id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-23216	Robison, Henry I.	Rolling the Dice: The Impact of HEA 1350 on Casino Tax Revenues and Distributions in Indiana	2021	23	.pdf	application/pdf	11011	524	58	And after the grand opening of Four Winds South Bend, state officials and the Indiana casino industry are bracing for an even bigger impact.1 8 9 Because the tribal casino will likely drain even more business away from nearby private casinos, Indiana could potentially lose millions of dollars in casino tax revenue because tribal casinos are not subject to state taxes.190 “Nobody (in Indiana) has dealt with this before,” said Ed Feigenbaum, editor of the Indiana Gaming Insight newsletter, adding that “[i]t’s going to be a game changer, and it’s going to be particularly bad news for Blue Chip in Michigan City. And although it missed an opportunity to do so in HEA 1350, the State should now study and find solutions to any problems tribal gaming may create for the state’s casinos and falling casino tax revenues.206 CONCLUSION HEA 1350 amended the gaming tax landscape for Indiana casinos to fulfill the goals of reducing casinos’ tax burdens, encouraging economic growth, and easing some of the administrative burdens of running a casino.207 Indiana casino operators have universally stated their support for repealing the Admission Tax, replacing it with a Supplemental Wagering Tax, and phasing out the RWT addback requirement.208	cache/inlawrev-23216.pdf	txt/inlawrev-23216.txt