; and (B) the revenue collected during the preceding fiscal year pursuant to the Federal excise tax on sports wagering under sections 4401 and 4411 of the Internal Revenue Code of 1986. (2) Sense of Congress It is the sense of Congress that— (A) any funds appropriated to carry out this section shall not be the sole or primary source of funding to operate the National Sports Wagering Clearinghouse; and (B) the National Sports Wagering Clearinghouse should primarily be funded through voluntary contributions by, or reasonable fees assessed by the National Sports Wagering Clearinghouse to participating entities, such as sports wagering operators, sports organizations, and State regulatory entities. 107. Law enforcement coordination The Attorney General, in coordination with the Secretary of the Treasury and appropriate Federal law enforcement agencies, shall establish procedures to ensure coordination among Federal law enforcement, State law enforcement, State regulatory entities, and the National Sports Wagering Clearinghouse to identify and respond to illegal or suspicious activity in the sports wagering market nationwide. II Wagering Trust Fund 201. Findings Congress makes the following findings: (1) A Federal excise tax on sports wagering was established in 1951. (2) Over time, the Federal excise tax has ranged from a high of 10 percent of total handle for State-authorized wagers to a low of 0.25 percent, at which level the Federal excise tax has remained since 1982. (3) Revenue from the Federal excise tax— (A) is estimated to be $12,000,000 annually and is expected to increase as legal sports wagering becomes more widely available; and (B) on sports wagering should be dedicated to purposes relating to sports wagering, specifically to— (i) the enforcement of Federal law relating to sports wagering