TAX EXEMPT STATEMENT
The Indian Gaming Association is a tax exempt corporation under Internal Revenue Code section 501(c)(6). Although ruled tax exempt, this does not make the Indian Gaming Association a “charity” and thus contributions to the organization are not always deductible by the donor as a charitable contribution for federal Income Tax purposes. The Indian Gaming Association was founded in 1985 and incorporated in the District of Columbia in 1993.
MISSION STATEMENT
The mission of the Indian Gaming Association is to protect and preserve the general welfare of the Tribes striving for self-sufficiency through gaming enterprises in Indian Country. To fulfill its mission, We work with the federal government and Congress to develop sound policies and practices and to provide technical assistance and advocacy on gaming related issues. In addition, We seek to maintain and protect Indian sovereign governmental authority in Indian Country.
ANNUAL REPORT 2025
Chairman’s Report
4
Executive Director’s Report
8
Board of Directirs & Staff
12
Nationwide Impacts of Indian Gaming
15
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CHAIRMAN’S REPORT DAVID Z BEAN Puyallup Tribe of Indians
Greetings from San Diego and thank you for attending this year’s Conference and Tradeshow. I t is a true honor to welcome you to the Indian Gaming Association’s 2026 Tradeshow and Convention here in beautiful San Diego. As always, this event offers an opportunity for the tribal gaming community to connect, share knowledge, and honor the resilience and strength of tribal government gaming. However, for many reasons, Indian Gaming 2026 hold even greater significance in part because of the legends of Indian gaming who walked on last year. During our Tradeshow this year, we will reflect on the leaders whose vision and dedication built the foundation upon which this industry stands. Among them is our beloved Chairman Ernie Stevens, Jr., whose leadership transformed the Indian Gaming Association into a national voice for tribal sovereignty. Chairman Stevens understood that tribal gaming was far more than an economic enterprise—it was a powerful instrument of self-governance and opportunity for tribal nations. We also remember and honor Senator Ben Nighthorse Campbell, former IGA Vice Chairman Danny Tucker, former National Indian Gaming Commission Chairman
Harold Monteau, and former Oneida Tribal Chairman Jerry Danforth, leaders who helped shape the legal, regulatory, and policy framework that protects tribal gaming today. Their work created opportunities for tribal nations across the country, and their legacy continues to guide our efforts as we move forward. Each year, the Indian Gaming Association unveils the economic impact of tribal government gaming not simply as an industry report, but as a reflection of the strength, resilience, and sovereignty of tribal nations. The numbers contained in this year’s report tell an extraordinary story. In 2025, tribal government gaming generated $46 billion in gross gaming revenue nationwide, building on the $43.8 billion reported in 2024 and continuing the steady growth of tribal gaming enterprises across the country. When we account for the added economic impacts of hospitality, entertainment, and tourism surrounding tribal gaming, tribal gaming generated more than $52 billion in total revenue. The broader impact is even more significant. Tribal gaming now produces over $110.5 billion in total economic output across the United States, supporting over 682,000 jobs nationwide and generating more than $40 billion in wages throughout the economy. But the true significance of tribal government gaming is not found in revenue numbers alone. Unlike other sectors of the gaming industry, tribal gaming revenues are reinvested directly into tribal governments. In 2025 alone, more than $15 billion flowed directly to tribal governments, supporting healthcare systems, schools, housing, public safety, infrastructure, and cultural preservation in tribal communities. These investments strengthen tribal sovereignty and ensure that tribal nations can continue building prosperous futures for our citizens.
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Tribal gaming remains one of the most powerful expressions of tribal self-determination in modern history. While tribal gaming continues to grow, we face serious new challenges ahead. The most significant threat today is the expansion of prediction market gambling platforms operating under the authority of the Commodity Futures Trading Commission (CFTC). These platforms offer nationwide online sports betting that tramples on the sovereign authority of every tribal government to determine how to regulate online gambling or whether to prohibit the activity as too great a risk to our children and others. By fostering prediction markets, the CFTC bypasses the established regulatory framework governing gaming in the United States. Operating under the thin guise of financial instruments, these prediction markets circumvent the Indian Gaming Regulatory Act, tribal regulatory authority, and tribal-state gaming compacts. At the direction of our member tribes, the Indian Gaming Association has made this issue a national priority and this issue will be a focal point of our Membership Meeting and educational sessions throughout the coming week. Over the past year, we have expanded outreach across Indian Country—visiting tribal communities, meeting with tribal leaders, and working closely with tribal organizations, states, and industry partners to ensure that tribal sovereignty remains protected. We have also engaged policymakers in Washington, D.C. to underscore the importance of maintaining the legal framework governing tribal gaming. This effort reflects a fundamental principle that has guided tribal nations for generations: tribal sovereignty must always be exercised, protected, and defended. During my travels this past year, meeting with tribal leaders across the country, I have often shared a simple teaching from my elders at Puyallup that reflects how tribal nations must face the challenges ahead.
INDIAN GAMING - ANNUAL REPORT 2026 – 7
I speak about the canoe. When we are in a canoe, everyone has a paddle. Everyone has a responsibility. And the canoe only moves forward when we paddle together in the same direction. That is the spirit of Indian Country. When tribal nations work together, speak with a unified voice, and move forward collectively, we protect not only our economies but the sovereignty that makes those economies possible. The success of tribal government gaming today is the result of decades of leadership, cooperation, and shared purpose among tribal nations. And it is that same unity that will carry us forward. The economic impacts reflected in our 2025 report demonstrates the remarkable strength of tribal government gaming and the resilience of tribal nations. The Indian Gaming Association remains fully committed to supporting our member tribes by defending tribal sovereignty and regulatory authority, strengthening tribal government gaming operations, expanding education and regulatory training opportunities, and building partnerships across Indian Country and with policymakers nationwide. Together, we will continue to protect the legacy built by the leaders who came before us and ensure that the next generation inherits an even stronger tribal gaming industry. The future of tribal government gaming remains bright—because it is grounded in sovereignty, guided by tribal leadership, and strengthened by the unity of tribal nations. And together, we will keep paddling forward.
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EXECUTIVE DIRECTOR’S REPORT JASO N GILES Muscogee (Creek) Nation
W elcome to beautiful San Diego! T he Indian Gaming Association returns to San Diego. We consider the City of San Diego to be our home for the Tradeshow and Convention and I want thank our tradeshow partners and everyone at the San Diego Convention Center for their constant outreach and cooperation. This year new Chairman David Bean and the IGA Staff come to San Diego with heavy hearts as we lost our long-time Chairman, and a personal friend to me and many of us in the Industry, Ernie Stevens, Jr. Chairman Stevens’ life and legacy will be on display at this tradeshow and I want to thank the Stevens family, especially his wife Cheryl, for allowing IGA and really all of Indian Country, to celebrate Ernie’s life and his lasting impact on Indian Gaming and Tribal Sovereignty. Please join us at the various public honorings that will be occuring throughout the week. The Indian Gaming Association begins 2026 in a strong position to face the new challenges ahead. Last year we started work on the “Tribal Leaders’ Lounge” in the downstairs part of the Headquarters building and we are about half-way through the construction expected to conclude this Summer. The Lounge will be available for all Members of IGA to come and relax between meetings on Capitol Hill, or bring visitors to our building and showcase the work Indian Country has done in D.C.
INDIAN GAMING - ANNUAL REPORT 2026 – 9
As we begin 2026, our main concern at IGA is the expansion of illegal and unregulated sports betting and casino games. Through a coalition of State and Tribal governments the sweepstakes industry is being legislated out of existence. This insidious form of gambling sought to operate outside of State and Tribal law by confusing customers on what is legal. The use of celebrities in their advertising and flooding social media with targeted ads made it seem like they were legitimate businesses here to stay. The relentless work of our Tribal gaming regulators bringing it attention to State and local authorities resulted in that industry’s demise. We have a new and continuing threat with the so-called prediction markets masquerading as sports books. The Federal Government and the Courts have yet to resolve the prediction markets intrusion upon Tribal and State sovereignty. Regardless, IGA is part of a broad coalition that includes Tribal Nations, State Governors, Attorney Generals, and commercial gaming that is shedding light on the prediction markets illegal and unregulated sports bets and other wagers against public policy. We are also working with our Tribal organization peers in D.C. at NCAI, NCAIED, NACA, NIHB, NIEA, NAFOA and others, as we take a all-in approach to protecting Tribal gaming. Each organization brings a unique expertise to the table, but we are all ultimately united in protecting Tribal Sovereignty and working to enhance Tribal self-determination. Indian Gaming has become a central part of many state and local economies and the data indicates our industry is playing a strong economic role in the area of employment and wealth creation. I encourage you to read our “2025 IGA Economic Impact Report” and you will see that Tribal properties are generating several billion dollars in capital costs, operations and maintenance contracts, security and surveillance, goods and services, and other subsidiary economic activity that keeps our Tribal Casinos as a destination location. By law, Tribal casino revenue is reinvested into the tribal government to help pay for education, health care, police and fire protection, housing,
10 – INDIAN GAMING - ANNUAL REPORT 2026
water and sewer service, transportation, government infrastructure and community development. Tribal Governments, like most governments, exist to provide a better standard of living for their citizens. We know that our Member Tribes are committed to rebuilding their Indian communities and creating sustainable economic models on the reservation. Indian Gaming revenues continue to play a vital role in this endeavor. A united Indian Country is our best path forward to meet the new technological and political challenges. In this changing political environment, IGA and our member Tribes will continue to share our economic development stories with America. Once Indian Country’s full story is told, all citizens will realize that the growth of Indian Gaming is truly another great American success story. Please stop by our offices anytime you are in Washington, D.C. - our doors are always open and we are proud to serve as your advocates on Capitol Hill.
INDIAN GAMING - ANNUAL REPORT 2026 – 11
BOARD OF DIRECTORS
Puyallup Tribe of Indians
Chairman
David Z. Bean
Vice-Chairman Vacant Treasurer
The Confederated Tribes of Grand Ronde Iowa Tribe of Oklahoma
Denise Harvey
Secretary
Christie Modlin
Indian Gaming Association Staff Jason Giles, Executive Director Muscogee Creek Danielle Her Many Horses, Deputy Director, General Counsel Oglala Lakota Nation Angelica Molina, Director of Operations Navajo Nation Kevin Leecy, Director of Memberships & Development - Tribal Memberships Oneida Nation of Wisconsin Ricky Granquist, Sr. Administrative Assistant Oneida Nation of Wisconsin Chelsea Blake, Legislative Director
Mimi Hoang, Associate Membership Director
Maria Ferguson, Office Manager
Brianna Westwood, Property Manager
Sunnirose Terry, Building Concierge Navajo Nation
12 – INDIAN GAMING - ANNUAL REPORT 2026
DELEGATES
Region
Delegate
At Large Delegates
Alternates
Richard J. Peterson Tlingit & Haida
Greg Abrahamson Spokane Tribe Rodney Butler Mashantucket Pequot Tribal Nation Stephen Lewis Gila River Indian Community Kevin Killer Oglala Sioux Tribe
Vacant
Alaska
Michele Scott Mashantucket Pequot Tribal Nation Rudolph Wambsgans Tunica-Biloxi Tribe of Louisiana Billy Friend Wyandotte Nation Tonya Mathews The Peoria Tribe of Indians of Oklahoma William “Shorty” Brewer Oglala Lakota Nation Francis Crawford Sisseton Wahpeton Oyate Dr. Alex Wesaw Pokagon Band of Potawatomi David Merrill, Jr. Saginaw Chippewa Indian Tribe Mi chael Fairbanks White Earth Nation John James CEO, Navajo Gaming Enterprises
Michael Conners St. Regis Mohawk
Eastern
Matthew Morgan , Chickasaw Nation
Eastern Oklahoma
Associate Members
NON VOTING
Chris Georgacas Goff Public Kelly Meyers GLI Carl Long PMI Tribal Solutions
Great Plains Collette Brown Spirit Lake Nation
Brandon Yellowbird-Stevens Oneida Nation of Wisconsin
Midwest
Dr. Buu Nygren Navajo Nation
Navajo
Denise Harvey The Confederated Tribes of Grand Ronde
Northwest
Isaiah Vivanco Soboba Band
Mark Macarro Pechanga Band of Indians
Jack Potter, Jr. Redding Rancheria Ja mes Siva Morongo Band of Mission Indians Kim Winterman Hargo Northen Arapaho Tribe Francine Dupuis Confederated Salish and Kootenai Tribes
Pacific
Rocky Mountain
Jenni Wildcat Northern Arapaho Tribe
Southern Plains
Michael McLane Delaware Nation Stuart Paisano Pueblo of Sandia
Perri Ahhaitty Iowa Tribe of Oklahoma Melanie Martinez Pueblo of Santa Ana
Southwest
Cheryl Doka Salt River Pima Maricopa Indian Community
Paul Russell Fort McDowell Yavapai Nation
Western
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THE NATIONWIDE ECONOMIC IMPACTS OF THE INDIAN GAMING INDUSTRY IN 2025
An Economic Analysis Report
FY 2025
15 – INDIAN GAMING - ANNUAL REPORT 2026
16 – INDIAN GAMING - ANNUAL REPORT 2026
Contents
Economic Impact Summary
17 18 19 20
Background Introduction
Economic Impact Modeling Methodology Direct, Indirect and Included Multiplier Impact Overview
21
Revenues Output Impact Analysis
22
Employment Gains Areas of Employment Gains Federal, State & County Taxes Federal, State and County Tax Catagories Government Taxes Paid 2012 to 2022 Multiplier and Total Impact NAICS Sector Impacts Indian Gaming Wages Indian Gaming Operating Expenses Indian Gaming Capital Indian Gaming Transfer Payments Indian Gaming Overall Economic Output Economic Impact State Summaries Key Finding of State Summaries Ranked Industries by Output United States Private Employers
27
35
37 39
Economic Impact Summary This summary encapsulates the key findings and conclusions derived from the comprehensive study titled “The Nationwide Impacts of Indian Gaming Industry,” conducted by Dupris Consulting Group, LLC on behalf of the Indian Gaming Association (IGA) in 2025.
DIRECT AND MULTIPLIER IMPACT
• In 2025, the Indian Gaming Industry through 252 Tribes, exhibited substantial economic activity, contributing to an overall economic output of 110,522,082,989. • Directly, the industry transferred $15,165,857,117 to Tribal owners for governmental programs and investments, thereby addressing gaps in federal funding for Indian programs. This spending, primarily comprising wages and employee benefits, largely circulates within the region. • Tribal Gaming Operations and Ancillary Facilities supported 284,090 ongoing jobs in 2025, with 75% occupied by non-tribal citizens. • Indian gaming activities do not take place in one
• In summary, Indian Gaming contributed $40,329,062,276 in direct and indirect wages across Indian Country, the states where their casinos are located, and the broader United States.
FISCAL IMPACTS • The Indian Gaming Industry significantly bolstered the fiscal positions of State and Federal Governments. When considering taxes paid and payments reduced, the industry positively impacted governments by $20,502,091,797.
company, but in 528 casino businesses. However, as a single category of enterprise, it would rank 25th among the top employers in the United States.
EMPLOYMENT AND WAGES
• The total employment gains stemming from Indian Gaming Industry’s economic activities amounted to 682,718 jobs , with 41.6% representing direct employment and 58.4% indirect employment. • Wages paid to industry employees reached $9,711,435,006 . Additionally, the spending of disposable incomes by Indian Gaming workers, casino operations’ purchases, capital expansion projects, and transfer payment spending to Tribal governments generated an extra $30,617,627,270 in wages.
17 INDIAN GAMING - ANNUAL REPORT 2026
18 – INDIAN GAMING - ANNUAL REPORT 2026
Background
The impact of Nationwide Indian Gaming reverberates across the United States, contributing significantly to tax revenues, purchasing power, expansion development, and job creation in regions hosting Indian casinos. It serves as a potent catalyst for numerous American Indian Nations, offering them a rare opportunity to foster substantial economic growth and employment within their communities—a prospect that was virtually nonexistent prior to pivotal legal milestones such as the Supreme Court’s 1987 ruling in California v. Cabazon and the subsequent passage of the Indian Gaming Regulatory Act of 1988. Moreover, aligning with the federal Indian Gaming Regulatory Act’s original intent in 1988, Indian Gaming has alleviated the burden on federal, state, and local taxpayers and governments, sparing them from having to allocate billions of dollars towards unemployment benefits, income or food subsidies, direct aid to tribal entities, and educational funding. This significant relief can be quantified directly, as evidenced by Indian Gaming’s 528 casino properties substantial contribution of $15.1 billion in direct transfers to Tribal governments for program spending and investments in 2025. For the year, a total of 252 Tribal Governments operated 528 gaming facilities spanning 20.2 million square feet of gaming space across 29 states. These facilities boasted a comprehensive array of amenities, including 385,269 slot machines, 6,573 table games, 1,300 poker tables, 51,833 bingo seats, 54,067 hotel rooms, 1,703 restaurants, 211 entertainment venues, 4,669,940 million square feet of convention space, 404,815 parking spaces and
20,901,092 million square feet of casino space. This collective infrastructure contributed to Indian gaming’s impressive $46.0 billion in gambling revenues and an additional $6.0 billion in ancillary revenues, resulting in total revenues of $52.0 billion. Special Note: In the “Indian Gaming Industry State-by-State Economic Impact Numbers for 2024,” although the total number of Tribes operating casinos at the state level is listed as 259, the grand total of Tribes operating 528 casinos in the United States is 252. Certain Tribal Governments, such as the Omaha Tribe of Nebraska, Winnebago Tribe of Nebraska, Quechan Indian Tribe, Sisseton Wahpeton Sioux Tribe, Standing Rock Sioux Tribe, Fort Mojave Indian Tribe, and Pokagon Band of Potawatomi Indians, have casino businesses spanning multiple states.
INDIAN GAMING - ANNUAL REPORT 2026 – 19
Introduction Tribal Nations within the United States possess a distinctive governmental status, characterized by their classification as sovereign entities while closely resembling local and state government structures in terms of jurisdiction. These tribal governments typically encompass a range of administrative bodies including tribal courts, police departments, housing departments, planning departments, hospitals, school systems, and cultural and social programs catering to both youth and elders. Consequently, the influence of tribal nations extends significantly across their reservations and the surrounding regions, impacting both economically and socially. The enactment of the Indian Gaming Regulatory Act in 1988 presented Tribal governments in 29 states with a transformative opportunity to augment their contributions to their communities and the neighboring regions through the dynamic expansion of the casino entertainment industry. Over the past 13 years, Indian Gaming has emerged as a substantial contributor to tax revenues, having remitted a total of $198,645,391,797 to the Federal and State governments, with $21,694,898,322 designated for revenue sharing as per existing agreements. This report endeavors to quantify the annual production, employment, and payroll impacts attributed to Indian Gaming across the states in which these enterprises are situated. The subsequent sections outline the study methodology and provide a comprehensive examination of the direct and multiplier effects stemming from Indian gaming wages, operations, capital spending, and transfer payments made to Tribal Governments in the year 2025 .
20 – INDIAN GAMING - ANNUAL REPORT 2026
Economic Impact Modeling METHODOLOGY
MULTIPLIER IMPACT Estimations of indirect and induced impacts were conducted using the IMPLAN economic model, initially developed for the USDA Forest Service in collaboration with the Federal Emergency Management Agency and the USDA Bureau of Land Management. Originally crafted by MIG, Inc., and now under the mantle of The IMPLAN Group, LLC, the IMPLAN model relies primarily on the US Department of Commerce Input- Output tables, established in the 1970s, as its foundational framework.
Economic impact modeling serves as a crucial tool to assess the ramifications of various economic events, such as businesses or industries, within defined geographies or entities. These impacts can manifest as positive, negative, or as mitigating factors against other impacts, regardless of their nature. Such analyses play a pivotal role for both businesses and governments in decision-making processes concerning new projects, capital investments, historical development effects, and the potential outcomes of proposed business ventures or government initiatives. The primary objective of this project was to delineate employment outcomes, spending effects, and fiscal impacts concerning government-based taxes and expenses incurred or avoided. DIRECT, INDIRECT & INDUCED IMPACT Economic impacts are categorized as direct, indirect, or induced. Direct impacts are readily observable, encompassing elements like payroll, purchases, or taxes paid directly. Indirect impacts stem from the ripple effects on suppliers of goods or services due to increased demand generated by the original capital investment or ongoing business operations under scrutiny. Where direct and indirect positive economic impacts exist, they generate positive wealth effects within the affected communities and industries, propagating induced effects. The comprehensive economic impact analysis amalgamates direct, indirect, and induced impacts into a unified assessment.
INDIAN GAMING - ANNUAL REPORT 2026 – 21
Impact Overview The Dupris Consulting Group was tasked with providing the Indian Gaming Association (IGA) with key figures delineating the economic impacts of Indian Gaming for the year 2025. This endeavor aimed to underscore not only the profound effects of Indian gaming on reservation economies—providing crucial jobs and funding for social programs—but also its broader implications for various sectors of the national economy, including Agriculture, Manufacturing, Trade, Service, and Government. As previously stated, these impacts for 2025 were quantified at $110.5 billion in total economic output, facilitating the creation of 284,090 jobs on reservations and 398,629 off reservations. The updated total numbers of Full-Time Equivalents (FTEs) for direct gaming and ancillary jobs were determined through a combination of empirical data collection by Dupris Management Group and survey data sets provided by Casino City Press. Moreover, Indian gaming spending allocations and assumptions were refined using a blend of Dupris Management Group’s empirical data collection and financial metrics provided by Wipfli, LLP, as detailed in “The Indian Gaming Cost of Doing Business Report” for 2025.
REVENUES In 2025, the Tribal gaming sector of the economy garnered $46.0 billion in gambling revenues alongside $6.0 billion in ancillary revenues, culminating in a total of $52.0 billion in revenues. Notably, the National Indian Gaming Commission (NIGC) reported $43.8 billion in gambling revenues for 2024, signifying a 4.9% increase from the prior year’s estimate provided by Dupris Management Group for IGA in 2025. While ancillary revenues are not tracked by NIGC, Dupris Management Group estimated a 6.0% growth in ancillary revenues from 2024 to 2025. Although a growth percentage for ancillary revenues compared to NIGC’s reported figures wasn’t feasible, it underscores the substantial growth trajectory of this aspect of Indian gaming. OUTPUT I n the current period, Indian Gaming generated significant economic activity, yielding an overall economic output of $110.5 billion. This encompasses an economic output of $30.1 billion on reservations, where all Tribal casinos are situated, and $80.4 billion off reservations, emphasizing the far-reaching impact of Indian gaming beyond tribal lands.
INDIAN GAMING REVENUES IN 2025
$46.009,623,845
Gross Gaming Revenues
Source: Dupris Consulting Group, LLC & IMPLAN Application Total Gaming & Ancillary Revenues Ancillary Revenues (Hotels, Food & Beverage, Entertainment, etc..)
$6.069,867,190
$52,079,491,035
22 – INDIAN GAMING - ANNUAL REPORT 2026
Im pact Analysis This section of the study focuses on estimating the comprehensive impact of the Indian Gaming Industry, encompassing the expenditures of its employees, purchasing activities, and Tribal Government transfer payments within the states where their casinos and reservations are situated. The economic impact analysis involves assessing not only the direct inputs such as jobs, payroll, revenue, and capital expansion but also measuring the indirect and induced impacts that occur within the studied area.
EMPLOYMENT GAINS I n 2025, the Indian Gaming Industry generated a total of 682,718 jobs. When examining job creation, we typically categorize these positions into three groups: Direct Employment, Indirect Employment, and Induced Employment. Direct employment primarily comprises individuals hired or contracted directly by the enterprise, including both full-time and part-time employees as well as contractors. These figures are often expressed as Full-Time Equivalents (FTEs). Indirect employment encompasses jobs supported by the provision of business services and purchases of products. Examples include procurement of food for restaurants, maintenance services for facilities, acquisition of hardware or software, gaming supplies, and other goods and services. Induced employment refers to jobs that arise to support the needs of local establishments such as restaurants, gas stations, hotels, banks, grocery stores, computer stores, and other service and product providers. These jobs are sustained by the spending of direct and indirect employees, contractors, customers, and visitors.
The Indian Gaming Industry fosters job creation at multiple levels. Firstly, employment opportunities arise within its 528 casinos, ancillary facilities, and other tribal government departments. Secondly, a second wave of job creation occurs as Indian Gaming employees inject their income into the economy through expenditure on goods and services. Lastly, a third tier of employment emerges when Indian Gaming Operations, ancillary facilities, and Tribal Governments engage in purchases of goods and services within the broader economy and undertake capital improvements.
INDIAN GAMING - ANNUAL REPORT 2026 – 23
Moreover, the Indian Gaming Industry embarked on capital spending projects totaling $2,944,682,889, which in turn generated another 22,113 jobs. In a significant contribution to Tribal Governments, Indian casinos transferred $15,165,857,117 for program spending and investments. This transfer facilitated the creation of an additional 175,603 jobs. Overall, as a crucial job generator within the United States economy, Indian gaming industry contributes to a total of 682,718 direct and indirect jobs. Despite the maturation of Tribal gaming since the passage of the Indian Gaming Regulatory Act in 1988, it continues to foster growth and maintain stable employment levels across all facilities throughout the United States .
AREAS OF EMPLOYMENT GAINS Within the Indian Gaming Industry, a total of 284,090 full- time workers are employed. In 2025, the wages disbursed to these employees amounted to $9,711,435,006. Furthermore, the expenditure of disposable incomes by employees of both casinos and ancillary businesses resulted in the creation of an additional 37,630 jobs across local, regional, and national economies, bringing the total job creation for the first and second tiers to 321,720. In 2025, Indian gaming facilities and their ancillary businesses collectively spent $19,002,279,950 on goods and services. This substantial expenditure led to the creation of an additional 163,282 jobs.
INDIAN GAMING DIRECT AND INDIRECT JOBS GENERATED IN 2025
Direct Jobs in Gaming
237,640 46,450 284,090 37,630 163,282 22,113 223,026
Direct Jobs from Ancillary (Hotels, Food & Beverage, etc..)
Indirect Jobs from Wages created by Indian Gaming
Indirect Jobs created by tribal casinos purchasing activities of Goods & Services
Indirect Capital Expansion and Replacement Related Jobs
Indirect Jobs created from casino net income transfer payments to Tribal governments - pur- chasing goods & services, revenue sharing payments to state governments, capital expansion projects & regulatory spending at Federal, State & Tribal levels
175,603
I ndian Gaming Stimulated Jobs Nationwide
682,718
Source: Dupris Consulting Group, LLC & IMPLAN Application
FEDERAL, STATE & COUNTY TAXES Federal, State, and local taxes lay claim to a substantial portion of income generated within the United States, constituting approximately one-third of the total. Increases in economic activity serve to expand the tax base and subsequently augment government revenues. Indian Gaming, with its creation of 682,718 jobs nationwide, significantly contributes to this economic activity. The wages associated with these jobs not only generate federal, state, and local payroll and income taxes but also play a role in reducing welfare payments and unemployment benefits, thereby freeing up additional government revenue for allocation to other purposes. In 2025, wages paid to employees of Indian Gaming amounted to $9,711,435,006. Additionally, the economic ripple effect stemming from Indian Gaming employees’ spending of their disposable incomes, gaming operation purchases, capital spending, and transfer payments to Tribal Governments generated an additional $30,617,627,270 in wages.
Collaborative data from Dupris Management Group, and the IMPLAN Application reveals that in the same year, the combined impact of casino employment, operational purchases, and other economic activities of Indian Gaming, alongside the spending associated with transfer payments to Tribal governments, culminated in a substantial tax contribution. Specifically, Indian Gaming activities generated $13,838,219,704 in Federal Taxes, $5,091,524,537 in State Taxes, and $1,572,347,556 in County Taxes. Collectively, this totaled $20,502,091,797 in tax revenues for federal, state, and local governments in 2025.
2025 Tax Revenues by Federal, State & County Government
$25,000
$20,000
$15,000
$20,502.1
$10,000
$13,838.2
$5,000
$5,09.5
$1,572.3
$-
Federal Taxes
State Taxes
County Taxes.
Total Taxes
Source: Dupris Consulting Group, LLC & IMPLAN Application
24 INDIAN GAMING - ANNUAL REPORT 2026
In addition to bolstering government treasuries with tax revenues, Indian Gaming also contributes to federal savings by alleviating the need for unemployment and other government aid subsidies, totaling $3,573,625,906. At the state government level, Tribes further support their counterparts through revenue-sharing payments for operating casinos in selected states. In 2025, these revenue-sharing payments amounted to $2,358,298,322. These figures underscore the substantial economic and fiscal contributions of Indian Gaming operations, not only at the federal level but also at the state and county levels, highlighting the symbiotic relationship between Tribal governments and the broader governmental entities within which they operate.
FEDERAL, STATE & COUNTY TAX CATAGORIES Breaking down the various taxes generated under Federal, State, & County Governments highlights the significant fiscal impact of Indian Gaming operations and their transfer payments to Tribal governments. Specifically, these activities created $7,322,028,992 in Federal taxes, including Personal Income, Social Insurance- Employee & Employer Contributions, Custom Duty, Excise, and Corporate Profit taxes . Within the states where Tribal governments and their casinos operate, a total of $5,145,973,461 in State and County tax revenues have been generated. This encompasses a variety of tax categories such as State Personal Income, Motor Vehicle License, Property, Social Insurance-Employee & Employer Contributions, TOPI - Sales, Property, Corporate Profits, Motor Vehicle License, Severance, and Special Assessments
Tax Bases (Wages, Operations, Capital & Transfer Payments)
In Whole $’s
Direct Indian Gaming, Ancillary Wages
$9,711,435,006 $30,617,627,270 $40,329,062,276
Indirect Wages earned by workers performing all activities related to Indian Gaming
Total Direct and Indirect Wages earned by Workers
Tax Revenues by Federal, State & County Governments Federal Income
Household Pesonal Income Taxes from Direct Casino Wages Social Security and Medicare Taxes from Direct Casino Wages
$1,456,715,251 $1,485,849,556 $7,322,028,992 $3,573,625,906 $13,838,219,704
Federal Government Taxes (Personal Income, Social Insurance-Employee & Employer Contri- bution, Custom Duty, Excise, Corporate Profits)
Total Savings from avoided Unemployment & Other Government Aid
Subtotal Federal Tax Income
State Income Household Personal Income Taxes from Direct Casino Wages
$409,048,378
State Government Taxes (Personal - Income, Motor Vehicle License, Property, Others; Social Insurance-Employee & Employer Contribution, TOPI - Sales, Property, Corporate Profits, Mo - tor Vehicle License, Severance, Special Assessments, Others)
$2,324,177,837 $2,358,298,322 $5,091,524,537
Total Revenue Sharing Payments to Selected State Governments
Subtotal State Tax Income
County Income County Government Taxes (Personal - Income, Motor Vehicle License, Property, Others; So- cial Insurance-Employee & Employer Contribution, TOPI - Sales, Property, Corporate Profits, Motor Vehicle License, Severance, Special Assessments, Others)
$1,572,347,556
Total Federal, State & County Tax Revenues
$20,502,091,797
Source: Dupris Consulting Group, LLC & IMPLAN Application
25 INDIAN GAMING - ANNUAL REPORT 2026
GOVERNMENT TAXES PAID (2013 TO 2025) Over the past decade, Indian Gaming has made a substantial contribution to government tax revenues. From 2013 to 2025, the total accumulation of taxes generated by Indian Gaming amounted to an impressive $198,645,391,797, significantly bolstering both United States and State Treasuries. During this same period, Tribes in selected states have allocated an additional $21,694,898,322 in revenue-sharing payments to state treasuries. This demonstrates the mutually beneficial nature of Indian gaming, as the success of Tribal enterprises translates into increased revenues for states with revenue-sharing agreements in place.
This remarkable financial contribution underscores the vital role played by Indian Gaming in supporting governmental functions and fostering economic growth at both the federal and state levels.
2013 - 2025 Federal & State Revenues Generated by Indian Gaming
$200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $-
$198,645.4
$137,599.6
$39,350.9
$21,694.9
Total Federal & State Revenue
Federal Treasury Revenues
State Treasury Revenues
State Revenue Sharing
Source: Dupris Consulting Group, LLC & IMPLAN Application
26 INDIAN GAMING - ANNUAL REPORT 2026
MULTIPLIER AND TOTAL IMPACTS This analysis employs an input/output modeling structure, focusing on three primary types of multipliers: Employment, Income, and Output. Employment multipliers gauge the total change in the number of jobs across associated employment sectors for each direct job or unit volume in payroll generated by the primary subject of the analysis. Income multipliers quantify the total dollar- valued change in the income or earnings of households employed by all industries for each dollar of payroll expended by the primary subject of the analysis. Output multipliers delineate the total dollar change across all industries resulting from a dollar change in output delivered to final demand by the subject of the analysis. These multipliers are influenced by factors such as technology, geography, inter-industry linkages, and localization. An input/output model offers a comprehensive view of the economy, illustrating the transactions between sectors of the economy within a given time frame. It categorizes the activities of economic agents (industry, government, households) into various production sectors, measuring transactions in terms of dollars. The multiplier effect, or ripple effect, manifests as each round of inter-industry purchases generates diminishing local effects until all the money initially spent leaks out of the region.
How it works: Indian casinos purchases paper from the office supply store, the office supply store purchases employee uniforms from a local clothing store, the clothing store pays a local cleaning service to clean the store, and so on. Each round of inter-industry purchases generates fewer local effects until all the money originally spent leaks out of the region. Local labor purchases operate similarly, with workers spending their incomes on various goods and services, contributing to the local economy’s vitality. The total economic impact is the sum of the direct, indirect, and induced effects. Estimates of indirect and induced impacts were conducted by Dupris Consulting Group , utilizing multipliers from the Regional Input/output Modeling System (RIMS II) maintained by the U.S. Department of Commerce’s Bureau of Economic Research, as well as the IMPLAN software package. These multipliers are mathematically derived from empirical data specific to geographies, industries, and other attributes of economic systems.
27 INDIAN GAMING - ANNUAL REPORT 2026
28 – INDIAN GAMING - ANNUAL REPORT 2026
NAICS SECTOR IMPACTS This section of the study, calculates and breaks out the total economic impact by major NAICS Sector . In the national economic accounts, the institutional units that make up the total economy: Business, households and institutions, and general government. The sectors are generally the two-digit NAICS levels, although manufacturing, retail, and transportation and warehousing span several two- digit codes. The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS was developed under the auspices of the Office of Management and Budget (OMB), and adopted in 1997 to replace the Standard Industrial Classification (SIC) system. It was developed jointly by the U.S. Economic Classification Policy Committee (ECPC), Statistics Canada, and Mexico’s Instituto Nacional de Estadistica y Geografia, to allow for a high level of comparability in business statistics among the North American countries. The definition of each Major NAICS sector or group of sectors is discussed below: Agriculture – This sector comprises establishments primarily engaged in growing crops, raising animals, harvesting timber, and harvesting fish and other animals from a farm, ranch, or their natural habitats. Mining – This sector comprises establishments that extract naturally occurring mineral solids, such as coal and ores; liquid minerals, such as crude petroleum; and gases, such as natural gas. The term mining is used in the broad sense to include quarrying, well operations, beneficiating (e.g., crushing, screening, washing, and flotation), and other preparations customarily performed at the mine site, or as a part of mining activity.
Construction – This sector comprises establishments primarily engaged in the construction of buildings or engineering projects (e.g., highways and utility systems). Establishments primarily engaged in the preparation of sites for new construction and establishments primarily engaged in subdividing land for sale as building sites also are included in this sector. Manufacturing – This sector comprises establishments engaged in the mechanical, physical, or chemical transformation of materials, substances, or components into new products. The assembling of component parts of manufactured products is considered manufacturing, except in cases where the activity is appropriately classified in the construction sector. TIPU – This acronym represents, Transportation, Information, and Public Utilities. Transportation: Sector includes industries providing transportation of passengers and cargo, warehousing and storage for goods, scenic and sightseeing transportation, and support activities related to modes of transportation. Establishments in these industries use transportation equipment or transportation related facilities as a productive asset. The type of equipment depends on the mode of transportation. The modes of transportation are air, rail, water, road, and pipeline. Information: Sector comprises establishments engaged in the following processes: (a) producing and distributing information and cultural products, (b) providing the means to transmit or distribute these products as well as data or communications, and (c) processing data. Public Utilities: Sector comprises establishments engaged in the provision of the following utility services: electric power, natural gas, steam supply, water supply, and
INDIAN GAMING - ANNUAL REPORT 2026 – 29
sewage removal. Within this sector, the specific activities associated with the utility services provided vary by utility: electric power includes generation, transmission, and distribution; natural gas includes distribution; steam supply includes provision and/or distribution; water supply includes treatment and distribution; and sewage removal includes collection, treatment, and disposal of waste through sewer systems and sewage treatment facilities. Trade – The sector category is represented by Wholesale Trade and Retail Trade. Wholesale: Sector comprises establishments engaged in wholesaling merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The merchandise described in this sector includes the outputs of agriculture, mining, manufacturing, and certain information industries, such as publishing. The wholesaling process is an intermediate step in the distribution of merchandise. Wholesalers are organized to sell or arrange the purchase or sale of (a) goods for resale (i.e., goods sold to other wholesalers or retailers), (b) capital or durable non-consumer goods, and (c) raw and intermediate materials and supplies used in production. Retail: Sector comprises establishments engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of merchandise; retailers are, therefore, organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers: store and non-store retailers. Service – The sector represents a broad category of the United States service industries, and they are: Finance and Insurance, Real Estate and Leasing, Professional,
Scientific, and Technical Services, Management of Companies and Enterprises, Administrative and Support and Waste Management and Remediation Services, Education Services, Health Care and Social Assistance, Arts, Entertainment, and Recreation, Accommodation and Food Services, Other Services. Government – This sector consists of establishments of federal, state, and local government agencies that administer, oversee, and manage public programs and have executive, legislative, or judicial authority over other institutions within a given area. These agencies also set policies, create laws, adjudicate civil and criminal legal cases, provide for public safety and for national defense. In general, government establishments in the Public Administration sector oversee governmental programs and activities that are not performed by private establishments. Establishments in this sector typically are engaged in the organization and financing of the production of public goods and services, most of which are provided for free or at prices that are not economically significant.
30 – INDIAN GAMING - ANNUAL REPORT 2026 Indian Gaming Wages
In 2025, wages paid to employees of tribal government gaming and its ancillary businesses amounted to $9,711,435,006. Furthermore, the spending of disposable incomes by casino and ancillary business employees spurred additional economic activity, resulting in the generation of 37,630 jobs, $2,520,634,961 in labor income, $4,884,043,226 in value added, and an overall economic output of $7,829,656,70.. The table titled “Top 15 Output Industries” provides insights into the industries and their respective impacts stemming from the wage spending activities of casino employees within the economy. Notably, the largest impact was observed in owner occupied housing, with $1,117,278,725 in induced output. Additionally, hospitals experienced a significant impact, with $598,392,196, followed by other real estate at $451,505,064 in induced output. These findings underscore the profound influence of tribal government gaming on various sectors of the economy, contributing to job creation, income generation, value added, and overall economic output.
ECONOMIC INDICATORS BY IMPACT
Impact
Employment Labor Income Value Added
Output
Direct Effect Indirect Effect Induced Effect
$- $-
$- $-
$- $-
$- $-
$37,630 $2,520,634,961 $4,884,043,226 $7,829,656,700 $37,630 $2,520,634,961 $4,884,043,226 $7,829,656,700
Total Effect
TOP 15 OUTPUT INDUSTRIES
Industry Display
Direct
Indirect
Induced Impact Output $0 $1,117,278,725 $1,117,278,725 $0 $598,392,196 $598,392,196 $0 $451,505,064 $451,505,064 $0 $345,791,282 $345,791,282 $0 $329,625,870 $329,625,870 $0 $293,958,739 $293,958,739 $0 $272,038,764 $272,038,764 $0 $261,629,278 $261,629,278 $0 $237,586,355 $237,586,355 $0 $236,582,412 $236,582,412 $0 $235,562,203 $235,562,203 $0 $194,900,500 $194,900,500 $0 $189,285,862 $189,285,862 $0 $170,646,424 $170,646,424 $0 $163,636,780 $163,636,780
Owner occupied housing
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Hospitals
Other real estate
Monetary authorities & depository credit intermediation
Offices of physicians
Limited service restaurants
Insurance carriers, except direct life
Fullservice restaurants Tenant occupied housing
Other financial investment activities Management of companies and enterprises Insurance agencies, brokerages, and related activities
Retail Motor vehicle and parts dealers
Software publishers
Wholesale Other nondurable goods merchant wholesalers
Source: Dupris Consulting Group, LLC & IMPLAN Application
INDIAN GAMING - ANNUAL REPORT 2026 – 31
Indian Gaming Operating Expenses In addit ion to paying wages to casino and ancillary employees, Indian Gaming enterprises allocate a significant portion of their revenues towards operating expenses. These expenses encompass a wide array of categories including advertising, marketing, professional services, transportation, equipment, training, travel, laundry, insurance, royalties, slot leases, commissions, printing, telephone, bank charges, meals, entertainment, and various others. In 2025, Indian Gaming enterprises and their ancillary businesses made substantial purchases of goods and services for their operations, resulting in overall employment gains of 163,282 jobs, $11,687,712,090 in labor income, $21,509,242,236 in value added, and an overall economic output of $36,114,885,796. The table titled “Top 15 Output Industries” provides insights into the industries and their respective impacts stemming from the spending activities of casino operations within the economy. Notably, the gambling industries exhibit the largest impact, with $6,644,671,985 in direct output. Additionally, other top directly affected industries include advertising, public relations, and related industries at $5,073,085,927, as well as offices of other health practitioners at $3,355,073,472.
ECONOMIC INDICATORS BY IMPACT
Impact
Employment Labor Income Value Added
Output
Direct Effect Indirect Effect Induced Effect
$89,850 $32,345 $41,088 $163,282
$6,191,578,562 $2,694,842,242 $2,801,291,286 $11,687,712,090
$11,520,420,939 $4,633,562,071 $5,355,259,225 $21,509,242,236
$18,945,687,131 $8,391,351,057 $8,777,847,608 $36,114,885,796
Total Effect
TOP 15 OUTPUT INDUSTRIES
Industry Display
Direct
Indirect
Induced Impact Output $46,683,690 $6,644,671,985 $65,738,787 $5,073,085,927 $82,334,597 $3,355,073,472 $467,840,168 $1,250,312,471
Gambling industries
$6,578,435,829 $4,774,504,141 $3,272,738,875
$19,552,465 $232,842,999
Advertising, public relations, and related services
Offices of other health practitioners
$0
Other real estate
$0 $0
$782,472,303
Owner occupied housing
$0 $1,160,249,088 $1,160,249,088
Management of companies and enterprises
$437,021,137 $995,432,754 $389,383,596 $784,275,804 $837,836,848
$414,009,379 $49,968,455 $439,547,066 $81,071,651 $57,399,478 $295,445,464
$243,878,820 $1,094,909,335 $21,270,801 $1,066,672,011 $201,685,652 $1,030,616,315
Local government electric utilities
Insurance agencies, brokerages, and related activities Maintenance & repair construction of nonresidential structures
$62,933,173 $1,209,688 $356,949,930 $619,280,113 $131,752,979 $155,008,729 $281,178,115
$928,280,628 $896,446,014 $652,395,394 $619,280,113 $510,176,807 $479,407,069 $442,191,905
Office supplies (except paper) manufacturing
Monetary authorities and depository credit intermediation
$0 $0 $0 $0 $0
Hospitals
$0
Internet publishing and broadcasting and web search portals
$378,423,828 $324,398,340 $161,013,790
Legal services
Insurance carriers, except direct life
Source: Dupris Consulting Group, LLC & IMPLAN Application
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