Sen. Joseph P. Addabbo Jr. (D‑15) has once again introduced Senate Bill 2164—a proposal aimed at legalizing iGaming in New York—and it’s identical to the version he filed in early 2025. The companion Assembly bill (A6027) is currently under review in the Assembly Racing and Wagering Committee. If enacted, the legislation would pave the way for legal online casinos, including platforms offering slots, table games, poker tournaments, live dealer games, and iLottery.
This marks the fourth consecutive year Addabbo has pursued iGaming legislation, underscoring persistent momentum even as prior attempts stalled amid other regulatory priorities.
The proposed law would set the iGaming tax rate at 30.5 % of gross gaming revenue. Unlike current sports-betting rules—where deductions for promotions and bonus bets are allowed—this bill disallows such deductions, meaning operators would pay taxes on gross revenue before these incentives are factored in.
Licensing fees are divided as follows:
Supporters estimate that iGaming could generate approximately $1 billion annually in new tax revenue—comparable to online sports betting’s $1.04 billion contribution in 2024.
A major impediment to iGaming legalization—New York’s allocation of downstate casino licenses—has been resolved. In December, the Gaming Commission awarded licenses to Bally’s in the Bronx, Hard Rock’s Metropolitan Park at Willets Point, and Resorts World in Queens. With that process complete, state lawmakers can now shift focus toward digital gaming options.
These brick-and-mortar approvals have effectively cleared the way for proponents to push forward with online gaming regulation and revenue-generation strategies.
A primary opponent remains the Hotel and Trades Council, which argues iGaming could undermine jobs and revenue at physical casinos. To address these concerns, the bill includes a provision directing at least $25 million per year—amounting to one-quarter of one-tenth of one percent of tax revenues—toward employee training, responsible-gaming initiatives, and workforce development.
Even if enacted, iGaming would require additional time for rollout. Drawing from New York’s mobile sports‑betting model—legalized in April 2021 and launched in January 2022—observers expect a similar year-long delay between legislative approval and live gaming.
Consequently, New Yorkers should anticipate mobile casino access no earlier than 2027. Meanwhile, enthusiasts may continue relying on neighboring states like New Jersey for online casino gaming.
