As of 2023, numerous states in the U.S. have legalized sports betting, following the Supreme Court's 2018 decision to strike down the federal ban. States like New Jersey, Pennsylvania, and Illinois have established robust frameworks for both in-person and online wagering. Each state sets its own regulations, tax rates, and licensing requirements, leading to a diverse landscape of betting options. This growing industry not only generates significant tax revenue but also enhances the overall sports experience for fans, making legal betting a prominent feature in American entertainment.