In the final report, Chapter V refers to sports betting in this way:
CHAPTER V: FIXED QUOTA BETTINGS
Article 29. A lottery modality is created, in the form of an exclusive public service of the Union, denominated fixed-quota bets, whose commercial exploitation will take place throughout the national territory.
§ 1º. The lottery mode dealt with in the caput consists of a system of bets related to real sports events, in which the bettor is defined at the time of betting, how much the bettor can win in the event of a successful outcome.
§ 2º. The fixed-quota bets lottery shall be authorized by the Ministry of Finance and shall be operated exclusively in a competitive environment and may be marketed in any commercial, physical and electronic distribution channels.
§ 3º. The Ministry of Finance shall regulate the provisions of this article within a period of up to two years, renewable for up to the same period, as of the date of publication of this Law.
Article 30. The proceeds from the collection of the fixed-quota bettings lottery shall be allocated as follows:
I - In physical environment:
a) at least eighty percent for the payment of prizes and the collection of income tax on the prize;
b) five tenths percent for social security;
c) one per cent for executing agencies and executing units of public elementary school, elementary and high school units that have achieved the targets set for the results of the national assessments of basic education, according to the Ministry of Education;
d) two whole and five tenths percent for the FNSP;
e) two per cent for the sports entities of the soccer modality that assign the rights to use their denominations, their brands, their emblems, their hymns, their symbols and the like for the dissemination and execution of the fixed-quota bets lottery;
f) a maximum of fourteen percent to cover expenses of costing and maintenance of the operating agent of this lottery type; and
II - In a virtual environment:
a) at least eighty-nine percent for the payment of prizes and the payment of income tax on the prize;
b) twenty-five hundredths percent for social security;
(c) seventy-five hundredths per cent for executing agencies and executing units of the public elementary school, primary and secondary school units which have achieved the targets set for the results of the national assessments of basic education, as per the Ministry of Education Act Education;
d) one percent for the FNSP;
e) one percent per cent for the sports entities of the football modality that assign the rights to use their denominations, their brands, their emblems, their hymns, their symbols and the like for the dissemination and execution of the fixed-quota bets lottery;
f) a maximum of eight percent to cover expenses of costing and maintenance of the operating agent of this lottery type. Paragraph 1 - The percentages destined to the awards and expenses of costing and maintenance, provided for in items "a" and "f" of items I and II of the caput, may vary, provided that the annual average meets the minimum and maximum percentages established in such lines.
§ 2º. Operators shall transfer the lottery receipts directly to the legal beneficiaries referred to in items "c" and "e" of items I and II of the caput.
§ 3°. The resources referred to in items "c" of items I and II of the caput shall be applied in costing and investments, which contribute to guarantee the functioning and improvement of the physical and pedagogical infrastructure of educational institutions.
§ 4°. For the purposes of this Law, the executing agencies are the district, state and municipal secretariats responsible for formalizing the procedures necessary for the receipt and execution of resources destined to the schools of their educational networks that do not have their own executing units.
§ 5°. For the purposes of this Law, private executing units are considered as non-profit private entities, representative of public schools and composed of members of the school community, commonly known as school boxes, school councils, school colleges, parents 'and teachers' associations, among other denominations, responsible for formalizing the procedures required to receive onlendings, as well as for the execution of these resources.
Article 31. On the gains obtained with prizes resulting from bets on the fixed-quota bets lottery, there will be income tax in the form set forth in art. 14 of Law No. 4,506, of November 30, 1964, observing for each gain the provisions of art. 56 of Law No. 11,941, of May 27, 2009.
Article 32. The Inspection Fee due for the commercial operation of the lottery modality called fixed-quota bets is instituted, which has as a generator the regular exercise of the police power referred to in § 2 of art. 29, and is allocated on a monthly basis.
§ 1°. The Inspection Fee covers all acts of regular police power inherent in the activity and shall be allocated according to the ranges of awards offered monthly in the form of Annex I.
§ 2°. The Inspection Fee shall be collected by the 10th of the month following the month of the distribution of the prize.
§ 3°. The Inspection Fee not paid within the period established in the legislation shall be increased by a fine of default and interest for late payment, in accordance with art. 61 of Law No. 9,430, of December 27, 1996.
§ 4°. The debts related to the Inspection Fee shall be recorded in Active Debt of the Union.
§ 5°. The value arising from the collection of the Inspection Fee shall be passed on to the Ministry of Finance unit responsible for supervising the commercial exploitation of the fixed-quota bets lottery.
§ 6°. The rate referred to in the caput will be monetarily restated, provided that the value of the update does not exceed the variation of the official inflation index calculated in the period from the institution of the rate, to the first update, and from the last correction for the subsequent updates, at intervals of not less than one year, in the form of the Regulation.
§ 7° Taxpayers of the Inspection Fee are legal entities that, under the terms of art. 29, to exploit the fixed-quota bets lottery.
Article 33. The communication, advertising and marketing actions of the fixed-quota bets lottery shall be guided by the best practices of corporate social responsibility aimed at the operation of lotteries, according to the regulations.
Article 34. The bettors lose the right to receive their prizes or to request refunds if their payment is not claimed within ninety days of the date of the first disclosure of the result of the last actual event object of the bet. Single paragraph. The unclaimed prizes within the period established in the caput will be destined to the Single Account of the National Treasury for the use in the amortization and payment of service of the Federal Public Debt.
Article 35. In compliance with Law No. 9,613, dated March 3, 1998, the legal entity holding the authorization shall send information to the Financial Activity Control Council (COAF), pursuant to the rules issued by the Executive Branch, prevention of money laundering and terrorist financing.