Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 2081 By: Bergstrom
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6 AS INTRODUCED
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7 An Act relating to wagering events; allowing for
7 charitable organizations to participate in wagering
8 events if on organizational premises and for charity
8 purposes; setting conditions for charitable wagering
9 events; requiring reporting of winnings by
9 individuals and charitable organization; allowing
10 limited individuals private wagering; setting
10 conditions for private wagering; requiring certain
11 state taxes and reports; directing promulgation of
11 rules and tax forms by the Oklahoma Tax Commission;
12 providing penalty; defining term; providing for
12 codification; providing an effective date; and
13 declaring an emergency.
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16 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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17 SECTION 1. NEW LAW A new section of law to be codified
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18 in the Oklahoma Statutes as Section 428 of Title 3A, unless there is
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19 created a duplication in numbering, reads as follows:
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20 A. Notwithstanding any other provisions of law, a charitable
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21 organization may host and participate in a wagering event under the
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22 following conditions:
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Req. No. 2439 Page 1
1 1. A charitable organization conducting a wagering event and
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2 all individuals making wagers or bets pursuant to this section shall
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3 be eighteen (18) years of age or older;
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4 2. The charitable organization wagering event must be conducted
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5 in a location designated for use by an organization defined in
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6 Section 402 of Title 3A of the Oklahoma Statutes;
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7 3. Each individual engaged in a charitable organization
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8 wagering event or events shall not have cumulative winnings in
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9 excess of One Thousand Dollars ($1,000.00) per ninety-day period;
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10 4. The charitable organization wagering event shall not provide
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11 individual prizes in excess of One Thousand Dollars ($1,000.00);
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12 5. The charitable organization wagering event authorized by
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13 this section shall be conducted as a one-day only in-person private
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14 event without any advance wager or bet bookings allowed;
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15 6. Every individual engaged in a charitable wagering event
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16 shall be present to wager, bet and to win. No absentee or advanced
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17 wager or bet shall be allowed. The use of credit shall be
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18 prohibited in making or placing a private wager or private bet;
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19 7. No charitable organization wagering event authorized by this
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20 section shall be conducted, advertised or promoted by a commercial
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21 or retail business, alcoholic beverage or marijuana retail store,
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22 manufacturer or distributor, gambling business, bookmaker, casino,
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23 governmental entity or on-line by use of the Internet;
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Req. No. 2439 Page 2
1 8. All charitable organization wagering events shall require
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2 individuals to report their winnings from the charitable
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3 organization wagering event on the individual's income tax; and
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4 9. A charitable organization shall report to the Oklahoma Tax
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5 Commission any individuals whose winnings at any charitable
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6 organization wagering event exceed One Thousand Dollars ($1,000.00)
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7 per calendar quarter.
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8 B. The Oklahoma Tax Commission shall promulgate rules and forms
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9 for enforcing, collecting, and reporting tax collections for
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10 charitable organization wagering events.
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11 C. 1. For purposes of this section, "charitable organization
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12 wagering event" shall mean wagering on:
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13 a. any challenge, match, game, race, fight or contest
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14 occurring between individuals or groups of individuals
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15 whether or not recognized as an amateur or
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16 professional sports event; however, this does not
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17 include juvenile sports or any event in violation of
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18 the Oklahoma State Athletic Commission Act,
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19 b. all animal or fowl matches, contests, races, games or
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20 challenges, except those prohibited under Sections
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21 1680 through 1700 of Title 21 of the Oklahoma
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22 Statutes, and
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Req. No. 2439 Page 3
1 c. all games of chance using dice, chips or tickets
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2 including but not limited to poker, dominos, bunco,
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3 board games, charitable bingo and half-pot drawings.
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4 2. Charitable organization wagering events authorized pursuant
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5 to the provisions of this section shall specifically exclude:
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6 a. high stake card, dice, or chip games,
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7 b. casino gaming,
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8 c. use of mechanical or electronic gambling devices,
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9 d. online or internet wagers and bets on sports events,
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10 e. advance bets or wager bookings on sports events,
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11 f. use of slot machines, punch tabs, pull tabs or
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12 roulette wheels, and
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13 g. any other animal or fowl game or contest where the
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14 contestant must kill or injure the other contestant to
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15 be declared a winner.
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16 SECTION 2. NEW LAW A new section of law to be codified
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17 in the Oklahoma Statutes as Section 736 of Title 3A, unless there is
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18 created a duplication in numbering, reads as follows:
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19 A. Notwithstanding any other provisions of law, an individual
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20 may host and participate in a private wagering event under the
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21 following conditions:
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22 1. An individual conducting a private wagering event and all
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23 individuals making a private wager or bet pursuant to this section
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24 shall be eighteen (18) years of age or older;
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Req. No. 2439 Page 4
1 2. The private wagering event must be conducted in a private
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2 residence. An individual shall not host or participate in a private
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3 wagering event more than twice in a calendar month;
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4 3. The total cash, credit, tangible prize or purse award for a
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5 private wagering event shall not exceed One Thousand Dollars
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6 ($1,000.00) per event;
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7 4. Each individual engaged in a private wagering event shall
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8 not wager or bet more than One Hundred Dollars ($100.00) per event
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9 per day;
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10 5. The private wagering event authorized by this section shall
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11 be conducted as a one-day only in-person private event without any
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12 advance wager or bet bookings allowed;
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13 6. Every individual engaged in a private wagering event shall
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14 be present to wager, bet and to win. No absentee or advanced wager
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15 or bet shall be allowed. The use of credit shall be prohibited in
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16 making or placing a private wager or private bet;
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17 7. No private wagering event authorized by this section shall
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18 be conducted, advertised or promoted by a commercial or retail
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19 business, alcoholic beverage or marijuana retail store, manufacturer
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20 or distributor, gambling business, bookmaker, casino, governmental
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21 entity or on-line by use of the internet;
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22 8. All private wagering events shall require individuals to
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23 report their winnings from the private wagering event on the
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24 individual's income tax;
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Req. No. 2439 Page 5
1 9. No income shall be derived by the host of the private
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2 wagering event; and
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3 10. Failure to report taxes, income, or winnings from a private
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4 wagering event contrary to the provisions of this section shall be a
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5 misdemeanor and upon conviction, shall be punished by a fine not to
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6 exceed Two Hundred Fifty Dollars ($250.00) or by imprisonment for
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7 not more than five (5) days in the county jail if the fine is not
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8 paid.
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9 B. The Oklahoma Tax Commission shall promulgate rules and forms
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10 necessary for individuals to report winnings on annual tax returns.
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11 C. 1. For purposes of this section, "private wagering event"
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12 shall mean wagering on:
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13 a. any challenge, match, game, race, fight or contest
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14 occurring between individuals or groups of individuals
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15 whether or not recognized as an amateur or
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16 professional sports event; however, this does not
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17 include juvenile sports or any event in violation of
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18 the Oklahoma State Athletic Commission Act,
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19 b. all animal or fowl matches, contests, races, games or
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20 challenges, except those prohibited under Sections
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21 1680 through 1700 of Title 21 of the Oklahoma
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22 Statutes, and
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23 c. all games of chance using dice, chips or tickets
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24 including but not limited to poker, dominos, bunco,
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Req. No. 2439 Page 6
1 board games, non-charitable bingo and half-pot
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2 drawings.
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3 2. Private wagering events authorized pursuant to the
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4 provisions of this section shall specifically exclude:
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5 a. high stake card, dice or chip games,
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6 b. casino gaming,
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7 c. use of mechanical or electronic gambling devices,
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8 d. online or internet wagers and bets on sports events,
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9 e. advance bets or wager bookings on sports events,
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10 f. use of slot machines, punch tabs, pull tabs or
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11 roulette wheels, and
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12 g. any other animal or fowl game or contest where the
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13 contestant must kill or injure the other contestant to
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14 be declared a winner.
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15 SECTION 3. This act shall become effective July 1, 2026.
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16 SECTION 4. It being immediately necessary for the preservation
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17 of the public peace, health or safety, an emergency is hereby
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18 declared to exist, by reason whereof this act shall take effect and
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19 be in full force from and after its passage and approval.
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21 60-2-2439 CAD 1/15/2026 11:59:34 AM
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Req. No. 2439 Page 7Every fact on this page links to its source, starting with the official bill record.