In Fiscal Year 2023, the Department of Finance failed to meet the collection goals set out in the Fiscal Plan by nearly $300 million. So far in Fiscal 2024, collections have improved, but the fiscal future could be complicated due to the unintended effects of the change from arbitration to foreign corporations (fixed 4%) to Law 52 and the reduction of Medicaid funding starting in FY 2028. In addition, the need to replace the inventory tax with an alternative that is less distorting for the economy is recognized. An ongoing initiative that, with some adjustments, could become an important source of revenue is taxes on sports betting. In this article, we will examine trends in the United States, where sports betting is an industry that has grown in triple digits, in 2022 it represented $93 billion and generated $1.5 billion in revenues for states. We will also explore the reality of sports betting in Puerto Rico and the revenue projections under various scenarios.