Nebraska Sports Betting

In May 2021, Governor Pete Ricketts officially signed LB 561 into law, allowing for in-person betting at retail gambling facilities and racetracks in Nebraska.

In October 2022, the Nebraska Racing and Gaming Commission voted unanimously to approve rules for sports betting and the first retail sportsbooks went live in June 2023.

Sports betting in Nebraska remains limited to in-person wagering at licensed racinos and racetracks. All wagers must be placed on-site at a licensed facility; online and mobile sports betting remain prohibited under current Nebraska law.

In March 2025, the Nebraska Legislature's General Affairs Committee advanced LR20CA (Sen. Eliot Bostar, Lincoln), a constitutional amendment resolution that would have authorized licensed gaming operators at racetracks to offer online sports betting, with revenue earmarked for property tax relief. The full Legislature defeated the resolution on April 22, 2025, largely on concerns about the pace of gambling expansion and unresolved social costs from existing casinos.

Following the Legislature's failure to act, commercial sportsbook operators — led by DraftKings and FanDuel — funded a citizen ballot initiative campaign organized under the committee name Tax Relief Nebraska. The campaign raised more than $7 million and circulated two petitions: a constitutional amendment explicitly permitting online sports wagering laws, and a companion initiative statute establishing the regulatory and tax framework. Under the proposed framework, only Nebraska's five racetrack casino operators would be eligible for online sports betting licenses, with each permitted to partner with up to two platform providers (up to 10 sportsbook skins total). Wagers would be restricted to bettors physically located in Nebraska; wagering on individual performances of athletes from Nebraska collegiate teams and live in-game betting on in-state college contests would be prohibited. Tax revenue would be directed to property tax relief.

On June 29, 2026, Tax Relief Nebraska submitted petitions to the Nebraska Secretary of State — 201,000 signatures for the constitutional amendment (74,000 above the required 127,000 threshold) and 146,000 for the companion statute. The Secretary of State's office was required to certify the submissions by July 3, 2026. If certified, online sports betting will appear on the November 2026 general election ballot. Should voters approve both measures, the statutory framework would take effect January 1, 2027, with the Nebraska Racing and Gaming Commission required to adopt implementing rules by June 1, 2027.