D.C. Code § 36-681.01: Internet Gaming Revenue Fund.

(a)

There is established as a special fund the Internet Gaming Revenue Fund ("Fund"), which shall be administered by the Office of the Chief Financial Officer in accordance with subsection (c) of this section.

(b)

The following revenue collected pursuant to the Internet Gaming and Consumer Protection Amendment Act of 2026, as introduced on April 9, 2026 (Bill 26-656) ("Act"), shall be deposited into the Fund:

(1)

All tax revenue collected pursuant to the Act; and

(2)

All community impact assessments collected pursuant to the Act.

(c)

Beginning in Fiscal Year 2027, and each year thereafter, money in the Fund shall be used as follows:

(1)

Tax revenue collected pursuant to the Act shall be used as follows:

(A)

The first $750,000 of tax revenue collected shall be transferred to the Department of Behavioral Health for prevention, education, treatment, referral, and recovery services related to gambling addiction and related behavioral health needs; and

(B)

All remaining tax revenue shall be transferred to the local fund of the District of Columbia.

(2)

Revenue received from the community impact assessments shall be transferred annually to the following agencies for the following purposes:

(A)

30% to the Department of Insurance, Securities, and Banking, for debt management, financial counseling, consumer financial protection, and financial literacy programs and services;

(B)

30% to the Office of Victim Services and Justice Grants, for domestic violence, intimate partner violence, survivor services, and family stability programs;

(C)

10% to the Department of Health, for research and evaluation services on gambling behavior and gambling addiction; and

(D)

30% to the Department of Employment Services, for youth development and training programs related to artificial intelligence, gaming, coding and software development, and related technology fields.

(d)

(1)

The money deposited into the Fund but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(2)

Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.