BOSTON — Lawmakers are reviewing a bill that would permanently legalize daily fantasy sports in Massachusetts.

The measure heard by a legislative committee on Wednesday would impose a 15 percent tax on the gross revenues of companies that offer the online contests, such as Boston-based DraftKings.

The bill emerged from a study commission that was created after the Legislature granted daily fantasy sports temporary legal status to operate in the state. That authorization is set to expire July 31.

Democratic Sen. Eileen Donoghue of Lowell, who sponsored the measure, noted the proposed 15 percent tax would be less than the taxes paid by casino operators.

DraftKings said in a statement that the bill would provide “critical legal certainty,” but added it was continuing to review the full implications of the bill.

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