2026-2027; amusements

Summary

SB 1832 requires Arizona’s Department of Gaming to collect a 0.5% regulatory assessment on all pari‑mutuel wagering handled by commercial racing permittees for fiscal year 2026‑27. It also allows first‑time starter horses to compete in 2026‑27 race meetings if they have gate approval and complete two timed workouts, one out‑of‑gate within 60 days. The horse‑racing provision expires after Dec. 31, 2027, while the assessment applies only to the 2026‑27 fiscal year.

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