State and Tribal authority

(a) Relation to Indian Gaming Regulatory Act (1) In general For purposes of the Indian Gaming Regulatory Act (25 U.S.C. 2701 et seq.), a sports wager made through an interactive sports wagering platform shall be deemed to be made at the physical location of the server or other equipment used to accept the sports wager. (2) Server on Indian lands With respect to a sports wager described in paragraph (1) accepted through a server or other equipment located on Indian lands, the sports wager shall be considered to be exclusively occurring on Indian lands if— (A) the sports wager and the server are in the same State; and (B) the applicable State and Indian Tribe have entered into a Tribal-State compact authorizing the placing of sports wagers through interactive sports wagering platforms. (b) No preemption Nothing in this Act preempts or limits the authority of a State or an Indian Tribe to enact, adopt, promulgate, or enforce any law, rule, regulation, or other measure with respect to sports wagering that is in addition to, or more stringent than, the requirements of this Act. (c) Taxation of sports wagering Nothing in this Act limits or otherwise affects the taxation of sports wagering by a State, an Indian Tribe, or a locality.