Congressional Legislation · bill 119hr1440 · built from our database

Both sides have signed this (Bill Ranking)

Discriminatory Gaming Tax Repeal Act of 2025

H.R. 1440 · 119th Congress (2025-2026)

H.R. 1440119TH CONGRESSINTRODUCED 02/18/2025REP. TITUSD-NV · SPONSORLeft: no (Sponsor Ranking)Lean left: DW-NOMINATE -0.30 (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: no (Sponsor Ranking)Right: no (Sponsor Ranking)LEAN LEFT(SPONSOR RANKING)TAXATION

8 members · Left 2 · Center 3 · Right 3 (Bill Ranking)

SponsorRep. Titus, Dina (D-NV) (Introduced 02/18/2025)
Sponsor Voting RecordLean left · DW-NOMINATE -0.30 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 8 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Ways and Means Committee
Latest Action02/18/2025 Referred to the House Committee on Ways and Means.
Roll Call VotesThere have been no roll call votes
Sourceview on congress.gov →
IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (1)

Introduced in House (02/18/2025)

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.)

Text (1)

Introduced in House (IH)

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. I119th CONGRESS1st SessionH. R. 1440IN THE HOUSE OF REPRESENTATIVESFebruary 18, 2025Ms. 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 MeansA BILLTo amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering.

1.Short titleThis Act may be cited as the Discriminatory Gaming Tax Repeal Act of 2025.

2.Repeal of excise taxes on wagering (a)In generalChapter 35 of the Internal Revenue Code of 1986 (relating to taxes on wagering) is repealed. (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2024.

The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.

All Actions (3)

DateChamberAll Actions
02/18/2025Library of CongressIntroduced in House
02/18/2025Library of CongressIntroduced in House
02/18/2025House floor actionsReferred to the House Committee on Ways and Means.

Titles (3)

Title TypeTitle
Display TitleDiscriminatory Gaming Tax Repeal Act of 2025
Short Title(s) as IntroducedDiscriminatory Gaming Tax Repeal Act of 2025
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering.

Amendments (0)

There are no amendments to this bill.

Cosponsors (7)

* = Original cosponsor

Committees (1)

CommitteeActivity
House - Ways and Means Committee02/18/2025 Referred To

Related Bills (0)

No related bill information was received for H.R. 1440.

Subjects (0)

Policy Area: Taxation

No legislative subjects have been assigned yet.

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