa (Pottawattamie County, near Omaha); the Eighth Circuit upheld the tribe's right to site the casino there over a challenge from Iowa/Council Bluffs officials, holding the 1990 Ponca Restoration Act does not limit the casino's location. A 2025 report describes an expanded facility with 600 slot machines, a sportsbook, and electronic table games.[5],[6],[7],[8],[9],[10]?
LotteryLiveAug 22, 1985Monopoly StateEnabling legislation signed into law in April 1985 by Gov. Terry Branstad (after two earlier vetoes); the Lottery began ticket sales August 22, 1985, with a kickoff at the Iowa State Fair. Draw games (Powerball, Powerball Xs & Os, Mega Millions, Lotto America, Millionaire For Life, Pick 3, Pick 4), scratch games, InstaPlay, and pull-tabs sold through authorized retailers only.
Iowa Code Chapter 99G (Iowa Lottery)
[11],[12],[13]
iLotteryNot authorizedIowa Lottery: "does not offer online gaming or gambling"; games are sold only at authorized retailers.[11]
Daily fantasyLiveOct 25, 2019CompetitiveIowa separately licenses "internet fantasy sports contests" under ch. 99E: a $5,000 initial license fee for a term of up to 3 years, a minimum player age of 21, and an annual renewal fee of $1,000 (or $5,000 if the prior year's adjusted revenues were $150,000 or more).
Iowa Code ch. 99E
[14]
VGTs / VLTsNot authorizedGambling games confined by ch. 99F to licensed excursion-boat/racetrack facilities; Ch. 99B 'amusement devices' subchapter covers non-cash-prize devices, not VGT-style cash payout terminals.[15]
Historical horse racingNot authorizedNo reference to historical horse race machines found in Iowa Code ch. 99D or 99F provisions reviewed.[1]
Sweepstakes casinosContestedCompetitiveNot a standalone named ban: Gov. Kim Reynolds signed Senate File 2289 (May 2026), a broader gambling-enforcement bill (Division I, amending Iowa Code ch. 99), effective 2026-07-01. It newly empowers the Iowa Racing and Gaming Commission to issue cease-and-desist orders and seek court injunctions against unlicensed gambling, sports wagering, and "illegal sweepstakes" operators -- previously IRGC could only warn residents, not take direct enforcement action. SF 2289's reach extends to payment processors, gaming content suppliers, platform providers, and media affiliates that knowingly support unlicensed operations; it also applies to unlicensed daily fantasy sports platforms. As of October 2026, no sweepstakes-casino platform has yet excluded Iowa residents and no cease-and-desist orders under the new law have been reported. This reflects a new enforcement power and unresolved legal exposure for operators rather than a self-executing ban.[16],[17]
Prediction marketsContestedKalshi sued Iowa Attorney General Brenna Bird and the IRGC in federal court (filed around 2026-03-11), seeking a declaration that the federal Commodity Exchange Act and CFTC "exclusive jurisdiction" over designated-contract-market trading preempt Iowa's gambling and election-wagering laws as applied to its event contracts; the suit followed an AG meeting Kalshi's counsel said made clear Bird believes its offerings violate Iowa law. In September 2026, U.S. District Judge Stephen Locher denied Kalshi's request for a preliminary injunction, holding that sports event contracts are not "swaps" under the Commodity Exchange Act and that Kalshi had not exhausted other avenues before suing, leaving Kalshi open to Iowa gambling-law enforcement. Separately, Senate File 2470 (passed the Senate 45-1 in late March 2026; reported out of a House subcommittee by late April 2026, final disposition unconfirmed) would license and tax prediction markets rather than ban them: a 20% tax on adjusted revenue from Iowa users plus a 20% excise tax on each contract's purchase price, with an initial license fee reported as high as $20M after a floor amendment. Iowa's AG also joined a ~41-state multistate comment to the CFTC arguing prediction markets like Kalshi/Polymarket function as unregulated sportsbooks.[18],[19],[20]
Skill gamesContestedIowa's Dept. of Inspections and Appeals (DIA, not IRGC) regulates "amusement concession" devices under ch. 99B and has taken the position that disputed skill-style terminals are "unquestionably de facto slot machines" (Red Line Vending litigation); DIA allows only a capped number of chance-based amusement devices. A later case, Trestle Corp. v. DIA, sought judicial review of a DIA finding that its "Game of Skill" terminal is actually a game of chance, with reporting suggesting the dispute could reach the Iowa Supreme Court; no final ruling has been issued. A separate 2026 law (Senate File 2289) expanded enforcement power over unlicensed "games of chance and gambling" broadly but does not clearly name skill-game terminals specifically.[21],[16]
Card roomsNot authorizedIowa Code ch. 99F's license categories (excursion gambling boats, racetrack gambling structures, and their table games) do not include a standalone card-room/poker-room license outside a licensed casino; Iowa Administrative Code 491-ch.11 implementing ch. 99F likewise covers casino table games and slots, not independent card rooms. Ch. 99B separately permits nonprofit "qualified organizations" to run card-game tournaments withholding up to 5% of gross receipts, but that is charitable gaming (see charitable), not a commercial card-room category.[15],[1]
Lottery couriersNot authorizedIowa officials have denied at least one courier application (Jackpocket), and the Iowa Department of Revenue asked the legislature in 2024 to add an express statutory ban on online lottery-courier sales, arguing existing law already prohibits it. A 2025-26 Senate study bill (SSB 3093) would instead create a regulated courier framework with lottery-issued kiosks, but its enactment was not confirmed. No courier service currently operates in Iowa.[22]
Pick'em fantasyLiveCompetitiveRegulated under the same ch. 99E internet fantasy sports contest framework as traditional DFS; IRGC publishes a dedicated "Fantasy Sports" revenue report.
Iowa Code ch. 99E
[14],[23]
Pari-mutuelLiveLegalized Jan 1, 1983CompetitivePari-Mutuel Wagering Act passed 1983; first Racing Commission appointed July 1, 1983, predating the 2007-era renaming convention seen in other states (Iowa's agency has long been the Iowa Racing and Gaming Commission).
Iowa Code ch. 99D (Pari-Mutuel Wagering Act)
[3]
Advance deposit wageringLiveCompetitiveAdvance deposit wagering on horse racing is licensed separately (IRGC "Advance Deposit Wagering Operators" licensing category).
Iowa Code § 99D.11
[23]
Charitable gamingLiveMonopoly StateCovers bingo (incl. at fairs), raffles (incl. electronic raffles), social gambling (general, in licensed establishments, in public places, and between players), and amusement devices; licensed "qualified organizations" (nonprofits) may conduct bingo/raffles; a statutory "tax on prizes" applies (§99B.8). Regulator renamed from Dept. of Inspections & Appeals to Dept. of Inspections, Appeals, and Licensing (DIAL).
Iowa Code ch. 99B
[15]
Esports bettingNot authorizedIowa Code ch. 99F defines "sports wagering" as wagers on an "authorized sporting event" (professional, collegiate, or international sporting events). Per a 2020 legal-industry analysis, the Iowa Attorney General's office opined that esports is a simulated contest governed by ch. 99E (fantasy/simulated-game wagering), not a "sport or authorized sporting event" under ch. 99F, so traditional esports betting (wagering against a sportsbook on match outcomes) is not authorized; a related proposal for IRGC-regulated "fantasy esports" under ch. 99E was reported approved instead. No later IRGC rule or AG opinion has revisited this position.[24],[1]
Social casinoLiveNo Iowa statute or IRGC/DIA action targets pure free-to-play social casino apps with no cash-value prize redemption; Iowa's 2026 sweepstakes-enforcement law (Senate File 2289) targets dual-currency sweepstakes and unlicensed real-wager gambling, not no-prize social casino play. Iowa Code ch. 99B separately regulates non-prize "social gambling" among players, a related but distinct concept from branded social-casino apps.[16],[15]

Sports betting in Iowa: status, tax rate, sportsbooks and bills →

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Commercial casinostotal5%AGR$0–$1.0MJan 1, 1994Iowa Code § 99F.11(1)
Rate has applied to this tier since Iowa's 1994 unlimited-stakes-era casino law.
[1]?
Commercial casinostotal10%AGR$1.0M–$3.0MJan 1, 1994Iowa Code § 99F.11(1)
Rate has applied to this tier since Iowa's 1994 unlimited-stakes-era casino law.
[1]?
Commercial casinostotal22%AGR$3.0M–∞Jan 1, 1994Iowa Code § 99F.11(2)(a)
22% applies to excursion gambling boats/gambling structures, and to racetrack-enclosure licensees in counties sharing a market with a boat/structure licensee (unless the higher 24% threshold below is met). The rate rises to 24% on receipts after a racetrack licensee's table-games 'operational date' once its prior-year AGR reaches $100M+ (§99F.11(2)(b)); racetrack licensees with no boat/structure competitor in-county pay 24% outright (§99F.11(2)(c)).
[1]?
Daily fantasyonline6.75%OTHEROct 25, 2019Iowa Code § 99E.6
Same 6.75% tax on 'internet fantasy sports contest adjusted revenues' applies to all ch. 99E-licensed fantasy sports contests; Iowa's statute does not separately classify pick'em-style formats from traditional DFS, so this mirrors the dfs_pickem entry above.
[14]
Pick'em fantasyonline6.75%OTHEROct 25, 2019Iowa Code § 99E.6
6.75% tax on "internet fantasy sports contest adjusted revenues" -- the same flat rate as sports wagering.
[14]
Sports (online)total6.75%NET_REVENUEAug 15, 2019Iowa Code § 99F.11(5)
Flat 6.75% tax on "sports wagering net receipts" (gross receipts less winnings paid to wagerers); same rate applies to both retail and online/advance-deposit channels.
[1]
Sports (retail)retail6.75%NET_REVENUEAug 15, 2019Iowa Code § 99F.11(5)[1]

Historical rates

VerticalRateBasePeriodNotes
Commercial casinos · totalPromotional-play receipts on gambling games taxed at a declining 'adjusted percentage' of the standard rate: 83.33% (FY22), 66.67% (FY23), 50% (FY24), 33.33% (FY25), 16.67% (FY26), then full standard rate from July 1, 2026 (provision repealed)OTHERJul 1, 2021 – Jun 30, 2026[1]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating
19[4]

Legislation

Summary of significant pending gambling legislation this session
The promotional-play tax discount for casino gambling games (Iowa Code § 99F.11(3)) is being phased out on a declining 'adjusted percentage' schedule (83.33% in FY22 down to 16.67% in FY26) and is scheduled for full repeal July 1, 2026.[1]

Minimum age

Minimum age to gamble in a commercial casino
21[1]
Minimum age to play DFS
21[14]
Minimum age to purchase lottery
21
Higher than most states' lottery minimum age; Iowa Lottery site states players must be at least 21 to buy tickets.
[11]
Minimum age for pari-mutuel wagering
21
Higher than most states' pari-mutuel minimum age of 18.
[27]
Minimum age to place a sports wager
21[1]

Sports betting rules

Wagering on non-sports events like awards shows allowed
No
Statute separately excludes wagers on events sanctioned by a national or international olympic committee involving a participant under 18 (an Olympics-specific carve-out, not a general awards-show rule).
[2]
Wagering on college sports allowed at all
Yes
Wagering on non-Iowa collegiate teams/events is permitted.
[2]
Wagering on in-state college teams allowed
No
"Sports wagering" excludes wagers on an in-state collegiate sporting event in which a collegiate team from this state is a participant.
[2]
Credit cards may be used to fund accounts
No
A licensee may not accept a credit card to fund a sports-wagering account or to purchase other forms of credit for wagering.
[1]
New online accounts must be created in person
No
Required only prior to January 1, 2021: "Prior to January 1, 2021, an account must be established by an eligible individual in person with a licensee."
[2]
Online sports wagering available statewide (not tethered to premises)
Yes[1]
Operators must use official league data for some bets
No
Commission-approved sports wagering rules must state the source of information used to settle each wager, but Iowa law does not require that source to be a sports governing body's official data.
[1],[28]?

Tax revenue

Uses that commercial-casino and iGaming tax revenue is directed to by law, largest share first where the law sets shares
general_fund, local_government, tourism, infrastructure[1]
Where gaming tax revenue goes (education fund
Gambling-games tax: 0.5% to host city general fund + 0.5% to host county general fund (or split between county/nearest city if outside city limits), 0.8% to the county endowment fund, 0.2% split between the arts & culture enhancement fund / tourism marketing / Rebuild Iowa Infrastructure Fund, remainder per § 8.57(3) (general state funds). Sports-wagering tax proceeds go to a separate sports wagering receipts fund (§ 8.57I); by statute $8 million/year goes to the public safety equipment fund and an amount is set aside each year for the volunteer fire fighter and EMS length-of-service award program fund, with the rest spent as the legislature directs each session. DFS tax proceeds follow § 99E.6 allocation.[1],[29]
Uses that sports-wagering tax revenue is directed to by law, largest share first where the law sets shares
public_safety
The only fixed statutory earmarks from the sports wagering receipts fund are the public safety equipment fund and the volunteer fire fighter/EMS length-of-service award program; the balance is appropriated by the legislature each year rather than earmarked by category.
[29]

Revenue

Tax revenueMonthly · Commercial casinos, Sports (online)
Monthly3-month average
$20.0M$40.0M20182020202220242026Online sports launchCasinos tax changeMar 2021 $35.0M$25.7M

Calendar-year totals from available reports; incomplete years are partial totals.

VerticalMeasure20262025202420232022202120202019
Commercial casinosAGI (adjusted revenue)$1.3B$1.7B$1.7B$1.7B$1.8B$1.7B$1.1B$1.5B
Commercial casinosTax paid$235M$311M$322M$338M$347M$348M$223M$293M
Sports (online)GGR$179M$259M$203M$184M$143M$98.8M$27.2M$8.5M
Sports (online)Handle$1.9B$2.7B$2.6B$2.2B$2.1B$1.8B$405M$119M
Sports (online)Tax paid$12.8M$18.5M$14.8M$13.5M$11.9M$8.6M$2.9M$1.3M
Sports (retail)GGR$10.9M$15.7M$15.7M$18.3M$22.6M$26.7M$14.4M$10.8M
Sports (retail)Handle$98.3M$172M$192M$218M$232M$244M$170M$93.7M
Commercial casinosMonthly AGI (adjusted revenue)
Monthly3-month average
$100M$200M20182020202220242026Casinos tax changeMar 2021 $167M$132M
Sports (online)Monthly GGR
Monthly3-month average
$10.0M$20.0M$30.0M2020202220242026Nov 2025 $29.8M$18.1M
Sports (retail)Monthly GGR
Monthly3-month average
$0$2.0M$4.0M$6.0M2020202220242026Sep 2021 $4.2M$1.5M

Sports (online) by operator, latest reported 12-month window

Available reports only; missing months may make totals incomplete. License-holder totals may include partner-operated brands; rows are not necessarily additive.

OperatorChannelReported periodHandleGGR
Wild Rose EntertainmentonlineJul 1, 2026 – Sep 30, 2026$272M$22.7M
Boyd GamingonlineJul 1, 2026 – Sep 30, 2026$216M$19.3M
Bally's CorporationonlineJul 1, 2026 – Sep 30, 2026$43.6M$4.5M
Caesars EntertainmentonlineJul 1, 2026 – Sep 30, 2026$36.4M$3.1M
Elite Casino ResortsonlineJul 1, 2026 – Sep 30, 2026$38.2M$2.9M
Prairie Meadows Racetrack and CasinoonlineJul 1, 2026 – Sep 30, 2026$21.9M$1.9M
Dubuque Racing AssociationonlineJul 1, 2026 – Sep 30, 2026$0$0
Churchill Downs IncorporatedonlineJul 1, 2026 – Sep 30, 2026$0$0
Affinity GamingonlineJul 1, 2026 – Sep 30, 2026$0$0

Sports (retail) by operator, latest reported 12-month window

Available reports only; missing months may make totals incomplete. License-holder totals may include partner-operated brands; rows are not necessarily additive.

OperatorChannelReported periodHandleGGR
Boyd GamingretailJul 1, 2026 – Sep 30, 2026$15.6M$2.1M
Caesars EntertainmentretailJul 1, 2026 – Sep 30, 2026$7.1M$1.1M
Elite Casino ResortsretailJul 1, 2026 – Sep 30, 2026$3.9M$570K
Churchill Downs IncorporatedretailJul 1, 2026 – Sep 30, 2026$1.0M$283K
Wild Rose EntertainmentretailJul 1, 2026 – Sep 30, 2026$682K$188K
Prairie Meadows Racetrack and CasinoretailJul 1, 2026 – Sep 30, 2026$1.5M$155K
Dubuque Racing AssociationretailJul 1, 2026 – Sep 30, 2026$1.0M$62.2K
Bally's CorporationretailJul 1, 2026 – Sep 30, 2026$166K$42.6K
Affinity GamingretailJul 1, 2026 – Sep 30, 2026$0$0
What these figures mean
  • Commercial casinos: Adjusted revenue is adjusted gross revenue for all licensed casinos. Tax paid is the report's "state tax" line for all casinos.
  • Sports (online): GGR is the report's online sports wagering "net receipts" line. Tax paid is the report's "state tax" line, which covers retail and online sports wagering combined. IRGC reports one combined state tax figure for both channels, so it is carried here and left blank on retail.
  • Sports (retail): GGR is the report's retail sports wagering "net receipts" line. Tax is reported combined with online and shown on the online series.
Revenue report sources (32)

Lottery

Status
Live · Monopoly State
NotesEnabling legislation signed into law in April 1985 by Gov. Terry Branstad (after two earlier vetoes); the Lottery began ticket sales August 22, 1985, with a kickoff at the Iowa State Fair. Draw games (Powerball, Powerball Xs & Os, Mega Millions, Lotto America, Millionaire For Life, Pick 3, Pick 4), scratch games, InstaPlay, and pull-tabs sold through authorized retailers only.
[11],[12],[13]
Authorized
Apr 1985
Iowa Code Chapter 99G (Iowa Lottery)
First tickets sold
Aug 22, 1985
Run by
Iowa Lottery
Minimum age
21[11]
Multistate games
Powerball, Mega Millions, Lotto America, Millionaire for Life[11]
Where the money goes
Net lottery revenue is deposited in the lottery fund and transferred quarterly to the state General Fund; by statute $2.5 million/year goes first to the Veterans Trust Fund and $100,000/year each to the public safety and corrections survivor benefits funds, and any Vision Iowa fund shortfall is also covered from lottery revenue, all before the general-fund deposit (Iowa Code 99G.39-.40).[25],[26]
Online sales (iLottery)
Not authorized
Iowa Lottery: "does not offer online gaming or gambling"; games are sold only at authorized retailers.
[11]
Courier services
Not authorized
NotesIowa officials have denied at least one courier application (Jackpocket), and the Iowa Department of Revenue asked the legislature in 2024 to add an express statutory ban on online lottery-courier sales, arguing existing law already prohibits it. A 2025-26 Senate study bill (SSB 3093) would instead create a regulated courier framework with lottery-issued kiosks, but its enactment was not confirmed. No courier service currently operates in Iowa.
[22]
Lottery sales and money kept by the stateState fiscal years
SalesKept by the stateOnline gambling legalized
$200M$400M$600MFY2012FY2015FY2018FY2021FY20241$458M$108M
  1. 1May 13, 2019: online sports betting legalized · launched Aug 15, 2019
Yearly figures
Fiscal yearSalesPrizesAdministrationKept by the statePrize share
FY2024$458M$313M$37.7M$108M68%
FY2023$450M$305M$36.0M$109M68%
FY2022$404M$274M$31.2M$99.0M68%
FY2021$423M$289M$32.2M$102M68%
FY2020$348M$236M$30.7M$80.6M68%
FY2019$365M$242M$31.4M$92.1M66%
FY2018$347M$227M$33.5M$85.7M66%
FY2017$329M$216M$32.6M$81.1M65%
FY2016$367M$222M$56.6M$88.5M60%
FY2015$325M$197M$51.5M$76.4M61%
FY2014$314M$187M$50.1M$77.1M60%
FY2013$339M$201M$52.6M$85.9M59%
FY2012$311M$182M$48.9M$79.5M59%

Source: U.S. Census Bureau, Annual Survey of State Government Finances

Lottery timeline

  • Aug 22, 1985 · Launched · Lottery
    Iowa Lottery begins ticket sales with a kickoff celebration at the Iowa State Fair[12]
  • Apr 1985 · Legalized · Lottery
    Iowa lottery enabling legislation signed into law by Gov. Terry Branstad[12]

Lottery bills

  • SSB3093 (2025-2026): A bill for an act relating to the purchase of lottery shares and tickets by a courier service. · Dead Jan 28, 2026
  • HSB593 (2025-2026): A bill for an act relating to the purchase of lottery shares and tickets by a courier service. · Dead Jan 27, 2026
  • HF260 (2025-2026): A bill for an act relating to the Iowa lottery. · Enacted Mar 28, 2025
  • SF306 (2025-2026): A bill for an act relating to the Iowa lottery. · Failed Feb 25, 2025
  • SSB1035 (2025-2026): A bill for an act relating to the Iowa lottery. · Dead Feb 12, 2025
  • SF145 (2025-2026): A bill for an act concerning confidential information of the Iowa lottery, and including applicability provisions. · Dead Feb 11, 2025
  • HSB69 (2025-2026): A bill for an act relating to the Iowa lottery. · Dead Feb 6, 2025
  • HF161 (2025-2026): A bill for an act concerning the withholding of names, addresses, and personally identifiable information of certain lottery prize winners. · Dead Jan 30, 2025

Licensed operators

OperatorBrandVerticalLicenseStatusLaunchedPartner / venue
Affinity GamingLakeside Hotel CasinoCommercial casinosFacility license (licensed operator)activeHGI - Lakeside, LLC[30],[31]
Bally's CorporationBally's MarquetteCommercial casinosFacility license (licensed operator)activeCasino Queen Marquette, LLC[32],[33]
Boyd GamingDiamond Jo WorthCommercial casinosFacility license (licensed operator)activeDiamond Jo Worth, LLC[34]
Boyd GamingDiamond Jo CasinoCommercial casinosFacility license (licensed operator)activeDiamond Jo, LLC[35]
Caesars EntertainmentHarrah's Council Bluffs Casino & HotelCommercial casinosFacility license (nonprofit-direct; managed by Harveys Iowa Management Company LLC)activeIowa West Racing Association[36]
Caesars EntertainmentHorseshoe Casino Council BluffsCommercial casinosFacility license (nonprofit-direct)activeIowa West Racing Association[37]
Caesars EntertainmentIsle Casino Hotel WaterlooCommercial casinosFacility license (licensed operator)activeIOC Black Hawk County, Inc.[38],[39]
Caesars EntertainmentIsle of Capri - BettendorfCommercial casinosFacility license (licensed operator)activeIsle of Capri Bettendorf, L.C.[40],[41]
Churchill Downs IncorporatedHard Rock Hotel and Casino Sioux CityCommercial casinosFacility license (licensed operator)activeSCE Partners, LLC[42],[43]
Dubuque Racing AssociationQ CasinoCommercial casinosFacility license (nonprofit-direct)activeDubuque Racing Association, Ltd.[44]
Elite Casino ResortsGrand Falls Casino ResortCommercial casinosFacility license (licensed operator)activeGrand Falls Casino Resort, LLC[45],[46]
Elite Casino ResortsRiverside Casino and Golf ResortCommercial casinosFacility license (licensed operator)activeRiverside Casino and Golf Resort, LLC[47]
Elite Casino ResortsGreat River Casino ResortCommercial casinosFacility license (licensed operator)activeJan 27, 2026Great River Casino Resort, LLC[48],[49]
Elite Casino ResortsRhythm City Casino ResortCommercial casinosFacility license (licensed operator)activeRhythm City Casino, LLC[50]
PENN EntertainmentAmeristar Casino Council BluffsCommercial casinosFacility license (licensed operator)activeAmeristar Casino Council Bluffs, LLC[51],[52]
Prairie Meadows Racetrack and CasinoPrairie Meadows Racetrack & CasinoCommercial casinosFacility license (nonprofit-direct)activePrairie Meadows Racetrack and Casino, Inc.[53]
Wild Rose EntertainmentWild Rose Casino & Resorts - ClintonCommercial casinosFacility license (licensed operator)activeWild Rose Clinton, L.L.C.[54]
Wild Rose EntertainmentWild Rose Casino & Resorts - EmmetsburgCommercial casinosFacility license (licensed operator)activeWild Rose Emmetsburg, L.L.C.[55]
Wild Rose EntertainmentWild Rose Casino & Resorts - JeffersonCommercial casinosFacility license (licensed operator)activeWild Rose Jefferson, L.L.C.[56]
Bally's CorporationBally BetSports (online)Advance Deposit Sports Wagering licenseeactiveballys-corporation · Bally's Marquette[52]
bet365bet365Sports (online)Advance Deposit Sports Wagering licenseeactiveballys-corporation · Bally's Marquette[52]
BetMGMBetMGMSports (online)Advance Deposit Sports Wagering licenseeactiveboyd-gaming · Diamond Jo Worth[52]
Caesars EntertainmentCaesars SportsbookSports (online)Advance Deposit Sports Wagering licenseeactivecaesars-entertainment · Harrah's Casino, Horseshoe Casino, Isle Casino Hotel Waterloo, Isle of Capri - Bettendorf, Prairie Meadows[52]
Circa SportsCirca SportsSports (online)Advance Deposit Sports Wagering licenseeactivewild-rose-entertainment · Wild Rose Casino - Jefferson[52]
DraftKingsDraftKingsSports (online)Advance Deposit Sports Wagering licenseeactivewild-rose-entertainment · Wild Rose Casino - Clinton, Wild Rose Casino - Emmetsburg, Wild Rose Casino - Jefferson[52]
Dubuque Racing AssociationQ SportsbookSports (online)Advance Deposit Sports Wagering licenseeactivedubuque-racing-association · Q Casino[52]
FanaticsFanatics SportsbookSports (online)Advance Deposit Sports Wagering licenseeactiveelite-casino-resorts · Great River Casino Resort[52]
FanDuelFanDuelSports (online)Advance Deposit Sports Wagering licenseeactiveboyd-gaming · Diamond Jo Casino[52]
Hard Rock DigitalHard Rock SportsbookSports (online)Advance Deposit Sports Wagering licenseeactivechurchill-downs-incorporated · Hard Rock Casino (Sioux City)[52]
PENN EntertainmenttheScore BetSports (online)Advance Deposit Sports Wagering licenseeactiveDec 1, 2025penn-entertainment · Ameristar Casino Council Bluffs[52]
Rush Street InteractiveBetRiversSports (online)Advance Deposit Sports Wagering licenseeactivewild-rose-entertainment · Wild Rose Casino - Clinton, Wild Rose Casino - Jefferson[52]
SporttradeSporttradeSports (online)Advance Deposit Sports Wagering licenseeactivewild-rose-entertainment · Wild Rose Casino - Clinton[52]
PENN EntertainmentESPN BetSports (online)Advance Deposit Sports Wagering licenseeexited (Dec 1, 2025)Nov 14, 2023penn-entertainment · Ameristar Casino Council Bluffs[52]

Casinos

23 properties open, 1 closed.

PropertyTypeCityOperatorOpenedSportsbookHotel
Ameristar Casino Council Bluffs[103]Commercial casinoCouncil BluffsBoyd Gaming
Casino Queen Marquette[103]Commercial casinoMarquette
Catfish Bend Casino[103]Commercial casinoBurlingtonGreat River Entertainment
Diamond Jo Dubuque[103]Commercial casinoDubuqueBoyd Gaming
Diamond Jo Worth[103]Commercial casinoNorthwoodBoyd Gaming
Grand Falls Casino Resort[103]Commercial casinoLarchwoodElite Casino Resorts
Hard Rock Sioux City[103]Commercial casinoSioux CityHard Rock International
Harrah's Council Bluffs[103]Commercial casinoCouncil BluffsCaesars Entertainment
Horseshoe Council Bluffs[103]Commercial casinoCouncil BluffsCaesars Entertainment
Isle Casino Bettendorf[103]Commercial casinoBettendorfCaesars Entertainment
Isle Casino Waterloo[103]Commercial casinoWaterlooCaesars Entertainment
Lakeside Hotel & Casino[103]Commercial casinoOsceolaYes
Q Casino[103]Commercial casinoDubuqueDubuque Racing Association
Rhythm City Casino Resort
Formerly an Isle of Capri property.
[103]
Commercial casinoDavenportCaesars Entertainment
Riverside Casino & Golf Resort[103]Commercial casinoRiverside
Wild Rose Casino and Resort - Clinton[103]Commercial casinoClintonWild Rose Entertainment2008
Wild Rose Casino and Resort - Emmetsburg[103]Commercial casinoEmmetsburgWild Rose Entertainment
Wild Rose Casino and Resort - Jefferson[103]Commercial casinoJeffersonWild Rose Entertainment2015
Prairie Meadows Racetrack and Casino[103]RacinoAltoonaPrairie Meadows Racetrack and Casino
Blackbird Bend Casino[103]Tribal casinoOnawaOmaha Tribe of Nebraska
Meskwaki Casino[103]Tribal casinoTamaSac and Fox Tribe of the Mississippi in Iowa
Prairie Flower Casino[103]Tribal casinoCarter LakePonca Tribe of Nebraska
WinnaVegas Casino Resort[103]Tribal casinoSloanWinnebago Tribe of NebraskaYes
Closed (1)
PropertyTypeCityOperatorOpenSportsbookHotel
Argosy Casino Sioux City[103]Commercial casinoSioux CityPENN Entertainment? – Jul 30, 2014

Enforcement

Penalties against licensed companies

DateAgainstActionAmountWhat happened
Jul 24, 2026Betfair Interactive US LLC (d/b/a FanDuel)Consent agreement
Sports (retail)
$95,000FanDuel agreed to a two-count stipulated agreement ($50,000 and $45,000) after its Iowa retail sportsbooks accepted 21,638 impermissible wagers (about $60,700) on the Maharlika Pilipinas Basketball League and one impermissible retail soccer-card wager; FanDuel has since exited retail sportsbook operation in Iowa.[57]
Jul 11, 2025Betfair Interactive US LLC (d/b/a FanDuel)Consent agreement
Sports (online)
$125,000FanDuel's Iowa licensee agreed to a five-count stipulated agreement (counts of $20,000/$25,000/$25,000/$25,000/$30,000) for accepting impermissible wagers and, on one count, for a responsible-gaming/self-exclusion failure and a 64-day delay notifying the Commission of the issue.[58]
Apr 20, 2023BetMGM, LLCConsent agreement
Sports (online)
$20,000BetMGM entered a stipulated agreement after 177 self-excluded individuals were able to register accounts (38 after signing up to self-exclude), with some not restricted and 36 sent marketing material; BetMGM also failed to timely report the issue and repaid winnings paid to self-excluded players.[59]
Apr 20, 2023Xpressbet, LLCConsent agreement
Advance deposit wagering
$15,000Xpressbet, a licensed advance deposit wagering operator, entered a stipulated agreement (Count 1 $5,000, Count 2 $10,000) for repeatedly downloading the statewide self-exclusion list outside the required seven-day window.[59]

Tribal gaming

Compact notices in the Federal Register
6 · first notice Oct 19, 1998, latest Mar 5, 2021

Tribal gaming revenue in the NIGC St. Paul Region

NIGC St. Paul RegionFederal fiscal years
$2.0B$4.0B$6.0BFY2019FY2021FY2023FY2025$5.3B

The National Indian Gaming Commission reports revenue only by region. This region also includes Indiana, Michigan, Minnesota, Nebraska, Wisconsin.[60]

Compact notices

PublishedTribeNoticeFederal Register
Mar 5, 2021On December 11, the Ponca Tribe of NebraskaCompact approved86 FR 12965
Mar 19, 2007Sovereign Indian Nation of the Omaha Tribe of NebraskaCompact approved72 FR 12813
Feb 22, 2005Winnebago Tribe of NebraskaCompact approved70 FR 8608
Dec 20, 2004Sovereign Indian Nation of the Sac and Fox Tribe of the Mississippi in IowaCompact approved69 FR 76004
Feb 8, 1999Omaha Tribe of NebraskaCompact approved64 FR 6112
Oct 19, 1998Winnebago Tribe of NebraskaCompact approved63 FR 55888

The Interior Department publishes a notice when a compact or amendment is approved or takes effect. Older compacts published before 1994 are not included.

Problem gambling

Public funding for problem-gambling services

$2.1M in FY2026 · $0.66 per resident

Public fundingFiscal years
$2.0M$4.0MFY2023FY2024FY2025FY2026$2.1M
Fiscal yearAmountNotes
FY2026$2.1MOffice of Problem Gambling Services budget (not yet spent).[61]
FY2025$2.9MOffice of Problem Gambling Services spending.[61]
FY2024$2.8MOffice of Problem Gambling Services spending.[61]
FY2023$3.6MOffice of Problem Gambling Services spending.[61]

Helpline contacts

Calls, texts and chatsPer year
1,0002,00020222023202420251,230
YearContactsNotes
20251,230Calls to 1-800-BETS OFF, fiscal year.[62]
20241,363Calls to 1-800-BETS OFF, fiscal year.[62]
20231,523Calls to 1-800-BETS OFF, fiscal year.[62]
20221,569Calls to 1-800-BETS OFF, fiscal year.[62]

Economy

Adults 21 and over
2.4M (2024; 3.2M residents)
Gambling revenue per adult
$116 in 2025 · 23rd of 29 states with a full year of reports
$274M kept by operators from sports (online), sports (retail), divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected
$373M in FY2025 · 3.08% of all state taxes
Gambling jobs
7,408 in 2025 · $46,802 average annual pay
Undercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Gambling taxes collectedState fiscal years
Gambling taxesLottery proceeds
$200M$400M$600MFY2013FY2016FY2019FY2022FY2025$373M$108M

Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling. Lottery proceeds are what the lottery transfers to the state after prizes and costs.

Gambling jobsAnnual average
5,00010.0K2015201720192021202320257,408

Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.

Gambling jobs by industry, 2025

IndustryOwnershipEmployersJobsAverage pay
Gambling industriestribal and other government-ownedwithheld
Gambling industriesprivately owned271,478$47,832
Casino hotelstribal and other government-ownedwithheld
Casino hotelsprivately owned155,930$46,543

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxesLottery proceeds
FY2025$353M$20.1M3.08%—
FY2024$365M$18.3M3.01%$108M
FY2023$375M$17.0M3.02%$109M
FY2022$402M$3.9M3.15%$99.0M
FY2021$367M$3.9M3.14%$102M
FY2020$270M$3.1M2.56%$80.6M
FY2019$332M$3.8M3.17%$92.1M
FY2018$334M$3.8M3.35%$85.7M
FY2017$332M$3.5M3.44%$81.1M
FY2016$331M$3.7M3.50%$88.5M

Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)

Timeline

  • Sep 9, 2026 · Court Ruling · Prediction markets
    Federal judge denies Kalshi's preliminary-injunction request against Iowa, holding sports event contracts are not "swaps" under the Commodity Exchange Act[19]
  • Jul 1, 2026 · Tax Change · Commercial casinos
    Promotional-play tax discount on casino gambling games fully expires under § 99F.11(3) phase-out schedule[1]
  • May 19, 2026 · Regulation Adopted · Sweepstakes casinos
    Gov. Reynolds signs SF 2289, giving IRGC cease-and-desist/injunction power over unlicensed gambling, sports wagering, and sweepstakes operators (effective 2026-07-01)[16]
  • Mar 11, 2026 · Court Ruling · Prediction markets
    Kalshi sues Iowa AG Brenna Bird and IRGC seeking a ruling that federal law preempts Iowa gambling law as applied to its event contracts[18]
  • Mar 5, 2021 · Launched · Tribal casinos
    Ponca Tribe of Nebraska-Iowa Class III gaming compact takes effect (Federal Register notice 2021-04499, 86 Fed. Reg. 12874); tribe operates Prairie Flower Casino in Carter Lake, Iowa[8],[9]
  • Jan 1, 2021 · Expanded · Sports (online)
    In-person registration requirement for online sportsbook accounts ends[2]
  • Dec 11, 2020 · Compact Signed · Tribal casinos
    Ponca Tribe of Nebraska and State of Iowa submit a Class III gaming compact to the Department of the Interior; Secretary takes no action within the IGRA review period, so the compact is deemed approved[8],[9]
  • Oct 25, 2019 · Launched · Pick'em fantasy
    Internet fantasy sports contests begin operating in Iowa[3]
  • Aug 15, 2019 · Launched · Sports (online)
    Retail and online sports wagering begin operating in Iowa[3]
  • May 13, 2019 · Legalized · Sports (online)
    Legislation authorizes sports wagering and internet fantasy sports contests under IRGC regulation[1],[3]
    2019 Acts, ch. 132
  • Jan 1, 2005 · Expanded · Commercial casinos
    Commission grants four new excursion-boat licenses following a moratorium-era review[3]
  • Jan 1, 2004 · Expanded · Commercial casinos
    Legislation authorizes table games at racetrack enclosures[3]
  • Nov 22, 1995 · Launched · Commercial casinos
    Dubuque Greyhound Park and Casino opens[3]
  • Mar 15, 1995 · Launched · Commercial casinos
    Bluffs Run Casino opens, Iowa's first racetrack casino (Council Bluffs)[3]
  • Jun 1, 1994 · Expanded · Commercial casinos
    Loss limits and wager caps removed; excursion boats begin unlimited-stakes gambling[3]
  • Dec 31, 1992 · Launched · Tribal casinos
    Meskwaki Bingo Casino opens near Tama under Iowa's first tribal-state Class III compact (secondary-sourced; date approximate)[10]
  • Apr 1, 1991 · Launched · Commercial casinos
    Dubuque's Casino Belle begins operating, Iowa's first riverboat casino[3]
  • Mar 8, 1990 · Other · Commercial casinos
    First excursion boat gambling licenses granted[3]
  • Jul 1, 1989 · Legalized · Commercial casinos
    Legislation authorizes licensed gambling games on excursion boats, subject to county referendum[3]
  • Aug 22, 1985 · Launched · Lottery
    Iowa Lottery begins ticket sales with a kickoff celebration at the Iowa State Fair[12]
  • Apr 1985 · Legalized · Lottery
    Iowa lottery enabling legislation signed into law by Gov. Terry Branstad[12]
  • Jan 1, 1983 · Legalized · Pari-mutuel
    Pari-Mutuel Wagering Act passed; first Iowa Racing Commission appointed July 1, 1983[3]

Legislation

AI outlook · Oct 11, 2026

Iowa's only tracked live bill this cycle is HF2615, a racing-season bill that was signed in May 2026. Iowa's sports betting and casino framework is unchanged, and nothing else gambling-related is pending in the data. The 2025 budget bill that touched wagering taxes was enacted last year.

What to watch: The Legislature reconvenes in January 2027. Watch for sports betting, prediction market or racetrack-related bills then; none are signaled yet.

HF2615Enacted2025-2026 Regular Session · May 19, 2026
A bill for an act relating to thoroughbred and quarter horse racing seasons.
  1. IntroducedFeb 19, 2026
  2. Out of committeeMar 16, 2026
  3. Passed HouseFeb 26, 2026
  4. Passed SenateMay 2, 2026
  5. To governor
  6. LawMay 19, 2026
Law · May 19, 2026
COMMITTEE ON AGRICULTUREPari-mutuel
AI summary · Oct 11, 2026

This Agriculture Committee bill adjusts the thoroughbred and quarter horse racing seasons. It passed both chambers and Gov. Reynolds signed it May 19, 2026.

Next: It is law and needs no further action. Future season changes would require a new bill.

Actions (16)
May 19, 2026House: Signed by Governor.
May 13, 2026House: Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
May 2, 2026House: Message from Senate.
May 2, 2026Senate: Immediate message.
May 2, 2026Senate: Passed Senate, yeas 30, nays 16.
Mar 26, 2026Senate: Placed on calendar under unfinished business.
Mar 19, 2026Placed on calendar.
Mar 19, 2026Senate: Committee report, recommending passage.
Mar 16, 2026Subcommittee recommends passage.
Mar 10, 2026Subcommittee Meeting: 03/16/2026 12:30PM Room 315.
Mar 3, 2026Senate: Subcommittee: Bousselot, Bisignano, and Green.
Mar 2, 2026Senate: Read first time, referred to State Government.
Mar 2, 2026Senate: Message from House.
Feb 26, 2026House: Immediate message.
Feb 26, 2026House: Passed House, yeas 86, nays 4.
Feb 19, 2026House: Introduced, placed on calendar.

Open States record

SF659EnactedMajor2025-2026 Regular Session · Jun 27, 2025
A bill for an act relating to state government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers; authorizing expenditure of unappropriated moneys in special funds; providing for properly related matters including crystalline polymorph psilocybin, medical residency and fellowship positions, state membership in the Iowa individual health benefit reinsurance association, student abuse by school employees, modified supplemental amounts for school budgets, wagering taxes, a state fire marshal study, certain legislative interim studies, and 911 emergency communications services; making corrections; and including effective date, applicability, and retroactive applicability provisions.
  1. IntroducedMay 14, 2025
  2. Out of committeeMay 14, 2025
  3. Passed SenateMay 14, 2025
  4. Passed HouseMay 14, 2025
  5. To governor
  6. LawJun 11, 2025
Law · Jun 11, 2025
COMMITTEE ON APPROPRIATIONS
Actions (17)
Jun 27, 2025House: Explanations of votes.
Jun 11, 2025Senate: Signed by Governor.
Jun 3, 2025NOBA: Final
May 23, 2025Senate: Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
May 20, 2025House: Explanation of vote.
May 14, 2025Senate: Message from House.
May 14, 2025House: Immediate message.
May 14, 2025NOBA: Senate Full Approps
May 14, 2025House: Passed House, yeas 78, nays 3.
May 14, 2025House: Substituted for HF 1055.
May 14, 2025House: Read first time, passed on file.
May 14, 2025House: Message from Senate.
May 14, 2025Senate: Immediate message.
May 14, 2025Senate: Passed Senate, yeas 28, nays 11.
May 14, 2025Senate: Amendment S-3195 filed, adopted.
May 14, 2025Senate: Committee report, approving bill.
May 14, 2025Senate: Introduced, placed on Appropriations calendar.

Open States record

SF660Enacted2025-2026 Regular Session · Jun 27, 2025
A bill for an act relating to sports wagering and tourism, making appropriations, and including effective date provisions.
  1. IntroducedMay 14, 2025
  2. Out of committeeMay 14, 2025
  3. Passed SenateMay 14, 2025
  4. Passed HouseMay 14, 2025
  5. To governor
  6. LawJun 11, 2025
Law · Jun 11, 2025
COMMITTEE ON APPROPRIATIONSSports (retail)
Actions (21)
Jun 27, 2025House: Explanations of votes.
Jun 11, 2025Senate: Signed by Governor.
Jun 2, 2025NOBA: Final
May 23, 2025Senate: Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
May 20, 2025House: Explanation of vote.
May 14, 2025House: Message from Senate.
May 14, 2025Senate: Immediate message.
May 14, 2025Senate: Passed Senate, yeas 39, nays 0.
May 14, 2025Senate: Senate concurred with S-3194.
May 14, 2025Senate: Message from House, with amendment S-3194.
May 14, 2025House: Immediate message.
May 14, 2025NOBA: Senate Full Approps
May 14, 2025House: Passed House, yeas 80, nays 2.
May 14, 2025House: Amendment H-1360 filed, adopted.
May 14, 2025House: Substituted for HF 1041.
May 14, 2025House: Message from Senate.
May 14, 2025Senate: Immediate message.
May 14, 2025Senate: Passed Senate, yeas 43, nays 0.
May 14, 2025Senate: Amendment S-3192 filed, adopted.
May 14, 2025Senate: Committee report, approving bill.
May 14, 2025Senate: Introduced, placed on Appropriations calendar.

Open States record

All 40 Iowa gambling bills since 2025 →

Regulators

Sources

  1. Iowa Code 2026, Chapter 99F - Gambling Games and Sports Wagering Regulation · Iowa Legislature (Legislative Services Agency) · statute · retrieved Oct 10, 2026
    “A tax is imposed on the sports wagering net receipts received each fiscal year by a licensed operator from sports wagering authorized under this chapter at the rate of six and three-quarters percent.”
  2. 491 Iowa Administrative Code Chapter 13 - Sports Wagering · Iowa Racing and Gaming Commission · regulation · retrieved Oct 10, 2026
    “Prior to January 1, 2021, an account must be established by an eligible individual in person with a licensee.”
  3. History of the Commission · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026

    official agency history page; used for the full legalization/launch timeline

  4. Facility Licenses · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026

    lists the 19 currently licensed commercial gaming facilities

  5. Interior Dept. letter approving Tribal-State Compact between the Sac and Fox Tribe of the Mississippi in Iowa and the State of Iowa · U.S. Department of the Interior, Office of the Secretary · government other · retrieved Oct 10, 2026
    “On October 22, 2004, we received the Tribal-State Compact between the Sac and Fox Tribe of the Mississippi in Iowa (Tribe) and the State of Iowa (State), executed on October 21, 2004. We have completed our review of this Compact and conclude that it does not violate the Indian Gaming Regulatory Act (IGRA), Federal law, or our trust responsibility.”
  6. Interior Dept. letter approving 1995 Tribal-State gaming compact amendment, Sac and Fox Tribe of the Mississippi in Iowa · U.S. Department of the Interior, Office of the Secretary · government other · retrieved Oct 10, 2026

    PDF found via search; not individually re-opened this session (budget), but its existence and 1995-06-23 date are corroborated by the BIA document index alongside the 1992 and 2004 compact letters.

  7. Interior Dept. approval of Amendment No. 1 to the original Sac and Fox Tribe of the Mississippi in Iowa / State of Iowa gaming compact (removing criminal-jurisdiction provisions over non-members) · U.S. Department of the Interior, Office of the Secretary · government other · retrieved Oct 10, 2026

    PDF found via search; not individually re-opened this session (budget). Search-tool summary of this document's content states that Amendment No. 1 removed all compact provisions on criminal jurisdiction over non-members, so the compact no longer conflicts with federal law.

  8. Indian Gaming; Tribal-State Class III Gaming Compact Taking Effect in the State of Iowa · U.S. Department of the Interior, Bureau of Indian Affairs (Federal Register, 86 Fed. Reg. 12874) · government other · retrieved Oct 10, 2026

    Fetched via Federal Register API/PDF (govinfo.gov FR-2021-03-05 PDF, document 2021-04499) using curl_cffi Chrome impersonation; verbatim text confirmed from the govinfo PDF via pdftotext. Facility/location details (Prairie Flower Casino, Carter Lake, Iowa) and the Eighth Circuit siting ruling are from a 2026-10-10 WebSearch (soloazar.com, ggbnews.com, nebraskapublicmedia.org) and not independently re-fetched from a primary court opinion this session.

    “The Secretary took no action on the Compact between the Ponca Tribe of Nebraska and the State of Iowa. Therefore, the Compact is considered to have been approved, but only to the extent it is consistent with IGRA.”
  9. Interior Dept. deemed-approved notice, 2021 Ponca Tribe of Nebraska-Iowa Tribal-State Class III Gaming Compact · U.S. Department of the Interior, Office of the Secretary · government other · retrieved Oct 10, 2026

    PDF found via WebSearch (confirmed to exist in the BIA document index, same filing as fr-ponca-compact-2021's underlying compact); not individually re-fetched/re-opened this session -- page not fetched; confirmed via search result summary and cross-referenced against the Federal Register notice above, which was independently fetched and verified verbatim.

  10. Iowa Indian Gaming page (direct fetch returned HTTP 403; content below is reconstructed from WebSearch-tool-returned snippets of this and related secondary press, not a direct read) · Iowa Dept. of Inspections, Appeals, and Licensing (DIAL) / secondary press aggregation · secondary · retrieved Oct 10, 2026

    Covers Meskwaki Bingo Casino Hotel history (1992 compact, 2004 lapse/renegotiation, current 1,300+ slots/34 tables per an Aug-2026 secondary source) and a fourth 2020 Ponca Tribe compact. Should be re-verified against dial.iowa.gov directly, the NIGC compact list, or the Federal Register when reachable; the 403 recurred on retry this session. Superseded in part on audit (2026-10-10): the 1992/1995/2004 compact approvals are now primary-sourced (see bia-sac-fox-compact-* below); this source remains the only basis for the "lapse around 2004" claim, the current slot/table counts, and the 2020 Ponca Tribe compact, which are still unverified.

  11. Iowa Lottery - official site · Iowa Lottery · regulator page · retrieved Oct 10, 2026
    “does not offer online gaming or gambling”
  12. Iowa Lottery · Wikipedia · secondary · retrieved Oct 11, 2026
    “Legislation creating Iowa's lottery was signed into law in April 1985; the Lottery began sales on August 22, 1985.”
  13. Iowa Lottery at the Iowa State Fair 1985 · Iowa Lottery · regulator page · retrieved Oct 12, 2026

    Official historical photo captions identify August 22, 1985 as the first day of Iowa Lottery sales.

  14. Iowa Code - Chapter 99E - Internet Fantasy Sports Contests · Iowa Legislature (Legislative Services Agency) · statute · retrieved Oct 10, 2026
    “A tax is imposed on internet fantasy sports contest adjusted revenues received each...at the rate of six and three-quarters percent.”
  15. Iowa Code - Chapter 99B - Bingo, Raffles, Social and Charitable Gambling, Amusement Devices · Iowa Legislature (Legislative Services Agency) · statute · retrieved Oct 10, 2026
    “"Department" means the department of inspections, appeals, and licensing.”
  16. Iowa Governor Signs Bill Giving Regulators Power Over Sweepstakes Casinos · Covers.com · press · retrieved Oct 10, 2026
    “allowing the agency to issue cease-and-desist orders and seek court injunctions”
  17. Iowa Regulators Want To Issue Cease And Desists To Sweeps, Offshores · Legal Sports Report · press · retrieved Oct 10, 2026

    Corroborates SF 2289's enforcement-power expansion and its reach to payment processors, content suppliers, and platform/media affiliates.

  18. Kalshi files preemptive lawsuit against Iowa after attorney general meeting · Sports Betting Dime · press · retrieved Oct 10, 2026

    Describes Kalshi's suit against Iowa AG Brenna Bird and IRGC and the preemption theory under the Commodity Exchange Act.

  19. Iowa loss for Kalshi adds to string of federal court troubles · SBC Americas · press · retrieved Oct 10, 2026

    Reports Judge Stephen Locher's September 2026 denial of Kalshi's preliminary-injunction request against Iowa.

  20. Iowa Senate passes bill to try to license and tax prediction markets · SBC Americas · press · retrieved Oct 10, 2026

    Reports Senate File 2470's 45-1 Senate passage and proposed 20% revenue tax / 20% per-contract excise tax / escalated licensing fee.

  21. Is this a slot machine or a game of skill? · Iowa Capital Dispatch · press · retrieved Oct 10, 2026
    “Red Line's games are unquestionably de facto slot machines.”
  22. Iowa Lawmakers Asked To Ban Online Sales Of Lottery Products · Public Gaming International · secondary · retrieved Oct 10, 2026

    Secondary source only; reports Iowa's denial of a Jackpocket courier application and the Dept. of Revenue's 2024 request for a statutory courier ban.

  23. Iowa Racing and Gaming Commission - Home · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
  24. Iowa and Esports Betting/Fantasy Esports analysis · National Law Review · secondary · retrieved Oct 10, 2026

    Secondary source only (full article text not accessible on retrieval); search-result summary describes a 2020 Iowa AG opinion finding esports is a simulated contest under ch. 99E, not an "authorized sporting event" under ch. 99F, with fantasy esports approved under ch. 99E instead.

  25. Iowa Code §99G.39 — Allocation, appropriation, transfer, and estimate of moneys · Iowa Legislature · statute · retrieved Oct 11, 2026
    “Two million five hundred thousand dollars in lottery revenues shall be transferred each fiscal year to the veterans trust fund established pursuant to section 35A.13 prior to deposit of the lottery revenues in the general fund pursuant to section 99G.40.”
  26. Iowa Code §99G.40 — Audits and reports — lottery fund · Iowa Legislature · statute · retrieved Oct 11, 2026
    “The director shall certify before the last day of the month following each quarter that portion of the lottery fund resulting from the previous quarter's sales to be transferred to the general fund of the state.”
  27. Iowa Code 2026, Chapter 99D - Pari-Mutuel Wagering · Iowa Legislature (Legislative Services Agency) · statute · retrieved Oct 11, 2026
    “A person under the age of twenty-one years shall not make or attempt to make a pari-mutuel wager.”
  28. 491 Iowa Administrative Code Chapter 13 - Sports Wagering (full chapter) · Iowa Racing and Gaming Commission · regulation · retrieved Oct 11, 2026
    “Wagers may only be made by persons 21 years of age or older and on activities authorized pursuant to Iowa Code chapter 99F which are approved by the commission.”
  29. Iowa Code §8.57I — Sports wagering receipts fund · Iowa Legislature · statute · retrieved Oct 11, 2026
    “For the fiscal year beginning July 1, 2025, and each fiscal year thereafter, there is appropriated from the sports wagering receipts fund to the public safety equipment fund created in section 80.48 eight million dollars.”
  30. Lakeside Hotel Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR HGI - Lakeside, LLC”
  31. Ownership change at Osceola casino nears completion · World Casino Directory · secondary · retrieved Oct 10, 2026
    “Investors in the Las Vegas-based Affinity Gaming LLC ... purchased the outstanding shares.”
  32. Bally's -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Casino Queen Marquette, LLC”
  33. Casino Queen Marquette to Rebrand as Bally's Marquette, Undergo $21M Transformation · REBusinessOnline · press · retrieved Oct 10, 2026
    “Bally's Corp. bought The Queen Casino & Entertainment Inc. ... deal closed in early 2025.”
  34. Diamond Jo Worth -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Diamond Jo Worth, LLC”
  35. Diamond Jo Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Diamond Jo, LLC”
  36. Harrah's Council Bluffs Casino & Hotel -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Harveys Iowa Management Company LLC”
  37. Horseshoe Casino Council Bluffs -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED NONPROFIT ORGANIZATION Iowa West Racing Association ... RETAIL SPORTSBOOK American Wagering, Inc - Caesars Sportsbook”
  38. Isle Casino Hotel Waterloo -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR IOC Black Hawk County, Inc.”
  39. Isle Casino Waterloo · Wikipedia · secondary · retrieved Oct 10, 2026
    “Owner: Caesars Entertainment”
  40. Isle of Capri - Bettendorf -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Isle of Capri Bettendorf, L.C.”
  41. Isle Casino Bettendorf · Wikipedia · secondary · retrieved Oct 10, 2026
    “Owner: Caesars Entertainment”
  42. Hard Rock Hotel and Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR SCE Partners, LLC ... LICENSED NONPROFIT ORGANIZATION Missouri River Historical Development, Inc.”
  43. Hard Rock Hotel & Casino Sioux City could get new owners · KTIV · press · retrieved Oct 10, 2026
    “CDI bought it in 2022 from Peninsula Pacific Entertainment ... filed with the SEC [July 29, 2026] stating it was looking to sell the Sioux City casino and eight of its other gaming properties.”
  44. Q Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED NONPROFIT ORGANIZATION Dubuque Racing Association, Ltd. ... RETAIL SPORTSBOOK Dubuque Racing Association, Ltd. - Q Sportsbook”
  45. Grand Falls Casino Resort -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Grand Falls Casino Resort, LLC”
  46. Renovations planned for Larchwood casino · Northwest Iowa (NW Iowa Review) · secondary · retrieved Oct 10, 2026
    “Grand Falls ... owned by Elite Casino Resorts, which also owns casinos in Davenport and near Riverside.”
  47. Riverside Casino and Golf Resort -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Riverside Casino and Golf Resort, LLC”
  48. Great River Casino Resort -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Great River Casino Resort, LLC”
  49. Elite Casino Resorts finalizes purchase of Iowa casino · CDC Gaming · secondary · retrieved Oct 10, 2026
    “Elite Casino Resorts finalized a deal to buy Catfish Bend Casino and FunCity Resort in Burlington, Iowa ... closed January 27, 2026.”
  50. Rhythm City Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Rhythm City Casino, LLC”
  51. Ameristar II -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Ameristar Casino Council Bluffs, LLC ... LICENSED NONPROFIT ORGANIZATION Iowa West Racing Association”
  52. Sports Wagering Operators · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “13 licensed Advance Deposit Sports Wagering operators and their associated casino facilities, e.g. American Wagering Inc./Caesars Sportsbook, Betfair Interactive US/FanDuel, Crown IA Gaming/DraftKings.”
  53. Prairie Meadows Racetrack & Casino -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED NONPROFIT ORGANIZATION Prairie Meadows Racetrack and Casino, Inc.”
  54. Wild Rose Casino & Resorts - Clinton -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Wild Rose Clinton, L.L.C.”
  55. Wild Rose Casino & Resorts - Emmetsburg -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Wild Rose Emmetsburg, L.L.C.”
  56. Wild Rose Casino & Resorts - Jefferson -- Facility License · Iowa Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “LICENSED OPERATOR Wild Rose Jefferson, L.L.C.”
  57. Iowa Racing and Gaming Commission Minutes, July 24, 2026 · Iowa Racing and Gaming Commission · regulator report · retrieved Oct 11, 2026
    “Nielsen moved to approve the Stipulated Agreement with Betfair Interactive US LLC for Count 1 with an administrative penalty of $50,000.00 and for Count 2 with an administrative penalty of $45,000.00”
  58. Iowa Racing and Gaming Commission Meeting Minutes, July 11, 2025 (2025 archived minutes) · Iowa Racing and Gaming Commission · regulator report · retrieved Oct 11, 2026
    “moved to approve the Stipulated Agreement with Betfair Interactive US LLC for Count 1 with an administrative penalty of $20,000.00 ... Count 5 with an administrative penalty of $30,000”
  59. Iowa Racing and Gaming Commission Meeting Minutes, April 20, 2023 (2023 archived minutes) · Iowa Racing and Gaming Commission · regulator report · retrieved Oct 11, 2026
    “moved to approve the Stipulated Agreement with an administrative penalty of $20,000.00”
  60. NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
    “FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”
  61. Iowa Office of Problem Gambling Services, State Fiscal Year 2025 Annual Report · Iowa Department of Health and Human Services · government other · retrieved Oct 11, 2026
  62. Iowa Office of Problem Gambling Services, State Fiscal Year 2025 Annual Report · Iowa Department of Health and Human Services · government other · retrieved Oct 11, 2026
  63. HF2615: A bill for an act relating to thoroughbred and quarter horse racing seasons. · Open States / state legislature · bill · retrieved Oct 11, 2026
  64. HF2779: A bill for an act relating to authorizations to conduct advance deposit wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  65. HSB757: A bill for an act relating to authorizations to conduct advance deposit wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  66. SF2113: A bill for an act relating to the conduct of calendar raffles by a licensed qualified organization. · Open States / state legislature · bill · retrieved Oct 11, 2026
  67. HSB658: A bill for an act relating to thoroughbred and quarter horse racing seasons. · Open States / state legislature · bill · retrieved Oct 11, 2026
  68. SF2295: A bill for an act relating to licenses to conduct pari-mutuel wagering on dog races, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  69. HSB645: A bill for an act relating to the conduct of calendar raffles by a licensed qualified organization. · Open States / state legislature · bill · retrieved Oct 11, 2026
  70. SSB3002: A bill for an act relating to licenses to conduct pari-mutuel wagering on simultaneously telecast dog races, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  71. HF2089: A bill for an act relating to the distribution of gambling games and sports wagering receipts in this state for nonprofit purposes, and including applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  72. SF2117: A bill for an act relating to thoroughbred and quarter horse racing seasons. · Open States / state legislature · bill · retrieved Oct 11, 2026
  73. HSB640: A bill for an act relating to licenses to conduct pari-mutuel wagering on simultaneously telecast dog races, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  74. SF2134: A bill for an act relating to gambling, including social gambling between individuals and the operation of poker card rooms, and providing fees. · Open States / state legislature · bill · retrieved Oct 11, 2026
  75. SSB3093: A bill for an act relating to the purchase of lottery shares and tickets by a courier service. · Open States / state legislature · bill · retrieved Oct 11, 2026
  76. HSB593: A bill for an act relating to the purchase of lottery shares and tickets by a courier service. · Open States / state legislature · bill · retrieved Oct 11, 2026
  77. SF2101: A bill for an act relating to the distribution of gambling games and sports wagering receipts for nonprofit purposes, and including applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  78. SF660: A bill for an act relating to sports wagering and tourism, making appropriations, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  79. SF659: A bill for an act relating to state government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers; authorizing expenditure of unappropriated moneys in special funds; providing for properly related matters including crystalline polym · Open States / state legislature · bill · retrieved Oct 11, 2026
  80. HF1041: A bill for an act relating to sports wagering receipts, making appropriations, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  81. SSB1240: A bill for an act making appropriations from the sports wagering receipts fund, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  82. HSB344: A bill for an act relating to horse racing by transferring certain portions of the state sales tax for the purpose of supplementing horse race purses, and making appropriations. · Open States / state legislature · bill · retrieved Oct 11, 2026
  83. HSB330: A bill for an act relating to sports wagering receipts, making appropriations, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  84. SF625: A bill for an act relating to gambling regulation, including enforcement, license fees, tax rates, and the use of associated revenue, making appropriations, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  85. SF613: A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling enforcement, license fees, tax rates, and the use of associated revenue, establishing the Iowa major events and tourism program and fund, modifying the sports tourism marketing a · Open States / state legislature · bill · retrieved Oct 11, 2026
  86. SF605: A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  87. HF260: A bill for an act relating to the Iowa lottery. · Open States / state legislature · bill · retrieved Oct 11, 2026
  88. HSB223: A bill for an act providing for advance deposit wagering on gambling games, including a tax on net receipts, and providing penalties. · Open States / state legislature · bill · retrieved Oct 11, 2026
  89. HF794: A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  90. SSB1157: A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling games and sports wagering enforcement, license fees, tax rates, and the use of associated revenue, establishing the Iowa major events and tourism program and fund, modifying th · Open States / state legislature · bill · retrieved Oct 11, 2026
  91. SSB1152: A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  92. HSB91: A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  93. SF306: A bill for an act relating to the Iowa lottery. · Open States / state legislature · bill · retrieved Oct 11, 2026
  94. SSB1035: A bill for an act relating to the Iowa lottery. · Open States / state legislature · bill · retrieved Oct 11, 2026
  95. SF145: A bill for an act concerning confidential information of the Iowa lottery, and including applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  96. HSB69: A bill for an act relating to the Iowa lottery. · Open States / state legislature · bill · retrieved Oct 11, 2026
  97. HF144: A bill for an act concerning the licensing and regulation of gambling games, including a moratorium on the issuance of new licenses, and including effective date and retroactive applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  98. SF173: A bill for an act concerning the licensing and regulation of gambling games, including a moratorium on the issuance of new licenses, and including effective date and retroactive applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  99. HF161: A bill for an act concerning the withholding of names, addresses, and personally identifiable information of certain lottery prize winners. · Open States / state legislature · bill · retrieved Oct 11, 2026
  100. SSB1069: A bill for an act concerning the licensing and regulation of gambling games, including a moratorium on the issuance of new licenses, and including effective date and retroactive applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  101. SF76: A bill for an act concerning a moratorium on the issuance of new gambling games licenses, and including effective date provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  102. HSB80: A bill for an act concerning the licensing and regulation of gambling games, including a moratorium on the issuance of new licenses, providing fees, and including effective date and retroactive applicability provisions. · Open States / state legislature · bill · retrieved Oct 11, 2026
  103. List of casinos in Iowa · Wikipedia · secondary · retrieved Oct 11, 2026