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Sub-national
North America

United States - Iowa: gambling regulation and licensing

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Daily fantasy sportsRegulated
  • Horse race bettingRegulated
  • Land-based (reference)Regulated
Regulator
Iowa Racing and Gaming Commission
Headline tax
6.75% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Iowa licenses retail and online sports wagering, internet fantasy sports contests and online pari-mutuel horse race wagering, but not online casino games or online poker. The Iowa Racing and Gaming Commission, created in 1983 and sitting within the Department of Inspections, Appeals, and Licensing, regulates all three under Iowa Code chapters 99F, 99E and 99D and its rules in 491 IAC. Sports wagering has run since 15 August 2019, and accounts could be opened remotely from 1 January 2021. Only the state's licensed casinos and racetrack can hold a sports wagering licence, at $45,000 initially and $10,000 a year, and each may partner with up to two branded online operators, or three with Commission approval. In September 2026 the Commission's register listed 13 online operators, including DraftKings, FanDuel, BetMGM, Caesars, bet365, Fanatics and Sporttrade, and it said 10 were offering online betting. Bettors must be 21 and located in Iowa. Sports wagering net receipts are taxed at 6.75%. In the fiscal year to 30 June 2026 Iowans wagered $2.87 billion on sports, 94.7% of it online; online books kept $266.2 million of net receipts, up 17.5%, and the state collected $19.19 million of sports wagering tax. The Commission states that Iowa law does not allow online casinos, slots or poker, and taking unlicensed sports wagers from residents is a class D felony. Senate File 2289, in force from 1 July 2026, gives the Commission express power to issue cease and desist orders and seek injunctions against unlicensed operators, including illegal sweepstakes. The Commission is rewriting its gaming rules, including the sports wagering chapter, under Executive Order 10, with completion targeted for December 2026.

Common pitfalls

Treating the sportsbook brand as the sports wagering licensee: the licence belongs to an Iowa casino, and the brand holds an advance deposit sports wagering operator licence tied to it. Assuming a market is allowed because it is legal elsewhere: every wager type must be on the Commission's approved list or approved in advance, and FanDuel and bet365 were fined in 2025 and 2026 for offering unapproved markets. Offering player propositions on a single game involving an Iowa college team, which the statute excludes from sports wagering. Accepting credit-based deposits through third-party wallets, which breaches the credit card ban.

Key facts

Regulator
Iowa Racing and Gaming Commission (IRGC)
Regulator type
Gaming board
Headline tax
6.75% GGR
Licence required
Yes
Minimum age
21+
Tax base
6.75% of sports wagering net receipts, defined as gross receipts less winnings paid to wagerers and less promotional play receipts on sports wagering (Iowa Code 99F.1(31), 99F.11(5)). Fees from promotional contests and tournaments, less cash prizes, are taxable (491 IAC 13.3(3)(d)). The licensed operator pays the Treasurer of State as the Commission determines, and the tax is credited to the sports wagering receipts fund (8.57I). Internet fantasy sports adjusted revenues are also taxed at 6.75% (99E.6). Casino gaming is taxed separately at 5% on the first $1 million of adjusted gross receipts, 10% on the next $2 million and 22% (24% for certain racetracks) above $3 million (99F.11).

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Active licences
13 (as of 23 Sept 2026)
Bank guarantee or bond
The sports wagering licensee posts a bond or irrevocable letter of credit in an amount set by the Commission, covering its vendors and online operators (491 IAC 13.2(5)), and a reserve in cash, segregated cash equivalents, letter of credit, payment processor reserves or bond must cover patron accounts, future wagers, unpaid wagers and pending withdrawals, with a monthly attestation (13.2(6)).
Notable licensees
DraftKings (Crown IA Gaming), FanDuel (Betfair Interactive US), BetMGM, Caesars Sportsbook (American Wagering), bet365 (Hillside (Iowa)), Fanatics Sportsbook (FBG Iowa), theScore Bet (Penn Sports Interactive), BetRivers (Rush Street Interactive IA), Bally Bet, Circa Sports Iowa, Hard Rock Sportsbook (SCE Partners), Q Sportsbook (Dubuque Racing Association), Sporttrade Iowa
Certification requirements
All sports wagering equipment and systems must be tested and certified by a Commission-designated independent testing laboratory before use; change control processes must be approved; and an independent system integrity and security risk assessment and a geolocation system test are required every year by 31 March (491 IAC 13.6).
Barriers to entry
Only a licensed Iowa casino or racetrack can hold a sports wagering licence, so online brands enter through an operating agreement with one of the 19 licensed casinos, each limited to two individually branded sites unless the Commission authorises a third (Iowa Code 99F.7A(3)). The register listed 13 online operators in September 2026, and the Commission said 10 were offering online betting. Every wager type must be on the Commission's approved list or approved before it is offered (491 IAC 13.3).

Licence types

  • Licence to conduct sports wagering

    Scope
    Issued to a casino or racetrack licensee to conduct retail sports wagering and, with Commission authorisation, advance deposit (online) sports wagering through up to two individually branded internet sites, or three if authorised
    Term
    1 year
    Application fee
    $45,000 as of 23 Sept 2026
    Annual fee
    $10,000 as of 23 Sept 2026
    Fee basis
    Initial licence fee of $45,000 and annual renewal fee of $10,000 (Iowa Code 99F.7A(1); 491 IAC 13.7), plus Division of Criminal Investigation background costs (99F.6(3)).
    Renewal terms
    Renewed annually by the Commission with the casino's gaming licences; renewals for 2026 were approved at the March 2026 meeting.

  • Advance deposit sports wagering operator licence

    Scope
    An online sportsbook operator contracted to a sports wagering licensee under an operating agreement approved by the Commission
    Fee basis
    No statutory licence fee; the applicant pays investigative fees set by the Department of Public Safety, which may be demanded in advance (491 IAC 13.7(3)(b)). Owners of 5% or more must be disclosed.

  • Internet fantasy sports contest service provider licence

    Scope
    Online paid fantasy sports contests
    Term
    Up to 3 years
    Application fee
    $5,000 as of 23 Sept 2026
    Annual fee
    $5,000 as of 23 Sept 2026
    Fee basis
    Initial licence fee of $5,000; annual fee of $1,000, or $5,000 where prior-year adjusted revenues were $150,000 or more; plus a regulatory fee credited against tax (Iowa Code 99E.5).

  • Advance deposit wagering operator licence (pari-mutuel)

    Scope
    Online pari-mutuel wagering on horse races under an agreement with the Polk County racetrack and the Iowa horsemen's association
    Fee basis
    Term and source market and host fees are set by agreement with the Commission (Iowa Code 99D.11(6)(c)(3)).

  • Licence to conduct gambling games (casino)

    Scope
    Casino gaming on an excursion gambling boat, gambling structure or racetrack; the prerequisite for a sports wagering licence
    Term
    1 year
    Fee basis
    A new licence carries an initial fee of $5 million, $10 million or $20 million depending on county population, paid in five annual instalments, and an annual fee of $5 per person of capacity for boats and gambling structures or $1,000 for racetracks (Iowa Code 99F.10, 99F.5, 99F.4A).
    Renewal terms
    Renewed annually by the Commission.

Taxation

Headline GGR tax
6.75% GGR
Effective date
Not yet verified
Player winnings tax
Sports wagering winnings are Iowa earned income subject to state and federal income tax (Iowa Code 99F.18, as amended from 1 January 2026), at the flat individual rate of 3.8% (422.5). Federally, winnings are taxable income and losses are deductible only by itemising, up to the amount of winnings.
Withholding mechanism
State income tax is withheld from sports wagering winnings whenever federal income tax must be withheld from them (Iowa Code 422.16(2)(d), as amended by Senate File 605, 2025 Acts, chapter 7, with effect from 1 January 2026). Where winnings must be reported on Form W-2G, the licensee must check the state debt setoff list and withhold amounts owed to claimant agencies (99F.19).
Tax base
6.75% of sports wagering net receipts, defined as gross receipts less winnings paid to wagerers and less promotional play receipts on sports wagering (Iowa Code 99F.1(31), 99F.11(5)). Fees from promotional contests and tournaments, less cash prizes, are taxable (491 IAC 13.3(3)(d)). The licensed operator pays the Treasurer of State as the Commission determines, and the tax is credited to the sports wagering receipts fund (8.57I). Internet fantasy sports adjusted revenues are also taxed at 6.75% (99E.6). Casino gaming is taxed separately at 5% on the first $1 million of adjusted gross receipts, 10% on the next $2 million and 22% (24% for certain racetracks) above $3 million (99F.11).

Earmarked levies

  • Charitable distribution: At least 0.75% of sports wagering net receipts each licence year, alongside 3% of casino adjusted gross receipts (Educational, civic, public, charitable, patriotic or religious uses through the qualified sponsoring organisation (Iowa Code 99F.6(4)(a)(2)))
  • Horse racing purses: 4% of sports wagering net receipts and promotional play receipts on sports wagering (Total annual horse racing purses, for a licensee that also conducts pari-mutuel horse racing (Iowa Code 99F.6(4)(a)(3)))
  • Sports wagering receipts fund: All sports wagering and fantasy sports tax (Used as the General Assembly directs, including $8 million a year to the public safety equipment fund from fiscal year 2026 (Iowa Code 8.57I))

Compliance

Minimum age
21+
KYC timing
Before an account is established (491 IAC 13.5(2)). Accounts may be opened remotely; before 1 January 2021 they had to be opened in person (Iowa Code 99F.9(4)(a)(1)).
AML regime
Licensees must promptly report suspicious or illegal wagering, including use of funds derived from illegal activity, wagers to conceal or launder funds, use of agents, account sharing and false identification, and share integrity information through a monitoring association (Iowa Code 99F.12(2)(b); 491 IAC 13.2(7)(d)). Any violation involving criminal activity, the Code, a rule or an internal control must be notified in writing within 72 hours (13.2(7)(e)).
Deposit limits
Operators must provide an easy process for players to set limits on deposits and wagers; self-imposed limits apply immediately and cannot be made less strict for at least 24 hours (491 IAC 13.5(3)(h)).
Central monitoring system
Operators must share integrity information with other licensees, governing authorities and sports governing bodies through an integrity-monitoring association or another approved method (491 IAC 13.2(7)(d)).
KYC requirements
The account application must include full legal name, principal residential address, date of birth and the last four digits of the Social Security number; verification requires an exact match of date of birth, SSN digits and last name, and authentication by knowledge-based questions, device and phone data, a photo compared with government ID, or another approved method. The applicant must be checked against the statewide self-exclusion list before the account is opened, and only one active account per branded site is allowed (491 IAC 13.5(2), 13.5(3)(d)).
Stake limits
Player-set wager limits under 491 IAC 13.5(3)(h); no statutory maximum stake.
Mandatory player messaging
Online sites and apps must display the statewide problem gambling telephone number authorised by the Department of Health and Human Services and responsible gaming features (Iowa Code 99F.7A(2)(a)); at registration and at every login they must state that account sharing is prohibited and that persons under 21 may not wager (491 IAC 13.2(4)(b)); and players must be directed by a link to the statewide self-exclusion program (13.5(3)(i)).
Reporting obligations
Prompt reports of criminal or disciplinary proceedings, abnormal wagering patterns and suspicious wagering (Iowa Code 99F.12(2)(b)); written notice of violations within 72 hours (491 IAC 13.2(7)(e)); notice within 72 hours of any reserve shortfall and a monthly reserve attestation within 15 days of month end (13.2(6)); an audit by Iowa-authorised certified public accountants within 90 days of the fiscal year end (13.5(5)); and annual system risk and geolocation assessments by 31 March (13.6(3)).
Game content restrictions
Wagers only on authorised sporting events and sports-related events approved by the Commission: professional, collegiate, international and professional motor race events, excluding minor league and interscholastic events (Iowa Code 99F.1(3)). Player propositions on a single game involving an Iowa college team, and wagers on individual Olympic events with any participant under 18, are excluded by statute (99F.1(29)). Objectionable, officiating-related, transactional and first-play propositions are not approved.

Minimum age by vertical

  • Online sports betting: 21+
  • Daily fantasy sports: 21+
  • Horse race betting: 21+
  • Land-based (reference): 21+

Advertising

Advertising permitted
Yes
Bonus advertising rules
Rules for promotional contests, tournaments and promotional activities must be available before players register, set out qualifying conditions, prizes, fees and distribution, and may not be changed after registration; results must be published (491 IAC 13.3(3)).
Mandatory warnings
No prescribed wording; online sites and apps must carry the statewide problem gambling telephone number (Iowa Code 99F.7A(2)(a)), which the Commission publicises as 1-800-BETS OFF.
Penalties for breach
Willful or persistent use of unsuitable methods of operation is grounds for disciplinary action up to revocation (491 IAC 13.2(1)); the Commission may fine, suspend or revoke licences (Iowa Code 99F.4(12); 491 IAC 13.7(8)).

Restrictions

  • Facilities, vendors and online operators must conduct advertising and public relations in accordance with decency, dignity, good taste and honesty (491 IAC 13.2(2)(a)).
  • Licensees must include information on the availability of the gambling treatment program in a substantial number of their advertisements and printed materials (491 IAC 13.2(7)(h)(4), 5.4(12)(c)).
  • Every email or digital advertisement promoting a contest, tournament or promotional activity must include a link to its rules or terms and conditions (491 IAC 13.3(3)(e)).
  • All licensees must remove people enrolled in the statewide self-exclusion program from their marketing lists.
  • Only sports wagering, fantasy sports and pari-mutuel wagering may be offered online: the Commission states that online casino, slots and poker are not authorised in Iowa.

Payments

Credit card ban
Yes
Crypto stance
Prohibited
Withdrawal timeframe rules
Withdrawal requests must not be unreasonably withheld and must be completed in a timely manner; payments go to a financial institution account in the player's name or are made payable to the player; operators must offer a fee-free deposit and withdrawal method; transfers between player accounts are prohibited (491 IAC 13.5(4)). Accounts with no activity for three years are abandoned and fall under Iowa Code chapter 556, and no inactivity fees may be charged to Iowa residents (13.2(9)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
The Commission may assess fines and revoke or suspend licences (Iowa Code 99F.4(12), 99E.3) and may suspend mobile gaming by written order (491 IAC 13.7(8)). Most sportsbook breaches are settled by stipulated agreement; the stipulated agreements in the 2025 minutes and the January to July 2026 minutes reviewed carried penalties of $5,000 to $125,000 per agreement. Since 1 July 2026 the Commission may issue cease and desist orders and seek injunctions against unlicensed operators (99F.4(13)). A fantasy sports provider that willfully breaches chapter 99E is liable to a civil penalty of up to $1,000 per violation and $10,000 per occurrence (99E.10).
Criminal penalties
Taking or receiving sports wagers from Iowa residents without a licence, or unlicensed advance deposit wagering, is a class D felony (Iowa Code 99F.9(4)(c), 99D.11(6)(c)(4)). Illegal gaming, betting or bookmaking is graded by amount from a serious misdemeanour to a class C felony (725.7). Cheating at sports wagering is a class D felony with a lifetime ban (99F.15(4)).
Operator liability
The sports wagering licensee answers for its vendors and online operators under its bond (491 IAC 13.2(5)), and the Commission settles breaches directly with the licensed online operator, as in the 2025 and 2026 agreements.
Player liability
Except as permitted by chapters 99B and 99D, a person may not participate in a game for money or make any bet (Iowa Code 725.7(1)); a person under 21 who wagers commits a scheduled violation (99F.9(5)).

Notable actions

  • Betfair Interactive US LLC (FanDuel)24 Jul 2026

    Stipulated agreement on two counts: 21,638 impermissible retail wagers on the Maharlika Pilipinas Basketball League between June 2024 and April 2025, and a retail wager on card markets in international soccer

    Fine: $95,000 as of 24 Jul 2026

  • Hillside (Iowa) LLC (bet365)23 Apr 2026

    Stipulated agreement: 2,437 impermissible wagers on tennis next game and first point markets, about $44,000 of handle, between March and October 2025

    Fine: $5,000 as of 23 Apr 2026

  • Churchill Downs Technology Initiatives Company15 Jan 2026

    Stipulated agreement: an advance deposit wagering account opened by a self-excluded person (Iowa Code 99D.7(23))

    Fine: $5,000 as of 15 Jan 2026

  • Bally's Management Group, LLC (Bally Bet)20 Nov 2025

    Stipulated agreement: a deposit accepted through a PayPal credit function in breach of the credit card ban (Iowa Code 99F.9(7)), reported late

    Fine: $10,000 as of 20 Nov 2025

  • FBG Iowa LLC (Fanatics Sportsbook)28 Aug 2025

    Stipulated agreement: an underage person created an online sports wagering account

    Fine: $20,000 as of 28 Aug 2025

  • Betfair Interactive US LLC (FanDuel)11 Jul 2025

    Stipulated agreement on five counts: four of impermissible wagers and one responsible gaming and internal controls failure notified to staff after 64 days

    Fine: $125,000 as of 11 Jul 2025

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$266,244,963.77 as of 30 Jun 2026
Reporting year
2026
Year-on-year growth
17.5%
Licensed operators
10

GGR by vertical

  • Online sports betting: $266,244,963.77 as of 30 Jun 2026
  • Daily fantasy sports: $1,040,390.94 as of 30 Jun 2026

Timeline

  1. May 1983

    Pari-Mutuel Wagering Act creates the Racing and Gaming Commission

  2. 1 Jan 2019

    Deadline set by 2018 legislation for the Commission to take over the statewide self-exclusion program from the Iowa Gaming Association

  3. 15 Aug 2019

    Retail sportsbooks and online sports wagering platforms begin operating

  4. 25 Oct 2019

    Internet fantasy sports contests begin operating

  5. 1 Jan 2021

    Online sports wagering accounts may be opened remotely rather than in person

  6. 1 Jul 2021

    Phase-out of tax on casino promotional play begins under Senate File 619

  7. 30 Jun 2024

    Two-year legislative moratorium on new gaming licences, passed in 2022, expires

  8. 6 Feb 2025

    Commission grants licences for a new gambling structure in Linn County (Cedar Rapids)

  9. 11 Jul 2025

    Commission approves a $125,000 stipulated agreement with FanDuel on five counts

  10. 3 Sept 2025

    Commission and Department of Public Safety warn Iowans about fraudulent and illegal online gambling sites

  11. 1 Jan 2026

    Senate File 605 takes effect, confirming sports wagering winnings are Iowa earned income

  12. 23 Feb 2026

    Senate passes Senate File 2289, 44 to 0

  13. 15 May 2026

    Governor signs Senate File 2289; its withholding change takes effect

  14. 1 Jul 2026

    Cease and desist and injunction powers against unlicensed operators take effect; promotional play no longer counted in casino adjusted gross receipts

  15. 24 Jul 2026

    Commission approves a $95,000 stipulated agreement with FanDuel over impermissible retail wagers

  16. 5 Aug 2026

    Regulatory analyses for the Executive Order 10 review of gaming rule chapters due for publication, with comments to 25 August

  17. 1 Jan 2028

    Rescission date for 491 IAC chapter 13 unless readopted

Outlook

The Commission is taking its gaming rule chapters, including chapter 13 on sports wagering, through the Executive Order 10 review: regulatory analyses were scheduled for publication on 5 August 2026, a notice of intended action was pulled from the 27 August agenda, and staff have said the work should finish by December 2026; chapter 13 otherwise lapses on 1 January 2028. Staff are also working out how to use the cease and desist power granted by Senate File 2289. The Commission next meets on 15 October and 19 November 2026. The Commission's summary of the 2025 and 2026 sessions lists no measure authorising online casino games or changing the 6.75% rate.

Frequently asked questions

What is the sports betting tax rate in Iowa?
6.75% of sports wagering net receipts, meaning gross receipts less winnings paid and promotional play (Iowa Code 99F.11(5)). Internet fantasy sports adjusted revenues are taxed at the same rate.
Is online casino or online poker legal in Iowa?
No. Casino games, including poker, may be played only by people present at a licensed casino or racetrack, and the Commission states that Iowa law does not allow online casinos, slots or poker. Since 1 July 2026 it can issue cease and desist orders against unlicensed operators, including illegal sweepstakes.
Who can hold an online sportsbook licence?
The sports wagering licence goes only to Iowa's licensed casinos and racetrack. Online brands operate as licensed advance deposit sports wagering operators under an agreement with one of them, and each casino may have two branded sites, or three with Commission approval.
What is the minimum age to bet?
21 for sports wagering, internet fantasy sports contests, pari-mutuel wagering and casino gaming, and online bettors must be located in Iowa.
How does self-exclusion work?
The Commission runs a statewide program for five years or life that covers casinos, racetracks, online sports wagering and fantasy sports. Operators must check it before opening an account, close enrolled players' accounts and remove them from marketing lists.
Can operators accept credit cards or cryptocurrency?
No. Iowa law bars credit cards for sports wagering and fantasy sports, and the Commission states that gambling with cryptocurrency is not allowed.

Sources

  1. Iowa Racing and Gaming Commission website

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  2. About Us (creation, membership and jurisdiction of the Commission)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  3. History of the Commission, including legislation enacted in the 2019 to 2026 sessions

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  4. Sports Wagering Operators (advance deposit sports wagering licensees and casino associations)

    Iowa Racing and Gaming Commission

    The Commission's monthly and fiscal year releases say 10 state-licensed entities offer online sports betting; its operator register lists 13 advance deposit sports wagering licensees, some with no reported internet handle in fiscal year 2026.

    Tier 1Accessed 23 Sept 2026
  5. Fantasy Sports Operators

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  6. Advance Deposit Wagering Operators (pari-mutuel)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  7. Facility Licenses (licensed casinos)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  8. Racing and Gaming Commission Fees

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  9. Self-Exclusion Program Overview

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  10. Self-Exclusion Program: Frequently Asked Questions

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  11. Online Gambling Scams and Illegal Operators (news release with the Department of Public Safety)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 3 Sept 2025
  12. August 2026 Revenue Information

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 16 Sept 2026
  13. Iowa Casino and Sports Wagering Tax Revenue Exceeds $331 Million in Fiscal Year 2026

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 17 Jul 2026
  14. Sports Wagering Revenue Report, fiscal year 2026 (1 July 2025 to 30 June 2026), by casino and by online operator

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  15. Sports Wagering Revenue Report, fiscal year 2025 (1 July 2024 to 30 June 2025)

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  16. Fantasy Sports Revenue Report, fiscal year 2026

    Iowa Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  17. Approved Sports Wagers list (updated 10 September 2026)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 10 Sept 2026
  18. Commission meeting minutes, calendar year 2025 (including stipulated agreements of 11 July, 28 August and 20 November 2025)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  19. Commission meeting minutes, 15 January 2026

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 15 Jan 2026
  20. Commission meeting minutes, 5 March 2026 (Executive Order 10 rules timetable)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 5 Mar 2026
  21. Commission meeting minutes, 23 April 2026 (bet365 stipulated agreement)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 23 Apr 2026
  22. Commission meeting minutes, 11 June 2026 (legislative session update)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  23. Commission meeting minutes, 24 July 2026 (FanDuel stipulated agreement; rules review)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2026
  24. Commission meeting agenda, 27 August 2026 (amended 25 August 2026)

    Iowa Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 25 Aug 2026
  25. Iowa Code 2026, chapter 99F, Gambling Games and Sports Wagering Regulation

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  26. Iowa Code 2026, chapter 99E, Internet Fantasy Sports Contests

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  27. Iowa Code 2026, chapter 99D, Pari-Mutuel Wagering (sections 99D.5 and 99D.11)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  28. Iowa Code 2026, chapter 725, Vice (sections 725.7, 725.13 and 725.15)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  29. Iowa Code 2026, section 422.16 (withholding, including on gambling winnings)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  30. Iowa Code 2026, section 422.5 (individual income tax rate)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  31. Iowa Code 2026, section 8.57I (sports wagering receipts fund)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  32. 491 Iowa Administrative Code chapter 13, Sports Wagering (IAC 2/19/25; rescission date 1 January 2028)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  33. 491 Iowa Administrative Code chapter 5, licensee responsibilities, subrule 5.4(12) problem gambling

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026
  34. Senate File 2289 (2026), enrolled text, Division I Gambling (2026 Acts, chapter 1092)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026Published 15 May 2026
  35. Bill history for Senate File 2289 (signed 15 May 2026; effective dates 15 May and 1 July 2026)

    Iowa Legislature (legis.iowa.gov)

    Tier 1Accessed 23 Sept 2026Published 15 May 2026
  36. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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