What This Bill Does · Plain English
Summary · Congress.gov
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.)
Action Timeline
2025-02-18
Referred to the House Committee on Ways and Means.
2025-02-18
Introduced in House
2025-02-18
Introduced in House
Frequently Asked Questions
Did HR.1440 pass?
HR.1440 is still alive. Current stage: COMMITTEE. Pass likelihood: 48%.
What does HR.1440 do?
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…
Who sponsored HR.1440?
HR.1440 was sponsored by Dina Titus (D-Nevada).
Full Bill Text
119 HR 1440 IH: Discriminatory Gaming Tax Repeal Act of 2025 U.S. House of Representatives 2025-02-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 1440 IN THE HOUSE OF REPRESENTATIVES February 18, 2025 Ms. Titus (for herself, Mr. Reschenthaler , Mr. Kelly of Pennsylvania , Mr. Horsford , and Mr. Amodei of Nevada ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering. 1. Short title This Act may be cited as the Discriminatory Gaming Tax Repeal Act of 2025 . 2. Repeal of excise taxes on wagering (a) In general Chapter 35 of the Internal Revenue Code of 1986 (relating to taxes on wagering) is repealed. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.
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