Nebraskans will vote Nov. 3 on whether to legalize and regulate online sports betting through two ballot measures that would amend the state constitution and state law, campaign backers and opponents said as the final days of the 2026 election approach.
What the measures would do
Initiative Measure 440 would amend the Nebraska Constitution while Initiative Measure 441 would change state law to allow online sports wagers. Proponents, campaigning under the name Tax Relief Nebraska, say legalizing online betting would regulate a marketplace that already exists and capture tax revenue for state programs.
- Existing casino framework: Nebraska authorized casino gambling at the state’s five racetracks in 2020.
- Current tax rate: Annual gross gaming proceeds at casinos are taxed at 20%.
- Distribution of gaming tax revenue: The outline in reporting shows 70% directed to property tax relief credits and a portion to the county where a racetrack is located.
Jordan McGrain, a sponsor of the Tax Relief Nebraska campaign, said the measures would allow the state to offer protections now missing from an unregulated online market and to retain revenue that otherwise leaves Nebraska.
“Without legalizing and regulating the marketplace, we just get the status quo, which not only provides none of these protections but sees millions of dollars in revenue going across state lines,” McGrain said.
Opposition and concerns
An opposing coalition called Save Nebraska Sports increased its campaign activity in the final two weeks before the election, including an advertisement featuring State Treasurer Joey Spellerberg and State Auditor Mike Foley and a letter signed by 45 current and former Nebraska football players and coaches.
The letter, led by Tom Osborne, framed Husker athletics as an institution that should not be used to benefit out-of-state gambling interests. It reads in part:
“Husker athletics is about teamwork, discipline, competition and pride in our state. We cannot allow it to be used as a vehicle to enrich out-of-state gambling interests at the expense of Nebraska families.”
Opponents have highlighted concerns about the potential impact on families and student-athletes and urged voters to reject the measures.
State law currently prohibits betting on Nebraska collegiate teams when they are playing at home; the State Racing and Gaming Commission can adopt additional restrictions, the campaign materials note.
Fiscal context cited by campaigns
Supporters emphasize that legal online betting would extend the existing gaming tax framework to remote wagers and That framework taxes annual gross gaming proceeds at 20%, with a large share funding property tax credits. The full distribution breakdown cited by supporters begins with 70% to the Property Tax Credit Cash Fund and 25% to the county where a racetrack is located when applicable.
Voters will make the final decision on Nov. 3 when the measures appear on the statewide ballot.
