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Nebraska voters consider two online sports betting initiatives on 3 November

Regulation2 min read

In brief

  • Nebraska voters decide on 3 November 2026 on Initiatives 440 and 441 on online sports betting.
  • Both measures must pass for mobile betting to become legal under a proposed 20% gross gaming revenue tax.
  • Tax Relief Nebraska has raised almost $21.7 million, with FanDuel and DraftKings giving nearly $10.3 million each.
  • If approved, the framework takes effect on 1 January 2027, with rules due by 1 June.

On 3 November 2026, Nebraskans will cast ballots on a pair of online sports betting proposals, Initiatives 440 and 441. Mobile wagering can only become legal in the state if voters back both of them, per the campaign finance disclosures filed before the election.

The committee supporting the measures, Tax Relief Nebraska, has raised almost $21.7 million in campaign contributions. FanDuel and DraftKings each contributed nearly $10.3 million during the election year, while Fanatics has given $600,000 in total and BetMGM previously donated $500,000.

Supporters received more than $7 million in additional funding since 29 September. Recent payments include $2.5 million from DraftKings on 13 October and a further $750,000 on 22 October; FanDuel gave $2.5 million on 22 October and $750,000 the following day; Fanatics added $425,000 on 2 October and $100,000 on 26 October.

Tax Relief Nebraska has booked $15.8 million in spending for the election year, according to its filings. Television advertising and other promotional activities account for over $5 million of that total.

The constitutional change sought by Initiative 440 would let lawmakers pass legislation permitting online sports wagering, and Initiative 441 supplies the regulatory framework for the industry. Under the proposed framework, gross gaming revenue would be taxed at 20%. Wagers would have to be placed by bettors physically present in Nebraska, and the platforms' servers would likewise need to run within the state. Wagering on Nebraska college teams competing inside the state would stay banned.

Approval would open room for as many as 12 mobile sportsbook operators in Nebraska, since each of the state's six existing or planned regulated gaming facilities could host two platform partners. Likely applicants include national brands FanDuel, DraftKings, BetMGM and Fanatics. Caesars is another possible entrant, along with operators such as bet365 and theScore Bet.

Should both initiatives pass, the regulatory framework becomes effective on 1 January 2027, and regulators are expected to adopt online wagering rules by 1 June. That timeline could open the way for the market to launch at some point in 2027, possibly before the college football season begins.

Kalshi's figures on 28 October gave the constitutional amendment a 69% chance of passing and the regulatory initiative 68%. Resistance remains, notably from religious organizations and groups focused on gambling-related harm. Backers, for their part, have framed legalization as a way to raise extra tax revenue and deliver property tax relief.

Campaign contributions raised
$21.7m
FanDuel and DraftKings contributions each election year
$10.3m
Tax Relief Nebraska election-year spending
$15.8m
Proposed tax on gross gaming revenue
20%
End-of-day close DraftKings (DKNG), USD, to 29 October 2026
Story date15 September 202629 October 2026

Latest reported results

DraftKings NASDAQ: DKNG

Quarter ended 30 June 2026

Revenue
USD 1.44bn10-Q filing 0001883685-26-000029
Operating income
−USD 68.2m10-Q filing 0001883685-26-000029

Status and next steps

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