Synopsis As Introduced Amends the Illinois Gambling Act. In provisions concerning an owner licensee's calculation of adjusted gross receipts, provides for monthly and annual reconciliation calculations between promotional costs and total adjusted gross receipts. Amends the Sports Wagering Act. Provides that occupational licenses issued under the Illinois Gambling Act for employees of an owners licensee or organization gaming licensee, once granted, are considered equivalent licenses to work in sports wagering positions located at the same gaming facility. Provides that adjusted gross sports wagering receipts shall not include the dollar amount of certain promotions redeemed by wagerers. Provides for monthly and annual reconciliation calculations between promotional costs and total adjusted gross sports wagering receipts. Requires the Illinois Gaming Board to submit to the General Assembly no later than March 31, 2025 a comprehensive report that includes the effect of removing promotional costs from the calculation for adjusted gross sports wagering receipts and the tax rates imposed on sports wagering.