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What Drives Record Lottery Jackpots?

The IFO posted a new research brief that discusses the factors that motivate recent record Lottery jackpots for Mega Millions and Powerball and how large jackpots from those two games impact funds for programs the Lottery Fund supports.

Tags: brief, lottery, research

Who Pays Pennsylvania Gaming Taxes?

This research brief is the second in a series that uses a new distribution model to examine the progressivity/regressivity of state-local taxes. This release examines state and local gaming taxes and funds retained by the lottery after prize payouts.

09/25/2024

What Drives Record lottery Jackpots?

The IFO posted a new research brief that discusses the factors that motivate recent record lottery jackpots for Mega Millions and Powerball and how large jackpots from those two games impact funds for programs the lottery Fund supports.

06/13/2023

Official Revenue Estimate FY 2020-21

This report provides revised revenue estimates for FY 2019-20 and official estimates for FY 2020-21 related to the General Fund, Motor License Fund, lottery Fund and federal funds subject to appropriation.  Presentation Methodology

06/22/2020

Official Revenue Estimate FY 2019-20

This report provides revised revenue estimates for FY 2018-19 and official estimates for FY 2019-20 related to the General Fund, Motor License Fund, lottery Fund and federal funds subject to appropriation.  Methodology

06/21/2019

Pennsylvania Gaming Trends

This research brief contains current and historical trends for casino gaming, pari-mutuel gaming and the lottery. The brief also presents casino gaming revenues, tax rates and effective tax rates for adjacent states, which likely influence trends for Pennsylvania. The final section displays how revenues from the three types of gaming were used in the state budget for the most recent year of actual data, FY 2015-16.

02/13/2017

Quarterly Revenue Estimates

This report provides quarterly revenue estimates for the General Fund, Motor License Fund and lottery Fund. The quarterly estimates are based on: (1) the FY 2016-17 projections contained in the Official Revenue Estimate published by the Independent Fiscal Office on June 15, 2016 and (2) adjustments to reflect the impact of statutory changes that were enacted with the state budget. 

08/24/2016

Pennsylvania lottery: Historical Data and Interstate Comparisons

Demographic projections suggest that demand for programs and services funded by lottery revenues will grow at a rate that exceeds the expansion of the Pennsylvania economy. Therefore, an important issue for policymakers is whether lottery revenues can maintain recent growth rates so they will be sufficient to meet those demands. This report provides data to assist policymakers in those deliberations.

01/30/2014

PBB_2023_DOR_REPORT.pdf

Performance-Based Budgeting .................................................................................... 1 Department of Revenue Overview ..................................................................................................... 3 Activity 1: Tax Administration ............................................................................................................ 9 Activity 2: Enforcement .................................................................................................................. 13 Activity 3: Lottery .......................................................................................................................... 17 Activity 4: Property Tax and Rent Rebate (PTRR) .............................................................................. 23 Activity 5: Administration ................................................................................................................ 27 Appendix ....................................................................................................................................... 29 Performance-Based Budgeting and fund programs and services to benefit all Pennsylvanians; the mission is to fairly, efficiently and accurately administer Pennsylvania tax and Lottery programs; and the vision is to be an innovative, customer-focused, and employee-centered agency. 1 Services Provided For this

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Five_Year_Outlook_2019.pdf

the expansion of health and human services programs and reduced support from non-General Fund sources (e.g., Lottery Fund). After that year, ex- penditure growth moderates and the projected imbalance levels off until FY 2022-23. For that year, the General Fund revenues, as well as other revenue sources. To that end, the report includes projections for the Lottery, Tobacco Settlement and Oil and Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections allow policymakers

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Five_Year_Outlook_2020.pdf

supported by General Fund revenues, as well as other revenue sources. To that end, the report includes projections for the Lottery, Tobacco Settlement and Oil and Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections from other sources. For example, the General Fund may pick up the difference if a special fund, such as the Lottery Fund or the Tobacco Settlement Fund, cannot maintain its current level of support. For FY 2020-21, base year appropriations

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Five_Year_Outlook_2023.pdf

supported by General Fund revenues, as well as other revenue sources. To that end, the report includes projections for the Lottery, Tobacco Settlement and Oil and Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections Reflects net impact from loss of federal funds, greater support from state General and non-General Fund sources (i.e., Lottery and Tobacco Settlement Funds), provider rate and fee increases and underlying demand as the age 75+ cohort expands by 3

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Five_Year_Outlook_2021.pdf

supported by General Fund revenues, as well as other revenue sources. To that end, the report includes projections for the Lottery, Tobacco Settlement and Oil and Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections from other sources. For example, the General Fund may pick up the difference if a special fund, such as the Lottery Fund or the Tobacco Settlement Fund, cannot maintain its current level of support. For FY 2021-22, base year appropriations

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Five_Year_Outlook_2022.pdf

supported by General Fund revenues, as well as other revenue sources. To that end, the report includes projections for the Lottery, Tobacco Settlement and Oil and Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections from other sources. For example, the General Fund may pick up the difference if a special fund, such as the Lottery Fund or the Tobacco Settlement Fund, cannot maintain its current level of support. For FY 2022-23, base year appropriations

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Revenue-Estimate-2020-05.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. The report for FY 2019-20 and initial estimates for FY 2020-21 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The subsequent pages provide detail on the projected levels and growth rates for those funds

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Official-Revenue-Estimate-2020-06.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. The report for FY 2019-20 and official estimates for FY 2020-21 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The sub- sequent pages provide detail on the projected levels and growth rates for those

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Revenue_Estimate_2021_05.pdf

provides detail on the revenue impact of increased federal funding related to the outbreak of COVID-19. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately from 2019 Q2 for non-motor and motor vehicle sales and use tax (SUT) and instant ticket purchases from the Lottery. For 2020 Q2, the data show the dramatic increase in Lottery sales in response to the first round of EIPs

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June_Revenue_Estimate_2021.pdf

provides detail on the revenue impact of increased federal funding related to the outbreak of COVID-19. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately from 2019 Q2 for non-motor and motor vehicle sales and use tax (SUT) and instant ticket purchases from the Lottery. For 2020 Q2, the data show the dramatic increase in Lottery sales in response to the first round of EIPs

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Revenue_Estimate_2022_05.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately intentionally left blank. - Economic Outlook | Page 1 Economic Outlook This section presents the economic forecast used to project General Fund, Lottery Fund and Motor License Fund revenues. The forecast assumes modest real economic growth and continued strong inflation relative to historical

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PBB_2022_AGING_REPORT_Addendum.pdf

0 $0.0 $0.0 General Fund (Federal) 147.0 159.6 109.8 90.1 111.8 109.2 Lottery Fund (State) 366.0 377.9 359.8 314.5 303.9 315.3 Lottery Fund (Augmentations) 0.4 0.7 0.8 0.7 0.6 0.0 Lottery Fund (Federal) 0.0 0

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Official_Revenue_Estimate_Methodology_2023_06.pdf

structed income measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. Historical revenue data used by the because firms merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax

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Revenue_Estimate_2023_06.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately revenue estimates for FY 2022-23 and official estimates for FY 2023-24 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The sub- sequent pages provide detail on the projected amounts and growth rates

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Revenue_Estimate_2022_06.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately intentionally left blank. - Economic Outlook | Page 1 Economic Outlook This section presents the economic forecast used to project General Fund, Lottery Fund and Motor License Fund revenues. The forecast assumes modest real economic growth and continued strong inflation relative to historical

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Revenue-Estimate-2023-05.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately revenue estimates for FY 2022-23 and initial estimates for FY 2023-24 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The subsequent pages provide detail on the projected amounts and growth rates for

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RB_2024_09_Who_Pays_Gaming_Taxes.pdf

This research brief allocates gaming taxes and funds retained by the Lottery across six income groups. This is the second brief in a series that examines the progressivity/regressivity of state and other gaming taxes (online slots, table games, sports wagering and other) generated $1.04 billion. After all prize payouts, the Lottery retained $1.74 billion of funds to pay Lottery expenses and to support various programs that benefit elderly residents. To

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Official_Revenue_Estimate_Methodology_2024_06.pdf

structed income measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. Historical revenue data used by the because firms merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax

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Official_Revenue_Estimate_Methodology_2022.pdf

structed income measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. All historical revenue data used by because firms merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax

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Official-Revenue-Estimate-Methodology-2019-06.pdf

measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. All historical revenue data used by the models merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax liability is

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Response_Letter_9_23_2019.pdf

for seniors for FY 2017-18 actual and FY 2019-20 budgeted expenditures. You requested that federal funds and the Lottery Fund be itemized separately from all other state funds.  For the same years, actual and budgeted revenues attributable to long-term living appropriations administered by the Department of Human Services attributable to residents age 65 and older, (2) additional Lottery-funded programs administered by the Departments of Aging, Revenue and Transportation and (3) funding for Veterans Homes in the Department

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Official_Revenue_Estimate_Methodology_2021.pdf

structed income measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. All historical revenue data used by because firms merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax

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Official-Revenue-Estimate-Methodology-2020-6.pdf

measure used to forecast certain tax revenues that rely on consumption, such as sales and use taxes and lottery purchases. The third part describes the specific models used to forecast major revenue sources. All historical revenue data used by the models merely forward any taxes they collect. Revenues that use the cash flow method include cigarette, realty transfer, fuels, lottery and sales and use taxes. For these revenue sources, tax liability is not accrued over the calendar year. Instead, tax liability is

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Initial-Revenue-Estimate-2018-05.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. A separate for FY 2017-18 and initial estimates for FY 2018-19 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The subsequent pages provide detail on the projected levels and growth rates for those funds

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Five_Year_Outlook_2024.pdf

Hence, most expenditure projections include an inflationary adjustment to compensate for rising prices. This report projects expenditures supported by General, Lottery and Tobacco Settlement Funds. Certain disbursements from those funds support General Fund programs, and the projections allow policymakers to determine pensions (SERS) and other benefits for retiree and current employees. 4 Includes projected available support to Human Services from the Lottery Fund and Tobacco Settlement Fund and a continued $250 million in Motor License Fund annual support to State Police. See

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Revenue-Estimate-2019-05.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. A separate data suggest that the pace of natural gas production decelerated in 2019 Q1, but maintained recent strength.  Lottery instant ticket sales can serve as a leading or contemporaneous economic indicator because they are often impulse purchases that reflect consumer confidence

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RB_2023_06_Jackpot_Lottery.pdf

During fiscal year (FY) 2022-23, the Mega Millions and Powerball Lottery games generated several unusually large jackpots. For FY 2022-23, these games are projected to generate record ticket sales of $559 million (+56.2% growth over prior year) or roughly 10% of Lottery ticket sales for the state. 1 The state retains 50% of Mega Millions and Powerball ticket sales, which translates into

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Official-Revenue-Estimate-2019-06.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. A separate show that the pace of natural gas produc- tion decelerated in 2019 Q1 but maintained recent strength.  Lottery instant ticket sales can serve as a leading or contemporaneous economic indicator because they are often impulse purchases that reflect consumer confidence

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Response_Letter_2021_April.pdf

long-term living appropriations administered by the Department of Human Services attributable to residents age 65 and older, (2) additional Lottery-funded programs administered by the Departments of Aging, Revenue and Transportation and (3) funding for Veterans Homes in the Department of Military and Veterans Affairs. The cost estimates are broken out by type of funding (state, federal or lottery funds). This analysis does not include any state or federal expenditures for non-Medicaid programs without age restrictions (e.g

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Official-Revenue-Estimate-2018-06.pdf

Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately. A separate for FY 2017-18 and official estimates for FY 2018-19 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The subsequent pages provide detail on the projected levels and growth rates for those funds

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IFO_Hearing_Materials_02_2024.pdf

vs. IFO ....................................................................................... 7 Revenue Proposals Minimum Wage Rates by State ............................................................................... 8 Increasing Minimum Wage to $15 ........................................................................... 9 Marijuana Taxes .................................................................................................. 10 Lottery and Gaming Trends .................................................................................. 12 Revenues, Economics and Demographics Revenue Trends .................................................................................................. 13 Economic Trends ................................................................................................. 14 Jobs and Real Earnings ........................................................................................ 15 Philadelphia apply. Source: Various state websites. 1 Colorado imposes a 15% retail marijuana sales tax. Independent Fiscal Office 12 February 2024 Lottery and Gaming Trends Lottery and Gaming Trends FYTD Type Tax Rate 18-19 19-20 20-21 21-22 22-

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Pennsylvania_Aging_Presentation.pdf

4% +49.2% All Other $3,982 12.9% -5.3% Exclude Tobacco $29,415 95.6% +0.2% Net Lottery Profits $1,061 100.0% -5.4% Note: Forecast for FY 2016-17 by Independent Fiscal Office. Excludes non-tax 10 Years Last 5 Years Last 3 Years Total General Fund Taxes 1 1.3% 2.4% 2.7% Net Lottery Profits 1.1% 0.0% -0.6% Note: Includes current fiscal year. Forecast for FY 2016-17 by Independent Fiscal

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Budget Hearings Packet.pdf

revenues have expanded at an average rate of 2.4% per annum. 13 For FY 2016-17, gaming revenues and lottery sales are projected to decline. 14 Census data show that the Pennsylvania sales tax burden is much lower than U 2,445 $2,592 $2,793 $2,809 Multi-State Lotto 340 429 485 447 381 496 410 All Other Lottery 945 917 910 907 847 846 831 Total Lottery Sales 3,208 3,481 3,700 3,800 3,820

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Budget Hearings Packet- Web Version.pdf

revenues have expanded at an average rate of 2.4% per annum. 13 For FY 2016-17, gaming revenues and lottery sales are projected to decline. 14 Census data show that the Pennsylvania sales tax burden is much lower than U 2,445 $2,592 $2,793 $2,809 Multi-State Lotto 340 429 485 447 381 496 410 All Other Lottery 945 917 910 907 847 846 831 Total Lottery Sales 3,208 3,481 3,700 3,800 3,820

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QRR_2016Q3.pdf

IFO) publishes a quarterly breakdown of its annual esti- mates for the General Fund (page 2), Motor License Fund and Lottery Fund (page 4). The most recent publication detailing the quarterly revenue estimates is available at www.ifo.state.pa.us 6 million in rev- enue deposits during the third quarter of 2016, which were below estimate by $15.7 million. LOTTERY FUND gross ticket sales and miscellaneous revenues were $1.13 billion for the third quarter of 2016. Those revenues were

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QRR_2016Q1.pdf

fiscal year, the IFO publishes a quarterly breakdown of its annual estimates for the General Fund, Motor License Fund and Lottery Fund. The most recent publication detailing the quarterly revenue estimates is available at www.ifo.state.pa.us. The Independent fuels and fuels taxes levied prior to Act 89. Quarterly Revenue Review January to March 2016 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $1.14 billion for the first quarter of 2016. Those revenues

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QRR_2015Q4.pdf

fiscal year, the IFO publishes a quarterly breakdown of its annual estimates for the General Fund, Motor License Fund and Lottery Fund. The most recent publication detailing the quarterly revenue estimates is available at www.ifo.state.pa.us. The Independent fuels and fuels taxes levied prior to Act 89. Quarterly Revenue Review October to December 2015 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $1,021 million for the fourth quarter of 2015. Those revenues

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QRR_2015Q3.pdf

fiscal year, the IFO publishes a quarterly breakdown of its annual estimates for the General Fund, Motor License Fund and Lottery Fund. The most recent publications detailing the annual and quarterly revenue estimates are available at www.ifo.state.pa.us fuels and fuels taxes levied prior to Act 89. Quarterly Revenue Review July to September 2015 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $1,119 million for the third quarter of 2015. Those revenues

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State_Tax_Comparison_2024_02.pdf

g., income, sales and property). For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots. Liquor store profits are also included with

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State and Local Tax Burden Study.pdf

appear in total income. For tabulations of state and local revenues, the U.S. Census Bureau includes net lottery proceeds with other revenues, not tax revenues. For this report, the IFO includes those amounts in tabulations of tax revenues for all states. In this manner, net lottery proceeds are treated the same as tax revenues from table games and slots. For Pennsylvania, net lottery proceeds are used to fund

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Revenue_Estimate_2024_06.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately revenue estimates for FY 2023-24 and official estimates for FY 2024-25 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The sub- sequent pages provide detail on the projected amounts and growth rates

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Revenue-Estimate-2024-05.pdf

Fund and Motor License Fund revenues that may be considered for appropriation in the General Appropriations Act. Estimates for the Lottery Fund represent net revenues after the deduction of certain expenses. Federal funds subject to General Fund appropriation are stated separately revenue estimates for FY 2023-24 and initial estimates for FY 2024-25 for the General Fund, Motor License Fund, Lottery Fund and federal funds subject to appropriation. The subsequent pages provide detail on the projected amounts and growth rates for

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QRR_2017Q3.pdf

of its annual esti- mates for the General Fund (page 2), and quarterly breakdowns for the Motor License Fund and Lottery Fund (page 4). The most recent publication detailing these estimates is available at www.ifo.state.pa.us. The IFO 894 702 1,113 $0 $1,000 $2,000 $3,000 CNIT SUT PIT GF All Other Motor License Fund Lottery Fund 2017 Third Quarter Revenue Snapshot Actual GF Estimate -14 24 80 33 -22 37 MLF Estimate LF Estimate *Figures

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QRR_2017Q1.pdf

for the fiscal year‐to‐date, which were below estimate by $14.2 million and $32.7 million, re‐ spectively. LOTTERY FUND gross ticket sales and miscellane‐ ous revenues were $1,002.2 million for the first quar‐ ter of 2017 2% Non‐Tax -2.1% -4.6% -0.3% -6.4% 102.4% INDEPENDENT FISCAL OFFICE Page 4 MOTOR LICENSE & LOTTERY FUNDS First Quarter ‐ 2017 Fiscal Year‐to‐Date Revenue Source Actual 1 Estimate 2 Variance 3 Actual 1 Estimate 2

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State_Tax_Comparison_2023_02.pdf

is used throughout this analysis. For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots. Liquor store profits are also included with

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State_Tax_Comparison_2022_01.pdf

is used throughout this analysis. For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots, since all three are forms of recreational

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State_Tax_Comparison_2020_11.pdf

throughout this analysis. For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots, since all three are forms of recreational gaming. Liquor

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State-Tax-Comparison-2020-01.pdf

throughout this analysis. For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots, since all three are forms of recreational gaming. Liquor

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SR2017-03.pdf

is used throughout this analysis. For tabulations of state and local tax revenues, the U.S. Census Bureau includes net lottery profits with non-tax revenue sources, not tax revenues. This report includes those amounts with tax revenues so that net lottery profits are treated the same as tax revenues from table games and slots, since all three are forms of recreational

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QRR_2017Q2.pdf

0 $1,000 $2,000 $3,000 $4,000 $5,000 CNIT SUT PIT GF All Other Motor License Fund Lottery Fund 2017 Second Quarter Revenue Snapshot Actual GF Estimate -277 35 38 -77 -10 -267 MLF Estimate LF Estimate *Figures 3 41.1 -15.8 Total Growth Rate 11.4% 6.1% n.a. 3.8% 3.6% n.a. LOTTERY FUND Total Lottery Fund 5 $1,015.5 $1,092.7 -$77.2 $4,148.5 $4,425.4 -$276

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QRR_2016Q4.pdf

for the fiscal year-to-date, which were below estimate by $2.7 million and $18.4 million, re- spectively. LOTTERY FUND gross ticket sales and miscellaneous revenues were $999.7 million for the fourth quarter of 2016 and $2,130 2 19.8 -9.6 Total Growth Rate 3.2% 3.7% n.a. 0.5% 1.9% n.a. LOTTERY FUND Total Lottery Fund 5 $999.7 $1,092.7 -$93.0 $2,130.9 $2,264.0 -$133.1

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QRR_2015Q2.pdf

6 -0.8 98.3 51.3 47.0 Quarterly Revenue Review April to June 2015 Page 5 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $955 million for the second quarter of 2015. Those revenues were $5 million (0

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QRR_2015Q1.pdf

6 51.3 84.5 36.7 47.8 Quarterly Revenue Review January to March 2015 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $972 million for the first quarter of 2015. Those revenues were $43 million higher

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QRR_2014Q4.pdf

0 -3.7 12.6 16.1 -3.5 Quarterly Revenue Review October to December 2014 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $969 million for the fourth quarter of 2014. These revenues were $15 million less

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QRR_2014Q2.pdf

8 -5.6 258.4 278.8 -20.4 Quarterly Revenue Review April to June 2014 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $950 million for the quarter, $17 million below estimate. For the fiscal year, revenues

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QRR_2013Q4.pdf

4 -8.3 116.8 133.3 -16.5 Quarterly Revenue Review October to December 2013 Page 4 Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $984 million for the quarter, $15 million above estimate. For the fiscal year, revenues

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QRR_2013Q3.pdf

6 million below estimate. Other Motor Receipts of $60 million for the quarter were $8 million below estimate. Lottery Fund Overview Lottery Fund gross ticket sales and miscellaneous revenues were $1,104 million for the quarter, $42 million above estimate. Table 3 provides additional

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PBB_Board_Hearing_Jan_10_2023.pdf

10, 2023 1 DOR Actual Spend and FTEs (FY 21-22) January 10, 2023 2 Activities Amount Share Number Share Lottery $668.5 55% 259 16% PTRR 230.1 19 90 6 Tax Administration 192.3 16 478 29 Enforcement 73 rent rebate. FTEs Expenditures DOR General Fund Appropriations (FY 22-23) January 10, 2023 3 Appropriations Tax Admin. Enforce- ment Lottery PTRR Admin. Total General Government Operations $46.2 $42.1 -- -- $54.6 $143.0 Distribution of Public Utility Realty Tax

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PBB_2022_DHS_REPORT_ADDENDUM.pdf

441.4 10,343.8 General Fund (Restricted) -23.3 38.8 52.7 274.6 764.0 30.7 Lottery Fund 304.8 250.0 368.9 334.0 349.0 349.0 Tobacco Settlement Fund 216.3 228.2 Settlement Fund and the Children's Trust Fund. General Fund - State 29% General Fund - Augmentation 4% General Fund - Federal 64% Lottery Fund 2% Other 1% 16-17 Actual 17-18 Actual 18-19 Actual 19-20 Actual 20-21 Actual 21-

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PBB_2021_PennDOT_REPORT_ADDENDUM.pdf

Restricted) 1 1,916.8 2,008.8 2,216.6 2,239.2 2,060.2 1,976.5 Lottery Fund 76.2 70.0 69.4 66.4 61.6 75.0 Liquid Fuels Tax Fund 29.7 32 808.5 Expenditures by Fund General Fund (Federal) 1.3 1.3 1.2 1.6 1.7 2.5 Lottery Fund 30.3 26.1 26.8 23.1 22.7 27.7 Public Transportation Asst. Fund 201.8 214

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Monthly_Economic_Update_April_2021.pdf

Federal Stimulus Drives Record Pennsylvania Lottery Sales Through the week ending March 30, fiscal-year-to-date (FYTD) lottery game sales are $4.29 billion, an increase of 21% over the same period in FY 2019-20. Much of

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index.cfm

the progressivity/regressivity of state-local taxes. This release examines state and local gaming taxes and funds retained by the Lottery after prize payouts. ... (Full Report) iGaming Revenues Surge, Others Stagnate Economics and Other September 23, 2024 This research brief uses revenue estimate for FY 2023-24. Updated estimates for FY 2022-23 are included. Methodology ... (Full Report) What Drives Record Lottery Jackpots? Economics and Other June 13, 2023 The IFO posted a new research brief that discusses the factors that motivate

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TC_2019_Historic_Preservation_Tax_Credit_Report.pdf

increase the aggregate dollar cap and per project cap, assuming that the allocation process is changed from a lottery system to a scoring system. If possible, a fixed schedule should be used for credit allocation dates.  The regional allocation requirement tax credits to projects that are viable without them. The credit allocation process should be changed from a lottery system to a scoring system. This will make the awards process more transparent. It will also allow DCED to more effi- ciently

Hits: 3

Tax_Modernization_Mar_2024.pdf

tangible/intangible property 5. Net Gain: Rent, Royalty, Patents, Copyright 6. Dividends Stocks and mutual fund distributions 7. Gambling and Lottery All forms of gaming; any prizes 8. Estates and Trusts Compensation and Interest Income Slide 3 Tax Modernization & Reform Compensation 37% 28% 2023 Income Amount $63.5 $9.95 Revenue: 1% tax $0.64 $0.10 Estates-Trusts and Gaming-Lottery Slide 6 Tax Modernization & Reform Estates-Trusts Gaming-Lottery Income Range Amount Share Amount Share $0 $25k $0.09 2%

Hits: 3

Revenue-Estimate-2020-05-Presentation.pdf

rate controls for the $115 million transfer from non-motor sales tax to Tobacco Settlement Fund for FY 2019-20. Lottery Sales Growth Tanks in April, Rebounds in May May 26, 2020 18 January February March April May Instants -4% 8% 10 -38 -26 Total 0 5 -17 -15 14 Note: Growth rates for April and May are based on weekly Lottery sales reports. Lottery Sales and Revenues May 26, 2020 19 Amounts Growth Rate 18-19 19-20 20-21 18-

Hits: 3

QRE_FY15-16.xlsx

1.8 1.4 1.6 6.3 General Services 0.4 0.2 0.2 0.3 1.1 Lottery Fund FY 2015-16 Lottery Fund Revenue Estimates (dollar amounts in millions) 2015 Q3 2015 Q4 2016 Q1 2016 Q2 FY 2015-16 Jul-Sep

Hits: 3

QRE_FY15-16.pdf

FY 2015-16 Quarterly Revenue Estimates This document provides quarterly revenue estimates for the General Fund, Motor License Fund and Lottery Fund. The quarterly estimates are based on the FY 2015-16 projections contained in the Official Revenue Estimate published by 0.4 0.2 0.2 0.3 1.1 Page 4 Independent Fiscal Office Table 4 FY 2015-16 Lottery Fund Revenue Estimates ($ millions) 2015 Q3 2015 Q4 2016 Q1 2016 Q2 FY 2015-16 Jul-Sep Oct-Dec Jan-

Hits: 3

QRE_FY14-15.pdf

15 Quarterly Revenue Estimates This report provides quarterly revenue estimates for the General Fund, Motor License Fund and Lottery Fund. The quarterly estimates are based on: 1) the FY 2014-15 projections contained in the Official Revenue Estimate published by the 0.3 0.3 0.4 1.2 Page 6 Independent Fiscal Office Table 6 FY 2014-15 Lottery Fund Revenue Summary ($ millions) 2014 Q3 2014 Q4 2015 Q1 2015 Q2 FY 2014-15 Jul-Sep Oct-Dec Jan-Mar Apr-

Hits: 3

PBB_2020_DHS_REPORT_Final_Updated.pdf

Human Services Filled Full-Time Equivalent (FTE) Positions Note: Special Funds include the Tobacco Settlement Fund and the Lottery Fund. Department of Human Services Part 1 Funding by Source for FY 2019-20 General Fund - State 21% General Fund - Augmentations 15% 12,626.2 Tobacco Settlement Fund 98.6 264.3 256.3 256.3 291.4 269.1 Lottery Fund 4.2 1.5 2.1 4.1 3.1 3.5 Total 16,224.7 18,820.4 22,292

Hits: 3

Official-Revenue-Estimate-2020-06-Presentation.pdf

rate controls for the $115 million transfer from non-motor sales tax to Tobacco Settlement Fund for FY 2019-20. Lottery Sales Growth Tanks in April, Rebounds in May June 22, 2020 17 January February March April May Instants -4% 8% 14 20 -10 -37 -27 Total 0 5 -17 -14 21 Note: Growth rates for May are based on weekly Lottery sales reports. Lottery Sales and Revenues June 22, 2020 18 Amounts Growth Rate 18-19 19-20 20-21 18-

Hits: 3

MQRE_FY24-25_08_2024.pdf

Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense Fund (MLF) and Lottery Fund revenues for fiscal year (FY) 2024-25. The monthly and quarterly estimates are based on the FY 2024-25 2024 Q3 2024 Q4 2025 Q1 2025 Q2 FY 2024-25 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues $686.4 $509.7 $499.8 $485.4 $2,181.3 Gross Ticket Sales 1,449.4 1

Hits: 3

MQRE_FY23-24_08_2023.pdf

and Quarterly Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense and Lottery Fund revenues for fiscal year (FY) 2023-24. The monthly and quarterly estimates are based on the FY 2023-24 to rounding, detail may not sum to total. 2023 Q32023 Q42024 Q12024 Q2FY 2023-24 Jul-SepOct-DecJan-MarApr-JunEstimate Lottery Fund Revenues $570.1 $502.0 $500.4 $492.7$2,065.2 Gross Ticket Sales1,483.01,542.21

Hits: 3

MQRE_FY22_23_August.pdf

and Quarterly Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense and Lottery Fund revenues for fiscal year (FY) 2022-23. The monthly and quarterly estimates are based on the FY 2022-23 2022 Q3 2022 Q4 2023 Q1 2023 Q2 FY 2022-23 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues $552.3 $483.3 $477.2 $475.0 $1,987.8 Gross Ticket Sales 1,453.4 1

Hits: 3

MQRE_FY21_22_August.pdf

Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense and Lottery Fund revenues for fiscal year (FY) 2021-22. The monthly and quarterly estimates are based on (1) the FY 2021-22 projections 2021 Q4 2022 Q1 2022 Q2 FY 2021-22 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues $587.9 $527.4 $463.8 $468.7 $2,047.8 Gross Ticket Sales 1,507.4 1,561.4

Hits: 3

MQRE-FY20-21-Aug.pdf

Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense and Lottery Fund revenues for fiscal year (FY) 2020-21. The monthly and quarterly estimates are based on the FY 2020-21 projections contained 2020 Q4 2021 Q1 2021 Q2 FY 2020-21 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues $494.1 $475.8 $431.2 $461.5 $1,862.6 Gross Ticket Sales 1,351.4 1,368.9

Hits: 3

MQRE-FY19-20-Aug.pdf

Estimates This report provides monthly estimates for General Fund revenues and quarterly estimates for Motor Li- cense and Lottery Fund revenues for fiscal year (FY) 2019-20. The monthly and quarterly estimates are based on: (1) the FY 2019-20 projections 2019 Q4 2020 Q1 2020 Q2 FY 2019-20 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues 1 $599.7 $493.4 $463.3 $459.2 $2,015.6 Gross Ticket Sales 1,180.6 1,263

Hits: 3

MQRE-FY18-19-July.pdf

Estimates This report provides monthly estimates for General Fund revenues and quarterly esti- mates for Motor License and Lottery Fund revenues for fiscal year (FY) 2018-19. The monthly and quarterly estimates are based on: (1) the FY 2018-19 projections 2018 Q4 2019 Q1 2019 Q2 FY 2018-19 Jul-Sep Oct-Dec Jan-Mar Apr-Jun Estimate Lottery Fund Revenues 1 $510.9 $437.6 $428.7 $428.9 $1,806.2 Gross Ticket Sales 1,110.7 1,118

Hits: 3

Wage_Contracts_PDA.pdf

subsequent two fiscal years. The table itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds. The analysis uses the following parameters and data obtained 0 1.5 2.7 Grand Total 2.2 - 0.1 2.5 4.8 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Note: Detail may not sum to total due to rounding. Collective

Hits: 2

Wage Contract SEIU-FINAL.pdf

subsequent two fiscal years. The table itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds. The analysis considers the recent collective bargaining agreement between 5 $78.4 Grand Total $63.4 $0.0 $20.8 $50.7 $134.9 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. All Funds Year Increase General Fund Motor License Fund Other State

Hits: 2

Wage Contract PFBC-FINAL.pdf

subsequent two fiscal years. The table itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds. The analysis uses the following parameters and data obtained Total - - 0.1 0.0 0.1 Grand Total - - 0.3 0.1 0.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Collective Bargaining Agreements (millions of dollars) Author: Charlene Raves CreationDate: 2017-

Hits: 2

Wage Contract AFSCME-FINAL.pdf

subsequent two fiscal years. The table itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds. The analysis considers the recent collective bargaining agreement between 5 $226.5 Grand Total $129.5 $83.0 $125.2 $52.6 $390.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Year (millions of dollars) AFSCME Council 13 Analysis of Collective Bargaining

Hits: 2

UGSOA_Wage_Contract_Analysis_2024.pdf

9, 2024 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 1 3 Total 5 0 1 2 9 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

UGSOA_Wage_Contract_Analysis_2021.pdf

description of the computations.) Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the applicable fiscal year and subsequent three fiscal 3 0.8 2.1 Note: Detail may not sum to total due to rounding. 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement United Government Security Officers of America

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UGSOA_Wage_Contract_ Analysis_2020.pdf

description of the computations.) Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the applicable fiscal year and subsequent three fiscal 0.1 0.4 TOTAL 0.8 0.0 0.6 0.2 1.6 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement United Government Security Officers of America

Hits: 2

UFCW_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0 22 Total 0 0 60 0 60 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

SEIU_Local_668_Wage_Contract_Analysis_2023.pdf

19, 2023 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 103 200 Total 228 0 33 279 540 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

SEIU_Local_668_UC_Referees_Wage_Contract_Analysis_2024.pdf

15, 2024 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 0.0 4.1 4.1 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

SEIU_HCPA_Wage_Contract_Analysis_2023.pdf

6, 2023 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 6 33 Total 67 0 4 17 88 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

SEIU Local 668 UC Referees Analysis- 2020.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.8 0.8 TOTAL 0.0 0.0 0.0 2.1 2.1 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement SEIU Local 668 Unemployment Compensation Referees

Hits: 2

SEIU Healthcare Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 6.7 19.7 TOTAL 30.3 0.0 1.5 16.4 48.1 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Service Employees International Union (SEIU), Healthcare

Hits: 2

PSEA_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 1.6 0.0 1.6 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

PSEA Wage Contract Analysis- 2020.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 0.4 TOTAL 0.0 0.0 0.9 0.0 0.9 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Pennsylvania State Education Association (PSEA), Non-

Hits: 2

PSCOA_Wage_Contract_Analysis_2024_Revised.pdf

21, 2024 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 2 221 Total 553 0 7 4 564 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

PSCOA Wage Contract Analysis- 2020.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the applicable fiscal year and subsequent three fiscal 1.2 56.7 TOTAL 212.3 0.0 2.4 4.6 219.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Pennsylvania State Corrections Officers Association (PSCOA

Hits: 2

Presentation-Initial-Revenue-Estimate-2018-05.pdf

0.0 -1.8 Total 103.2 140.2 37.0 Note: Dollar amounts in millions. May.01.2018 21 Lottery Sales Growth Recovers 14-15 15-16 16-17 17-18 18-19 Gross Ticket Sales $3,820 $4,135 6% 15.0% 2.9% Note: Dollar amounts in millions. In-State Lotto includes Raffle. Figures exclude net impact from Lottery expansion. May.01.2018 22 FY 2018-19 Revenue Forecast May.01.2018 23 Solid tax revenue growth (+4.2%

Hits: 2

PLEA_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0 2 Total 0 0 6 0 6 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

PLEA Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 1.7 TOTAL 0.0 0.0 4.2 0.0 4.2 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Pennsylvania Liquor Enforcement Association (PLEA) millions

Hits: 2

PDA_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 4 7 Total 9 0 0 10 19 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

PDA Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 2.7 4.7 TOTAL 4.9 0.0 0.1 6.5 11.5 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Pennsylvania Doctors Alliance (PDA) millions of

Hits: 2

PBB_Board_Hearing_Jan_25_2022.pdf

4.2% 8 1.5% Total 78 100.0% 543 100.0% Note: Includes all expenditures in $ millions. PDA State Lottery Fund Appropriations (FY 2021-22) January 25, 2022 3 Appropriations Aging Services Elder Justice & Protection Admin. Advocate for Older Adults 38.2 25.6 5.7 3.5 1.8 315.3 Note: Amounts in $ millions. Does not include the Lottery Fund transfer to the PharmaceuticalAssistance Fund ($155.0 million). * Denotes value rounds to less than $0.1 million. PDA Metric

Hits: 2

OPEIU_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 1 7 Total 14 0 1 4 19 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

OPEIU Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 1.6 4.6 TOTAL 6.8 0.0 0.5 4.0 11.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Office and Professional Employees International Union

Hits: 2

MGMT Nonrepresented Wage Contract.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 34.2 227.0 TOTAL 164.6 68.3 237.0 83.2 553.1 2/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Application of Collective Bargaining Agreement All Non-Covered Employees 1/ millions

Hits: 2

ISSU_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0 13 Total 0 0 34 0 34 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

ISSU Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 7.8 TOTAL 0.0 0.0 19.3 0.0 19.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Independent State Stores Union (ISSU) millions

Hits: 2

HTAE_2019_05_15.pdf

2% 5.4% 4.6% 5.0% --- Natural Gas Production 10.1% 10.1% 18.6% 17.8% 14.0% Lottery Instant Ticket Sales 4.8% 6.7% 5.4% 5.5% 5.8% Notes: Real GDP growth rates are quarterly independent contractors. Source: U.S. Bureau of Economic Analysis, U.S. Bureau of Labor Statistics, Federal Housing Finance Agency, PA Lottery, PA Department of Environmental Protection. Annual PA Employment Growth (000s) May 15, 2019 3 2016 2017 2018 2019 Q1 Mining-

Hits: 2

FOSCEP_Wage_Contract_Analysis_2024.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.9 1.8 9.3 21.9 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

FOSCEP Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 2.1 4.8 TOTAL 4.5 0.5 1.6 5.3 11.8 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Federation of State Cultural and Educational

Hits: 2

FOP_Wage_Contract_Analysis_2024.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 2.0 11.0 13.4 109.9 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

Five_Year_Outlook_2016_IFO_PPT.pdf

200 05-06 07-08 09-10 11-12 13-14 15-16 17-18 19-20 21-22 Tobacco Lottery Oil & Gas Note: figures in dollar millions. Lottery Fund Balance Sheet 15-16 16-17 17-18 18-19 Beg. Balance $15 $26 $41 $12 P/Y Reserve

Hits: 2

EPLC Feb 2020 FINAL.pdf

38%) | Corrections (8%)  All other agencies are ~13% | includes debt service (3%)  Demographic pressures and healthcare costs  Lottery under financial pressure due to lack of jackpots February 28, 2020 9 Structural Imbalance in General Fund February 28, 2020 Use PA Economy or GDP Tax Cuts and Jobs Act Wayfair Decision +66% +48% +43% +40% 2010-11 = 1.0 Lottery and Other New Games February 28, 2020 13 2015-16 2016-17 2017-18 2018-19 2019-20 Traditional Game

Hits: 2

Economic_and_Revenue_Update_2020.pdf

2020-21 Revenue Projections ........................................................................................................... 14 Growth of Top 3 Revenue Sources ....................................................................................................... 15 Impact of Federal Changes on Tobacco Taxes ................................................................................. 16 Lottery Sales and Net Revenues ............................................................................................................ 17 Gaming Expansion Revenues .................................................................................................................. 18 State and Local Tax Burden Comparison ........................................................................................... 19 Property Tax Data ....................................................................................................................................... 20 U.S. Food and Drug Administration banned the sale of most flavored e-cigarette products effective February 6, 2020. 17 Lottery Sales and Net Revenues FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Traditional

Hits: 2

Econ Summit Presentation Feb 28 2017.pdf

2016-17 Slots Tax Revenues $1,289 $1,296 $1,325 $1,293 Table Games Revenues 105 112 120 122 Lottery Sales 3,800 3,820 4,135 4,050 Instant Tickets 2,445 2,592 2,793 2,809 Numbers Revenues -4.8% 0.6% 2.2% -2.4% Table Games Revenues 2.3% 6.5% 6.7% 1.6% Lottery Sales 2.7% 0.5% 8.3% -2.1% Instant Tickets 6.1% 6.0% 7.8% 0.6% Numbers

Hits: 2

CIVEA_Wage_Contract_Analysis_2023.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0 8 Total 21 0 0 0 21 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

CIVEA Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.1 5.5 TOTAL 13.1 0.0 0.0 0.1 13.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Correctional Institution Vocational Education Association (CIVEA

Hits: 2

Analysis of Recent Collective Bargaining Agreements.pdf

subsequent two fiscal years. The table itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds. 1 The IFO has combined the analysis of these 0 32.5 Grand Total 27.3 0.2 16.1 12.1 55.7 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Author: Charlene Raves Company: Microsoft CreationDate: 2017-01-12 18:08

Hits: 2

ALES_Wage_Contract_Analysis_2024.pdf

healthcare contributions per employee. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 1.9 0.0 1.9 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

ALES Wage Contract Analysis- 2019.pdf

the number of employees. Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 0.0 0.5 TOTAL 0.0 0.0 1.2 0.0 1.2 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement Association of Liquor Enforcement Officers (ALES

Hits: 2

AFSCME_Wage_Contract_Analysis_2023.pdf

29, 2023 Page 2 Table 2 itemizes the cost to the General Fund, Motor License Fund, Other State Funds (includes Lottery, State Stores and Restricted Accounts/Augmentations/Other Funds) and Federal Funds for the current fiscal year and subsequent three fiscal 522 Total 454 420 375 157 1,406 Table 2 Note: Figures in millions of dollars. Other State Funds include Lottery, State Stores, restricted accounts, augmentations and other funds. The Federal Funds column represents the estimated amounts expected to be reimbursed

Hits: 2

WC-2019-UFCW.pdf

0.0 12.7 TOTAL 0.0 0.0 30.7 0.0 30.7 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement United Food & Commercial Workers (UFCW) millions

Hits: 1

WC-2019-SEIU.pdf

63.9 119.0 TOTAL 114.9 0.0 19.6 155.6 290.1 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement SEIU Local 668 millions of dollars

Hits: 1

WC-2019-AFSCME.pdf

53.9 341.7 TOTAL 269.3 241.3 186.4 130.2 827.3 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement AFSCME Council 13 millions of dollars

Hits: 1

Wage_Contracts_PLEA.pdf

0.1 - 0.1 Total - - 0.9 - 0.9 Grand Total - - 1.6 - 1.6 1/ Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Note: Detail may not sum to total due to rounding. Collective

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TC_2022_Educational_Tax_Credits.pdf

27 Those studies are based on research from other states that follow outcomes for students that win and lose random lotteries for vouch- ers to attend private schools. A review of that literature is beyond on the scope of this analysis

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Tax_Credit_and_PBB_Overview_2019-01-24.pdf

economic, social, environmental. Recommendations for HPTC:  Consider increasing credit but use scoring system to award credits to improve targeting. Lottery system used currently.  Separate allocation pools for small and large projects.  Use same allocation dates each year. Possibly

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TaxCredit and PBB Overview- 2019-01-24.pptx

effects: economic, social, environmental. Recommendations for HPTC: ▪ Consider increasing credit but use scoring system to award credits to improve targeting. Lottery system used currently. ▪ Separate allocation pools for small and large projects. ▪ Use same allocation dates each year. Possibly twice per

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TaxCredit and PBB Overview- 2019-01-24.pdf

economic, social, environmental. Recommendations for HPTC:  Consider increasing credit but use scoring system to award credits to improve targeting. Lottery system used currently.  Separate allocation pools for small and large projects.  Use same allocation dates each year. Possibly

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Summary_Tax_Credit_Reviews_Oct_2023.pdf

the tax credit is extended, increase the aggregate dollar and per project caps. ▪ Change the credit allocation process from a lottery system to a scoring system to make the awards process more transparent. It will also allow DCED to more efficiently

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Revenue_Proposal_Analysis_2021_04.pdf

corporation shareholders, self-employed), (3) net capital gains, (4) rent and royalty income, (5) dividends, (6) interest, (7) gambling and lottery proceeds and (8) gains or income distributed from estates or trusts. Losses may only be used to offset gains within

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RB_2024_09_Gaming.pdf

Commission, (4) have at least 20 dedicated commercial parking spaces, (5) have a convenience store and (6) be a Pennsylvania Lottery sales agent. CreationDate: 2024-09-23 13:26:51 Creator: Microsoft® Word for Microsoft 365 ModDate: 2024-09-23 13

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RB_2023_06_Student_Loan_Repayment.pdf

will also decline (e.g., cigarette, gaming and liquor) as well as non-General Fund revenues (e.g., gasoline and Lottery), but those reductions will be considerably smaller. 6 These percentages do not reflect assumed defaults (12% of total repayments). The

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QRR_2015Q3_preliminary.pdf

The Independent Fiscal Office recently published quarterly estimates for fiscal year (FY) 2015-16 General Fund, Motor License Fund and Lottery Fund revenues. The office provides a detailed comparison of actual versus estimated revenues in the Quarterly Revenue Review, which is

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PSBA Presentation - Final.pdf

health-pension plans. Sales tax includes utility taxes (e.g., gross receipts tax). US totals exclude severance taxes. Gaming includes Lottery and Liquor Store profits. PA excludes $400 million of one-time escheats gains and a $227 million transfer. Sources: US

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Presentation_PICPA_12-3-2014.pdf

care organizations $394 Transfer tobacco settlement investments to PSERS 225 Total Savings 619 From Tobacco Fund (to DHS) $144 From Lottery Fund (to DHS) 172 From Oil and Gas Lease Fund (to DCNR) 16 Total Shifts 332 24 Note: millions of

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Presentation_Phil_Chamber_2-12-2015.pdf

Delay payments to managed care organizations $394 Transfer tobacco settlement investments to PSERS $225 Total Savings $619 Funding Shifts (to Lottery and Tobacco Funds) $332 Transfers into General Fund (from special funds) $322 Inheritance tax windfall and other $250 Total Revenues

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Presentation_PA_Bus_Council_6-22-15.pdf

6.0% to 6.6%. 2 Increases rate from 3.07% to 3.70%. Expands tax forgiveness credit and taxes lottery winnings. 3 Equal to new severance tax less existing impact fee ($225 million per annum) starting in FY 2016-17

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Presentation_2017_02_10_EPLC.pdf

pension funds, contributing to funding issues. Recent budgets have utilized a succession of short-term measures.  Shifts to the Lottery, Tobacco Settlement and Oil and Gas Lease funds.  Transfers of available monies from special funds.  Acceleration of revenue

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Presentation_2016-06-08_GPNP_Budget_Outlook.pdf

pension funds, contributing to funding issues.  Recent budgets have utilized a succession of short‐ term measures. • Shifts to the Lottery, Tobacco Settlement and Oil and Gas Lease funds. • Transfers of available monies from special funds. • Acceleration of revenue or deferrals

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NFIB_Presentation.pdf

and analyses. ◦ Replacement revenues if SD property tax is eliminated. Future challenges to General Fund. ◦ Reduced support from other funds: Lottery, Tobacco Settlement and Motor License Funds. Dec.13.2017 13 Author: Tessa Dorr Company: Microsoft CreationDate: 2017-12-13 16

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MQRE_FY20_21_Revised_Feb.pdf

regarding the recent enactments can be found in the next section. 1 1 Quarterly estimates for the Motor License and Lottery Funds were not revised from those published by the IFO on August 27, 2020. FY 2020-21 Personal Income - Withholding

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Mid_Year_FY16-17_Presentation.pdf

Multi-state lotto includes raffle. Data for January are based on first three weeks of sales. 25.Jan.2017 20 Lottery Sales Through January 2015-16 2016-17 Change Corporate Net Income $23.0 $61.9 $38.9 Sales and Use

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Initial_Estimate_May_2017_Presentation.pdf

Executive Budget, General Fund Financial Statement, p. C1.5. Excludes revenue proposals. General Fund Revenue Comparison 19 02.May.2017 Lottery Sales Turn Negative 12-13 13-14 14-15 15-16 16-17 Gross Ticket Sales $3,700 $3,800

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IFO_Hearing_Packet_Feb2019.pdf

revenues, refunds and lapses 210 Higher EB revenues from minimum wage -120 Sub-Total 90 Due to Funding Shifts Additional Lottery support for MA 92 Funding shift for DEP-DCNR-DCED programs 59 GF transfers for debt service and other costs

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IFO-Presentation-11-14-2019.pdf

25 29.65 30.32 33.23 33.55 34.45 3.3% Note: billions of dollars. Special Funds includes Lottery, Tobacco Settlement, Oil and Gas Lease, ESF and Recycling Funds. General Fund Financial Statement November 14, 2019 20 19-20

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IFO Five-Year Outlook.pdf

of Public Welfare The Economic and Budget Outlook Slide 23 15.Nov.2012 FY 2012-13 Miscellaneous 22 Tobacco 252 Lottery 309 Managed Care GRT 628 Assessments* 1,240 Total 2,450 Other Funds ($ millions) *The Statewide Hospital Assessment and the

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Five_Year_Outlook_2017_Presentation.pdf

13-14 14-15 15-16 17-18 20-21 21-22 22-23 18-19 19-20 Levels Off Lottery Fund Balance Sheet 17-18 18-19 19-20 20-21 Beginning Balance -$19 -- -- -- Net Revenue 1,802 $1,780

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Demographics_Outlook_2020.pdf

as a full-time staff member in December 2018. Primary responsibilities include forecasting personal income tax revenues and lottery proceeds along with other projects related to tax credit reviews, performance-based budgeting and demographics. Questions regarding this report can be directed

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Budget_Hearing_Background_Feb2016.pdf

long‐term structural deficit include the following:  A decline in General Fund support from special funds, such as the Lottery Fund and the Oil and Gas Lease Fund.  Service populations that expand at a faster pace than the labor

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Budget_Hearing_Background-Feb2014.pdf

Bill 76 • Analysis of School Property Taxes Paid by Homeowners Age 70 and Older • 2013 Tax Comparison Study • The Pennsylvania Lottery: Historical Data and Interstate Comparisons All reports published by the office are available on its website at www.ifo.state

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2020_Mid_Year_Update.pdf

Fiscal year revenues | 18-19 +8.7% | 19-20 -4.3% January 28, 2020 15 Year-Over-Year Change in Lottery Sales January 28, 2020 16 -150 -100 -50 0 50 100 150 2017.4 2018.2 2018.4 2019.2

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2013_special_report_funding_and_reforming_public_employee_retirement_systems.pdf

the sale of the state-owned liquor stores has been seriously considered as well as the privatization of the Pennsylvania lottery system. The City of Philadelphia has considered the sale of the Philadelphia Gas Works in order to provide additional revenue

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About IFO

in 2012 and her primary responsibilities include leading performance-based budgeting projects, coordinating forecasts of department expenditures and forecasting the Lottery Fund. Other responsibilities include working on special projects pertaining to education, demographics, minimum wage and other subjects as needed. Jesse

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