Esports is a form of competitive video gaming where professional players compete against each other in organized tournaments. It has grown significantly in popularity in recent years, with the industry being valued at $1.1 billion worldwide in 2021 and estimated to generate nearly $1.8 billion in economic activity in the coming years. Pennsylvania state representative Ed Neilson is currently pushing to legalize esports betting in the state, with his proposed bill (HB733) allowing Pennsylvanians to bet on esports events. The proposed tax rate for esports sits at 36%, and bettors must be 21 to wager on an event, while participants in esports must be at least 18 years old. Esports already has a large presence in Pennsylvania, with organizations like Nerd Street Gamers providing venues for professional tournaments, and the state could see a significant boost in its online gambling market with the legalization of esports betting.