Install
Discriminatory Gaming Tax Repeal Act of 2025
To amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering.
- Introduced
- Committee
- Passed House
- Passed Senate
- To President
- Became law
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.)
Summary by the Congressional Research Service, Library of Congress.
Actions
- Feb 18, 2025 Referred to the House Committee on Ways and Means.
- Feb 18, 2025 Introduced in House
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