北达科他州(North Dakota)的非营利赌博收入自2018年以来猛增350%,
North Dakota’s nonprofit gambling revenue soared 350% since 2018 due to a 1983 federal tax break unique to the state.
北达科他州慈善赌博收入自2018年以来猛增近350 % , 主要是因为1983年联邦免税, 允许非营利组织在1983年10月5日前避免对合法赌博所得征收联邦税。
North Dakota’s surge in charitable gambling revenue, up nearly 350% since 2018, is largely due to a 1983 federal tax exemption that allows nonprofits to avoid federal taxes on gambling income from games legal by October 5, 1983.
北达科他州(North Dakota)是当时唯一能广泛批准这种游戏的国家,
As the only state to broadly authorize such games at the time, North Dakota became the sole beneficiary of this "rifle-shot" exemption, which remains in effect today.
税收减免,加上2017年电子拉动标签合法化,创造了别处无法利用的独特联邦优势,吸引赌博活动,引起对过度增长和公平性的关切。
The tax break, combined with the 2017 legalization of electronic pull tabs, has created a unique federal advantage not available elsewhere, drawing gambling activity and raising concerns about excessive growth and fairness.
根据主权法,部落赌场仍然豁免,但北达科他州的豁免特别适用于非部落、慈善经营的业务。
Tribal casinos remain exempt under sovereignty laws, but North Dakota’s exemption applies specifically to non-tribal, charity-run operations.