Company: BRSL
Filing Date: 2025-11-04
Form Type: 6-K
Source: 0001628280-25-048813
Chunk: 23

Company: Brightstar Lottery PLC
Filing Date: 2025-11-04
Form: 6-K
Chunk 23
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 respectively.

Pillar Two Global Minimum Tax Framework - Legislative Updates

In December 2021, the Organization for Economic Cooperation and Development (“OECD”) enacted model rules for a new global minimum tax framework (“Pillar Two”). Many non-U.S. tax jurisdictions, including the European Union, have committed to adopting Pillar Two, which establishes a global minimum tax of 15% and is intended to be effective for tax years beginning in 2024. The OECD has since issued administrative guidance providing transition and safe harbor rules around the implementation of the Pillar Two global minimum tax. Based on the Company’s current analysis of the Pillar Two provisions, these tax law changes will not have a material impact on the Company’s financial statements for calendar year 2025.

#### U.S. Tax Update
On July 4, 2025, the “One Big Beautiful Bill Act” (“OBBBA”) was enacted in the U.S. The legislation introduces a range of significant tax measures, such as the permanent extension of certain expiring provisions of the Tax Act, modifications to the international tax framework, and the restoration of favorable tax treatment for certain business-related tax items. The OBBBA includes multiple effective dates, with certain provisions applicable beginning in 2025 and others phased in through 2027. While we expect certain provisions of the OBBBA to change the timing of cash tax payments in the current year and future years, we do not expect the legislation to have a material impact on our consolidated financial statements.

#### 13.

#### Shareholders' Equity

#### Dividends
In the third quarter of 2025, the Board of Directors of the Parent (the “Board”) declared a quarterly cash dividend of $0.20 per share, paid on August 26, 2025.

On July 1, 2025, the Board declared a special cash dividend equal to $3.00 per share. The special dividend, of approximately $609 million in the aggregate, was paid on July 29, 2025.

On October 30, 2025, the Board declared a quarterly cash dividend of $0.22 per share. The dividend, of approximately $42 million in the aggregate, is payable on December 2, 2025, to shareholders of record on November 18, 2025. Future dividends are subject to Board approval.

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Table of Contents

#### Share Repurchase Program
On and effective as of July 1,