Govoptes

HR 1440 · Discriminatory Gaming Tax Repeal Act of 2025

Referred to the House Committee on Ways and Means.

Introduced
Feb 18, 2025
Latest action
Feb 18, 2025
Sponsor
Rep. Dina Titus [D-NV-1]
Policy area
Taxation
Cosponsors
7

Summary

Discriminatory Gaming Tax Repeal Act of 2025 This bill repeals the excise tax imposed on wagers (also known as the handle tax) and the occupational tax imposed on businesses receiving taxable wagers. As background, an excise tax on wagers is imposed on businesses that accept wagers, persons conducting a wagering pool or lottery, and certain persons accepting wagers on behalf of another person. Under current law, the amount of the excise tax is (1) 0.25% of the amount wagered (also known as the handle) for wagers authorized by the state, or (2) 2% of the amount wagered for wagers not authorized by the state. (Some exceptions apply.) Further, under current law, an annual occupational tax is imposed in the amount of (1) $50 for persons in the business of accepting taxable wagers (or persons accepting taxable wagers on such persons’ behalf) in a state where the wagers are authorized, or (2) $500 for such persons in states where the wagers are not authorized. (Some exceptions apply.)

Recent actions

  1. Feb 18, 2025 Referred to the House Committee on Ways and Means.
  2. Feb 18, 2025 Introduced in House
  3. Feb 18, 2025 Introduced in House

Votes

No recorded votes are available for this bill.

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