The American Gaming Association estimates that Americans will wager approximately $4.76 billion on Super Bowl 52 between the New England Patriots and Philadelphia Eagles on Sunday. But it’s complicated. The trade group says that due to a ‘failed federal law,’ a staggering 97 percent of total wagers, equaling more than $4.6 billion, will be bet illegally across the United States. Only 3 percent, or $138.5 million, of Super Bowl bets are expected to be legally wagered through licensed sports books in Nevada, the only state exempted from the federal ban on full-scale sports betting.