1 Pari-Mutuel Pools, and Distribution of Tax Thereon; Tax. Amend RSA 284:23, I(d) to read as follows:

(d) Each person, association, or corporation licensed to conduct historic horse race wagering shall collect a sum equal to 25 percent of revenues generated from historic horse race pari-mutuel pools after breakage and payment of winnings to patrons. Each licensee that conducts wagering on historic horse races shall distribute 35 percent of the amount collected under this paragraph to charitable organizations with whom the licensee contracts on each licensed game date . Charitable organizations from within the executive council district where the licensee is located shall be given preference, and no charitable organization shall be eligible for more than 10 dates of revenue under this section, within a 12 month period. Each licensee operating historic horse racing machines must contract with 2 licensed charitable organizations for each game date. The remainder of the total amount collected by the licensee under this paragraph shall be paid to the lottery commission for use according to the special fund established under RSA 284:21-j.

2 Games of Chance, Facilities. Amend RSA 287-D:19, III(f) to read as follows:

(f) No charitable organization shall receive less than 35 percent of the gross revenues from any games of chance minus any prizes paid .

3 Effective Date. This act shall take effect July 1, 2025.

1 Pari-Mutuel Pools, and Distribution of Tax Thereon; Tax. Amend RSA 284:23, I(d) to read as follows:

(d) Each person, association, or corporation licensed to conduct historic horse race wagering shall collect a sum equal to 25 percent of revenues generated from historic horse race pari-mutuel pools after breakage and payment of winnings to patrons. Each licensee that conducts wagering on historic horse races shall distribute 35 percent of the amount collected under this paragraph to charitable organizations with whom the licensee contracts on each licensed game date , provided that no licensee shall distribute more than $50,000 of said collected amount in any calendar year to any single charitable organization. Any excess above such collected amount shall be paid to the lottery commission for use according to the special fund established under RSA 284:21-j . Charitable organizations from within the executive council district where the licensee is located shall be given preference, and no charitable organization shall be eligible for more than 10 dates of revenue under this section, within a 12 month period. Each licensee operating historic horse racing machines must contract with 2 licensed charitable organizations for each game date. The remainder of the total amount collected by the licensee under this paragraph shall be paid to the lottery commission for use according to the special fund established under RSA 284:21-j.

2 Games of Chance, Facilities. Amend RSA 287-D:19, III(f) to read as follows:

(f) No charitable organization shall receive less than 35 percent of the gross revenues from any games of chance minus any prizes paid , provided that no licensee shall distribute more than $50,000 of said revenues minus any prizes paid in any calendar year to any single charitable organization. Any excess above such collected amount shall instead be paid to the lottery commission for use according to the special fund established underRSA 284:21-j .

3 Effective Date. This act shall take effect July 1, 2025.