
Voters will head to the polls Tuesday in three states with choices that could shape the gaming industry for years to come. Nebraska voters will decide on Initiatives 440 and 441 that both must pass to authorize mobile wagering. Tax Relief Nebraska has reportedly raised an estimated $21.7 million with FanDuel and DraftKings contributing nearly $10.3 million each.
SCCG Take — Passage in Nebraska would open a mobile channel in a retail-only state and set a 20% tax with property relief allocation. Regulators and operators should prepare for execution risks around geofencing and enforcement.
Voters head to the polls Tuesday in three states to weigh gaming expansion measures that could reshape local industries. Nebraska considers two linked initiatives to authorize online sports betting. Indiana counties vote on inland casino gambling, while Virginia localities decide on satellite wagering for horse racing.
Initiatives 440 and 441 appear as separate questions, but both must pass to legalize and regulate mobile wagering. Measure 440 would amend the state constitution to permit online sports betting through licensed racetrack casinos. Measure 441 would set regulations, including oversight by the Nebraska Racing and Gaming Commission.
Sports betting is already legal in the state but limited to retail at one of five racetrack casinos. Last year that activity generated $9.3 million in revenue and less than $2 million in tax revenue. Voters approved casino gaming at racetracks in 2020. The first racino, WarHorse Casino at Lincoln Race Course, opened in 2022, with retail sports betting added the next year.
The supporting group Tax Relief Nebraska has raised an estimated $21.7 million for the campaign. The measures would direct 70% of tax proceeds to property-tax relief and tax mobile wagering at 20% of gross gaming revenue. Bettors and servers would need to be physically located in Nebraska, and betting on Nebraska teams playing in the state would remain prohibited.
FanDuel and DraftKings each contributed nearly $10.3 million. Fanatics added $600,000 and BetMGM donated $500,000. Caesars Entertainment, bet365, and theScore Bet could also enter the market if the measures pass. Opposition has been pointed. Save Nebraska Sports noted endorsements withdrawn from Tim Anderson after he accepted $750,000 from the campaign group. "We are disappointed that Tim Anderson chose to support online sports betting rather than protecting our young people and college sports," the group stated. Former Nebraska football coach Tom Osborne said, "Nebraskans support, embrace, and protect our athletes. Legalizing online sports gambling does none of those things."
In three northeast Indiana counties—Allen, Dekalb, and Steuben—voters face Public Question No. 3: "Shall inland casino gambling be permitted in (your) county?" House Enrolled Act 1038 authorizes one new inland casino license in one of those counties and retires an unused racino license. Approval would still require local elected officials' consent and review by the Indiana Gaming Commission, with applications due by December 1 and final decisions by April 15, 2027. A winning developer would pay a $100 million license fee to the state and $50 million to support former host communities.
Virginia voters in the town of Pulaski and in Amherst County will decide on satellite wagering facilities for horse racing. Both measures require a simple majority. A yes vote in Pulaski would allow satellite facilities there; Amherst County would permit pari-mutuel wagering at satellite sites. Such facilities are regulated by the Virginia Racing Commission.
These votes will set near-term direction for gaming expansion across the three states, with clear signals on revenue allocation, licensing costs, and social concerns that operators and regulators must track.
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