Nevada has its ducks in a row as it moves closer to Internet gambling, but you might be able to make a few bucks if you bet on Iowa to place.

Iowa?

Iowa.

The state that gave religious zealot/family values politician Rick Santorum his only victory in the Republican primary race is working on plans to bring online casino games to flyover country. And with other areas just spinning their wheels (New Jersey) or taking a step back (Washington D.C.), Iowa is plodding along and may have a plan in place this spring.

Chances are it will start with Internet poker, where the president pro-tem of the Senate, Jeff Danielson, is a strong advocate.Danielson points out that the state is bleeding money because thousands of residents are playing outside the state.

Danielson says that gambling revenue would not be used to balance the state budget, which he says is already in pretty good shape. In fact, he even has offered to place the state's take in an account that couldn't be accessed for two or three years.

Prof. Nelson Rose, the leading authority on gambling issues relating to the law, says that Iowa relishes the idea of being first, pointing out the number of casinos in a socially conservative state.

Danielson no doubt will have his hands full, but there is optimism that his state will be among the first to the finish line, helping break a logjam and allowing us to log on without worrying about government intervention.