1. Short title This Act may be cited as the Gaming Accountability and Modernization Enhancement Act of 2017 or the GAME Act of 2017 . 2. No Federal liability for gaming activity lawful under State law (a) In general Except as provided in subsection (b) and notwithstanding any other law, a person or governmental entity is not subject to civil or criminal liability under any provision of Federal law for engaging through a gaming facility in gaming activity that is lawful under the law of the State in which such person or governmental entity engages in such activity. (b) Minimum consumer protections Subsection (a) does not apply to a person or governmental entity with respect to gaming activity engaged in by the person or governmental entity in a State unless the law of the State provides for consumer protections with respect to such activity that include the following: (1) Licensing of gaming facilities Appropriate licensing or certification mechanisms for gaming facilities. (2) Reporting requirements for gaming facilities Appropriate mechanisms, including reporting requirements, to ensure, to a reasonable degree of certainty, that gaming facilities are operating in a fair and transparent manner. (3) Prohibition of underage gaming Appropriate safeguards to ensure, to a reasonable degree of certainty, that an individual placing a bet or wager is not under the minimum legal age for placing such a bet or wager established by the State. (4) Prohibited locations Appropriate safeguards to ensure, to a reasonable degree of certainty, that an individual placing a bet or wager is physically located in a jurisdiction that has not prohibited such bet or wager at the time the bet or wager is placed. (5) Mandatory collection or reporting of customer taxes Appropriate mechanisms to ensure, to a reasonable degree of certainty, that all Federal and State taxes relating to the placement of a bet or wager are collected from or reported by the person placing such bet or wager, as required by law, at the time of any payment of the