Sports Betting in Nebraska: Legal Status, Options, and Future Outlook

Legal Status of Sports Betting in Nebraska

In Nebraska, sports betting was legalized through a constitutional amendment approved by voters in November 2020. This amendment allowed the state to authorize games of chance at licensed racetrack casinos. Following the vote, the Nebraska Legislature passed enabling legislation in 2021 that included sports betting as one of the authorized forms of gambling. However, the law only permits in-person sports wagering at licensed racetrack casinos. Online or mobile sports betting is not legal in Nebraska.

The Nebraska Racing and Gaming Commission is the regulatory body overseeing all licensed racetrack casinos and associated gambling activities, including sports betting.

Where You Can Bet on Sports in Nebraska

As of now, sports betting is only available at select racetrack casinos that have received a license and completed the regulatory process. These locations include:

WarHorse Casino Lincoln – The first casino in Nebraska to launch legal sports betting.
Horsemen’s Park in Omaha – Awaiting completion of construction and licensing.
Atokad in South Sioux City – Planned site for future expansion of in-person sports betting.

Retail sportsbooks are being operated by established providers, and wagers must be placed on-site at the physical location. There is no provision in current law for placing bets through mobile apps or online platforms, even if the bettor is physically located within Nebraska.

Types of Bets Allowed

The sports betting law in Nebraska permits a full range of wager types commonly found in other U.S. states with regulated sportsbooks. These include:

Moneyline bets
Point spreads
Over/under totals
Parlays
Futures
Prop bets

However, there are restrictions on betting on in-state college teams, particularly when they play within Nebraska. For example, bets on Nebraska Cornhuskers football may be limited when the game is played at home.

Taxation and Revenue Use

The state of Nebraska imposes a 20% tax rate on gross gaming revenue from sports betting. The tax revenue is distributed as follows:

70% to the Nebraska Property Tax Credit Fund
25% to local governments where the casinos are located
5% to the General Fund for regulatory and administrative purposes

The revenue from sports betting is expected to help reduce property taxes and support state infrastructure without placing additional burden on income tax or sales tax.

Tribal Casinos and Sports Betting

Nebraska is home to several tribal casinos operated by federally recognized tribes, including the Winnebago Tribe and the Santee Sioux Nation. However, tribal casinos have not yet launched sports betting operations, primarily due to ongoing negotiations and regulatory hurdles involving federal oversight and the Indian Gaming Regulatory Act (IGRA). Tribal sportsbooks may be introduced in the future if compact amendments are finalized.

Comparison to Neighboring States

Nebraska’s restrictive in-person-only approach contrasts sharply with its neighboring states:

Iowa allows full mobile and in-person sports betting.
Colorado has a thriving mobile sports betting industry.
Kansas legalized both retail and mobile sports betting in 2022.
South Dakota permits in-person sports betting in Deadwood.
Missouri has not yet legalized sports betting as of now.

This legal disparity has led to a loss of tax revenue and customers to neighboring states with more accessible mobile options.

Future Outlook for Nebraska Sports Betting

The primary issue affecting sports betting growth in Nebraska is the lack of mobile betting access. Many experts believe that future legislative efforts will aim to legalize mobile wagering to stay competitive with surrounding states. Such a change would require an amendment to the state constitution and another vote by Nebraska citizens.

Public interest in sports betting continues to grow, and with the expansion of racetrack casinos, more retail sportsbooks will likely open in the coming years. Whether mobile betting becomes part of the framework depends on political momentum and support from voters.

Conclusion

Sports betting is legal and active in Nebraska—but only in person at licensed racetrack casinos. While this is a major step forward, the absence of mobile betting options limits the industry’s potential. As neighboring states expand their markets, Nebraska may need to revisit its laws to remain competitive and maximize economic benefits. Until then, bettors must visit physical sportsbooks to place their wagers legally.