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NBA Final Odds “Heat” Up After Miami Wins Game 2

The NBA Finals are well underway and now headed to game three in a best-of-seven series between the Miami Heat and the Denver Nuggets. The winner of the Finals will lift the Larry O’Brien Championship trophy that represents the best team in the NBA for the current season.
Going into the NBA playoffs, most offshore betting sites favored the Nuggets, given their win percentage and the ease with which they blew through the NBA postseason. Now that the series is tied 1-1, most sites still favor the Nuggets to bring home the glory; however, the future basketball odds have tightened. Current betting lines from Bovada’s online sportsbook indicate the Nuggets are still the favorite.
2022-2023 NBA Championship – NBA Champion
- Denver Nuggets -275
- Miami Heat +225
What Betting Options Are Available For The NBA Finals?
In addition to the future odds mentioned above, you will find prop bets, game lines, and prop builder tools that let you create your props for the series. Not all sites offer a prop builder asset but all the sports betting sites we recommend in our offshore sports betting guide all feature prop builders.
Looking at the odds, you will see that the Nuggets are still favored to take the series giving Miami odds good value based on the current predictions. Betting on the Heat at +225 would pay $225 on a $100 bet. For bettors looking for safer betting options, the prop featured below is for you.
Parlay Odds
- J. Butler 35+ Points and N. Jokic 35+ Points +1025
- Max Strus is to have 5+ Three Point Field Goals Made, and MIA is to win +1025
- Nikola Jokic to have 40+ Points , 10+ Assists and DEN to win (-2.5) +1025
- Nikola Jokic to have 40+ Points , 12+ Total Rebounds and DEN to win (-2.5) +1075
- J. Butler 25+ Points, J. Butler 7+ Assists, M. Strus 3+ Three Point Field Goals Made and MIA to win +1100
Are Offshore Sports Gambling Sites Legal In The United States?
Yes. Offshore sports betting sites operate legally in the United States according to current federal gambling laws that do not address the industry. Federal gambling laws leave it up to the individual states to enact local ordinances against which websites their residents can access.
Our sportsbook guide offers sites operating online to US players since the early 2000s, and our brands have become the most trusted offshore gambling sites available online. When betting on sports in the United States, it is important to check local ordinances to ensure you are not breaking any laws. However, we have never heard of anyone getting into trouble wagering on sports with online sportsbooks.
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The Big Beautiful Bill Increases Taxes On Gambling Winnings and Losses

The United States just signed into law President Trump’s “Big, Beautiful Bill,” and gamblers have noted that the new legislation changes the tax rate on revenue earned and lost.
The change comes in the form of deductions, whereas bettors can currently deduct all of their losses, the new code will cap loss deductions at 90% starting in 2026. This allows professional and amateur bettors to incur losses year after year and still be liable for taxes on those losses.
How The Bill Could Affect The Online Gambling Industry
Several gambling aficionados have noted that this small change could significantly affect the industry. Professional poker player Phil Galfond stated on X that you can pay more in tax than what you won.
Galfond also said, “A pro who earns $200k/year might have $3m in winnings and $2.8m in losses, which means earning $200k and being taxed as if they earned $480k. This applies to both recreational and professional gamblers.”
Representative Dina Titus, a Democrat from Las Vegas, stated on Wednesday via Twitter that she is working to amend the change. A gaming industry source told the media that while the effects of the tax change are unclear, it will likely affect professional gamblers more than recreational players.
Do Americans Have To Pay Taxes On Offshore Casino Winnings?
Yes, Americans are required to pay taxes on winnings accumulated from offshore betting sites, just as they would for domestic gambling income. According to the IRS, all gambling winnings are taxable, regardless of where they are earned. This requirement also includes lotteries, raffles, horse races, and casinos, whether in the U.S. or abroad.
In recent years, the U.S. has expanded its online and in-person gambling options following the repeal of the Professional and Amateur Sports Protection Act (PASPA). Currently, 38 states and Washington, D.C., have enacted laws allowing residents and visitors over the legal gambling age to place wagers on sports.
Only 30 U.S. states have authorized online sports betting apps, but additional legislation on the docket could increase that number by the end of the year.
Are Offshore Betting Sites Legal In The USA?
Technically, yes, because there are no federal laws that forbid their use or restrict their access. Some states have taken steps to protect their residents’ income by asking popular offshore sites to cease accepting players; however, no laws have been enacted to restrict their access specifically.
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AU Influencers Warned Against Promoting Gambling Sites

The Australian Communications and Media Authority (ACMA) has warned social media stars against promoting illegal gambling sites online as they could face multi-million-dollar fines in the country.
Recently, influencers have increasingly used Instagram, TikTok, and Facebook to promote unlicensed online casinos and gambling services. In today’s modern world, online sites have become less authoritarian and do not moderate what account holders post unless they blatantly break the terms and conditions.
While offshore gambling from licensed sites is not illegal, numerous other sites that are not licensed will accept AU players.
AU Gambling Laws
According to the Interactive Gambling Act 2001, only licensed operators can provide online sports betting and specific lotteries within Australia. All other types of online gambling, including casino games such as slot machines, blackjack, and in-play sports betting, are prohibited.
ACMA has noted an increase in influencers live-streaming on unlicensed platforms, linking illegal gambling sites, and promoting giveaways related to these services. The ACMA has recently warned that promoting or facilitating illegal gambling could result in penalties up to AU$2.5m (£1.1m).
Licensed Offshore Gambling Sites
Offshore casinos operate legally from their country of origin and have been accepting players from around the world since the early 2000s. Trusted regulatory agencies license legitimate offshore betting sites, which are subject to regular compliance checks.
Based on our observations, online casinos tend to provide more attractive bonus offers and promotions than local casinos in Australia. Although each territory has at least one casino, they are not as readily accessible as online services. Since the law does not deem online gambling illegal from international brands outside the country, many players turn to better resources.
Can I Trust An Offshore Casino?
Offshore casinos are reliable, provided you play at a licensed site. Since they function outside Australian jurisdiction, local gaming authorities do not regulate them, meaning there is no legal recourse available if issues arise. However, many offshore casinos hold licenses from international bodies such as Curacao eGaming or the Panama Gaming Commission, and many have established strong reputations for fairness, prompt payouts, and robust security.
To safeguard your interests when considering an offshore casino:
- Verify a license
- Research independent reviews
- Verify secure banking options
- Be aware of red flags (No SSL, No player protections)
headlines
No Sports Betting Bill For GA; Offshore Gambling Continues

The state of Georgia has long been one of the top markets for offshore betting sites. It is the eighth most populated state in the US and currently has no domestic wagering options.
While prominent Georgians were hoping to pass a new bill allowing domestic sportsbooks, the state legislature has elected to forego voting for yet another legislative session.
House Bill 686 was a legislative act designed to permit retail and mobile sports wagering by extending the Georgia Lottery’s authority. The adjacent House Resolution 450 would have also put the issue before voters; however, both the Bill and the Resolution are dead.
Rep. Chuck Martin of Alpharetta told the media that the legislation came in late, and lawmakers weren’t there yet. He also stated, “We’ll keep working with people and trying to do what’s in the state’s best interest.”
Georgia’s Sportsbook Potential
Georgia has over 11 million residents and is considered a top legislative target for domestic sportsbooks alongside California and Texas. Today, 39 states (+ Washington D.C.) have domestic sports betting options.
With three professional sports teams and several prominent college teams, Georgia could benefit from the additional revenue generated by licensing domestic sportsbooks. Additionally, several polls conducted throughout the state indicate that most residents favor passing domestic sports betting bills.
Online Sports Betting For GA residents
The state of Georgia has been allowing offshore sportsbooks to service their players since the late 1990s, as no laws make them illegal. While it is technically not legal, no laws forbid their access or create punishments for gambling online.
It is estimated that nearly 300,000 online sports betting accounts will remain active among GA residents in 2025. Popular wagering options include the NFL, NCAA, MLS, and NBA, as the state has a professional team in each of those leagues.
Until a domestic sports betting bill is passed in Georgia, Georgians only have the offshore option. While some people are wary of offshore sites, their concerns are often unwarranted, as the sites we vet and recommend adhere to tougher regulations from world-renowned gaming authorities that go above and beyond to ensure player protection.
However, if you choose to gamble online, make sure that you start small and never wager more than you can afford to lose. There is a reason so many of the sites we play and recommend have been around for several decades, and it’s not because they rip people off; it’s because they offer a quality service and fast “real money” payouts.
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