PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 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.)
People & committees
Rep. Titus, Dina [D-NV-1] · D–NV
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: May 6, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-18 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Discriminatory Gaming Tax Repeal Act of 2025 would repeal the federal tax-code chapter on wagering, meaning betting. It would affect taxpayers subject to that chapter’s taxes. The supplied bill does not reproduce the existing rules, so it does not show the specific taxes or taxpayer categories that would be affected.
This Act may be cited as the Discriminatory Gaming Tax Repeal Act of 2025.
Chapter 35 of the Internal Revenue Code of 1986 (relating to taxes on wagering) is repealed.
The bill would repeal Chapter 35 in its entirety. The repeal would apply to taxable years beginning after December 31, 2024; this is a proposed application date, not evidence that the repeal took effect.
(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.
The supplied official-actions snapshot, updated May 6, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 18, 2025.
Source snapshot updated 2026-05-06T13:57:53Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-18. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception was identified in the complete supplied introduced text. This conclusion is limited to that version and the statutory context supplied.
Full text preserved for this analysis. Legislative record snapshot: May 6, 2026. How PlainBill uses AI