Nebraska Sports Betting Guide

Current Legal Status and History

Sports betting in Nebraska is currently in a unique position. While it was legalized in May 2021 through the passage of LB 561, it is restricted to in-person wagering at licensed retail locations, specifically at the state's horse racing tracks that have been converted into casinos. This means that as of early 2026, online and mobile sports betting is not yet available in the Cornhusker State.

The journey to legal sports betting in Nebraska has been a multi-year process. The 2021 law was a direct result of a voter-approved constitutional amendment in 2020, which authorized casino gambling at licensed racetracks. The inclusion of sports betting was a natural extension of this expansion of gambling.

There is a significant push to legalize online sports betting. Petitions are currently being circulated to place the issue on the November 2026 ballot. If successful, this could dramatically change the sports betting landscape in Nebraska, opening the door for major online sportsbooks to enter the market.

Available Sportsbooks and Their Features

Since online sports betting is not yet legal, bettors in Nebraska must visit one of the state's retail sportsbooks. Here are the current options:

• WarHorse Casino: With locations in both Omaha and Lincoln, WarHorse Casino offers a comprehensive sportsbook experience. Bettors can wager on a wide variety of professional and college sports. The sportsbooks feature large video walls, comfortable seating, and betting kiosks for convenience.
• Caesars Sportsbook at Harrah's Columbus: Located in Columbus, this Caesars Sportsbook provides a premium betting environment. It features four betting windows and nine self-service kiosks. As part of the Caesars Entertainment network, it offers a well-regarded sports betting platform.
• ELITE Sportsbook at Grand Island Casino Resort and Lake Mac Casino Resort: ELITE Sportsbook operates the sports betting facilities at these two locations. They offer a full range of sports wagering options, with both ticket counters and kiosks available for placing bets.

These sportsbooks offer a traditional betting experience, where you can interact with ticket writers and watch the games in a lively atmosphere. They all provide betting on major US sports leagues like the NFL, NBA, MLB, and NHL, as well as college sports.

Types of Bets Available

At Nebraska's retail sportsbooks, you can expect to find all the standard types of bets, including:

• Moneyline: A simple bet on which team will win the game.
• Point Spread: A bet on the margin of victory. The favorite must win by a certain number of points, while the underdog can win outright or lose by less than the spread.
• Totals (Over/Under): A bet on the total number of points scored in a game by both teams combined.
• Parlays: A combination of multiple bets into a single wager. All bets in the parlay must win for the parlay to pay out, but the potential winnings are much higher.
• Teasers: A type of parlay where you can adjust the point spread or total in your favor in exchange for a lower payout.
• Futures: A bet on an event that will happen in the future, such as which team will win the Super Bowl.
• Prop Bets: Bets on specific events within a game that don't necessarily affect the final outcome, such as which player will score the first touchdown.

Tax Implications for Winnings

Gambling winnings in Nebraska are considered taxable income. Any winnings are subject to a 5% state withholding tax. This is in addition to any federal taxes that may be owed. For larger winnings, the sportsbook is required to provide you with a Form W-2G, which you will need to file with your tax returns.

It's important for bettors to keep accurate records of their wins and losses. You can deduct your gambling losses, but only up to the amount of your winnings.

Mobile vs. Retail Betting Options

As mentioned, Nebraska currently only offers retail sports betting. This means you must be physically present at one of the licensed sportsbooks to place a wager. There are no legal mobile or online sports betting options available within the state.

For residents who prefer the convenience of mobile betting, the only option is to travel to a neighboring state where online sports betting is legal, such as Iowa or Colorado. However, you must be physically located within that state's borders to place a bet.

The ongoing efforts to legalize online sports betting in Nebraska could change this in the near future. If the 2026 ballot initiative is successful, Nebraskans could see mobile sports betting apps launch sometime in 2027.

Tips for Bettors in This State

• Shop the Lines: Even though you are limited to retail sportsbooks, it's still a good idea to compare the odds at the different locations if possible. Different sportsbooks may offer slightly different lines on the same game.
• Understand the Rules: Make sure you understand the rules of the sportsbook you are betting at, as well as the rules of the specific bets you are placing.
• Manage Your Bankroll: Set a budget for your sports betting activities and stick to it. Never bet more than you can afford to lose.
• Do Your Research: Don't just bet on your favorite team. Do your research and analyze the matchups before placing your wagers.
• Take Advantage of Promotions: While promotions are more common with online sportsbooks, retail locations may still offer some promotions or loyalty programs.

Responsible Gaming Resources

Nebraska is committed to responsible gaming. If you or someone you know has a gambling problem, there are resources available to help:

• Nebraska Commission on Problem Gambling: This state agency provides resources and support for problem gamblers.
• The National Council on Problem Gambling: A national organization that offers a helpline and other resources.

All of the licensed sportsbooks in Nebraska also have responsible gaming programs in place. You can ask for information about self-exclusion programs, which allow you to voluntarily ban yourself from the sportsbook.