US Sports Betting Legislation Tracker - State by State

Betting on sports in the US

Mobile or online sports betting is not allowed in all US states, and for example, some states allow in-person wagering, or betting on horse races, but placing bets online is still considered illegal. So, even though the market is steadily opening up in the US, the overall gambling-related legislation might be still unclear for many sports fans.

To bet on sports online, you need to download a sportsbook app to wager in most states, as geo-fencing is usually used to limit mobile gambling within the borders of a particular state. Therefore, these sports betting apps function only in the states that have legalized this type of online gambling. In other words, you don't have to be a permanent resident of the state that has legalized sports betting, but you still have to be physically in that state to place wagers online.

Also, the availability of remote registration is one subject that provides its nuances to the field of legalized sports betting in the US. Most states that have permitted sports wagering allow bettors to open their accounts to sportsbook sites and apps within the confines of their homes. However, some states still require the users to register their accounts physically located in retail sportsbooks or casinos.

In the states that allow sports wagering, you can place a bet on almost every sport in the US and wager on all professional leagues worldwide. However, betting on high school, college, or non-sport events is still illegal in some states. For example, Nevada and New Jersey specifically restrict wagering on amateur events like high school sports, and few states do not even allow bets placed on college sports.

Other legal betting options

As with traditional sports wagering, the legality of other types of betting activities also varies quite heavily between each US state. Within this scope, wagering on horse races is the most widely available option, as only a few states have prohibited it. In addition, even though not featured in the table below, greyhound race betting is still also legal in over 30 states.

When moving on to the wagering of college sports, the field narrows. Many states that have legalized sports betting allow the placing of such bets, but some restrictions are often in place. One of the most common ones is prohibiting betting on in-state college teams.

Aside from this, only a handful of US states allow esports betting for different reasons. One of them is that the state's gambling laws allow wagering only on sports events, and in some cases, esports events and tournaments still aren't considered "traditional sports." However, as the US eSports wagering market continues to grow at such a rapid pace, many states will surely have to adapt to these market forces sooner or later.

Most recent legislative updates & news pieces from the US sports betting scene

• February 13, 2026: Hawaii lawmakers push forward a bill to allow online sports betting statewide, approving it in committee despite strong public pushback and divided political support. The proposal would introduce at least six digital sportsbooks, ban retail betting, and tax operators at 15%. If passed, Hawaii could move away from being one of the last US states with no legal gambling options.

• February 13, 2026: DraftKings secures a fresh contract extension that keeps it as New Hampshire's sole online sportsbook operator, maintaining a monopoly it has held since the state launched regulated betting in 2019. The original lottery partnership splits revenue evenly, funding public services like education. The framework allows mobile and limited retail betting but continues to ban wagers on local college teams.

• February 12, 2026: Tribal nations in Wisconsin push lawmakers to approve mobile sports betting, arguing online wagering could create a major new revenue source. Tribal leaders urged fast action, while key officials, including the governor, appear open to legislation. Current proposals would give tribes control of mobile betting, likely excluding major national operators, such as FanDuel and DraftKings, as political resistance across the state appears to be weakening.

• February 11, 2026: Michigan's latest budget proposal includes a new fee structure targeting sports betting operators, based on a charge applied to each wager placed. The system would copy Illinois' recent approach and is projected to deliver nearly $39 million annually for healthcare funding. However, past results elsewhere suggest operators may shift costs to customers, and that total betting activity could drop.

• February 11, 2026: Illinois policymakers move to roll back the state's recently introduced per-ticket sports betting levy after market data pointed to falling bet volumes. The charge forced sportsbooks to raise costs for customers, drawing criticism. Recent performance metrics show bettors placing fewer wagers overall, and now lawmakers are backing legislation to restore the previous tax structure.

Casino gambling and online poker in the US

Even though online sports wagering is becoming increasingly available in the US, the same cannot be said about online casino gambling, also known as iGaming, as only a few states have legalized online casino apps. While lawmakers in many states are actively pushing for new gambling bills centered around allowing iGaming, these law proposals either move painfully slow or are basically dead in the water from the very beginning.

As the table below shows, the legalization of online poker goes almost entirely hand in hand with the availability of iGaming. However, retail casinos, either commercial ones or tribal gambling locations, can be found very widely in the US.

Latest news and updates regarding the US casino and iGaming markets

• February 17, 2026: Virginia's push to legalize online casinos clears major hurdles as both legislative chambers narrowly advanced matching iGaming bills. Lawmakers reversed an initial House rejection before approving the measure, while the Senate passed its version by a slim margin. If finalized, the plan would allow casinos to launch multiple online platforms, though any market launch would likely be delayed until mid-2027.

• February 5, 2026: Virginia online casino legalization is likely delayed until at least 2027 after lawmakers added a requirement for approval in two consecutive legislative years. While the bill is still advancing through committees, the new rule signals weak political support for immediate legalization. Even if it passes in 2026, lawmakers would need to approve it again in 2027.

• February 4, 2026: Illinois lawmakers revisit online casino legalization as a renewed bill seeks to bring regulated digital gambling to the state. The plan would let approved operators run online casino games under Gaming Board supervision while applying a 25% tax on revenue. Backers argue Illinois could quickly become a major national iGaming hub with multiple licensed platforms entering the market.

• February 3, 2026: Virginia lawmakers inch an online casino legalization bill forward again, passing it through a House subcommittee by a single vote. The proposal now moves deeper into the legislative process as similar Senate legislation advances. Supporters say regulation could curb an estimated $12 billion illegal online casino market while adding tax revenue and stronger player protections.

• January 16, 2026: Plans to allow commercial casinos in South Carolina meet strong pushback from religious groups, who rallied at the State House to urge lawmakers to block any gambling expansion. Church leaders warned that casinos would worsen addiction, debt, and social problems, especially in rural areas. Their protest comes just as a key lawmaker prepares a bill that could create a gambling commission and open the door to casinos.

Taxes on sports betting winnings - state by state

Each US state treats sports betting winnings a bit differently when it comes to taxes, as some see such winnings as ordinary income, while others have set direct tax rates on gambling winnings alone. The following table shows the tax on bettor's sports betting and gambling-related winnings state-by-state.

Note: The sportsbook operators themselves will, of course, also pay taxes to each state based on their own revenue, but such figures are not presented here.

As a reminder, the federal 28% tax rate of all wins may apply to your winnings regardless of your home state, depending, for example, on the winning amount, the possible deduction of gambling-related losses, and your other reported income. As many factors go into taxes on winnings, and not every case is the same, we highly advise everyone to consult a tax attorney or an accountant no matter the state you live in, especially if you win big in sports betting or any other form of gambling.

US sports betting market - Yearly revenue data

The table below shows how the US legal sports betting market has evolved over the years, based on total bets placed (handle) and total revenue and tax income generated by each state reporting such figures. The percentages in parentheses next to the betting data points indicate how the handle and revenue figures have changed from the previous year's totals.

The parentheses in each year's cell show how the total number of US states with legal commercial sports betting has changed during the year in question. For example, the 2023 calendar year began with 27 states legalized sports wagering, and by the end of that year, 32 states had legalized it in such a way that allowed commercial sportsbook brands to offer wagering options within those state lines.

The 2026 YTD figures are as of February 19, 2026.

* A few US states haven't yet reported their handle and revenue figures from December 2025.

Which US states have bet the most in 2026?

The figures shown in the table above are as of February 19, 2026.

The parentheses beside the state name indicate the number of published revenue reports from the state in 2026 Thus, "(1/12)" means the state has published only one report from this calendar year (January 2026).

Top 10 betting markets in the United States in 2025

The figures shown in the table above are as of February 19, 2026.

* Arizona is the only US state in this TOP10 listing that hasn't yet published all of its revenue reports from 2025. When AZ releases the betting data from December 2025, it is expected to leapfrog in the TOP5 of the 2025 ranking.

Top 10 betting markets in the United States in 2024

Legal age for sports betting & gambling by state

As we have established, the sports betting and gambling legislations vary quite vastly between each US state, so obviously, the age limits for different types of gambling are also alternate nationwide. While 21+ is the most common legal sports betting age in the United States, a few states, namely New Hampshire, Montana, Rhode Island, Wyoming, and Kentucky, as well as Washington DC, allow sports wagering for 18-year-olds and above.