Attached is a copy of the Nebraska attorney general’s opinion regarding a bill that discusses whether or not instant racing machines are legal under the Nebraska constitution. In the end, the attorney general, Jon Bruning, concludes that, “LB 1102’s attempt to authorize wagering on the results of previously run horse races through the use of IRTs [instant racing terminals] resembling slot machines or other video gambling devices does not constitute a form of parimutuel wagering which the Legislature may permit”. In other words, according to the attorney general, under the Nebraska constitution, instant racing machines, or terminals, are not legal methods of gambling.