119th Congress · introduced in the House · Feb 18, 2025
Discriminatory Gaming Tax Repeal Act of 2025
Official title from Congress.gov
Latest action (Feb 18, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: 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.)
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
72 citations; showing the 25 most recently posted.
DRAFTKINGS INC. AND ITS AFFILIATES · lobbying firm or registrant: DRAFTKINGS INC. AND ITS AFFILIATES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Gaming/Gambling/Casino
$350,000
Spent on own lobbying
Issues regarding the Federal Wagering Excise Tax on Sports Betting; enforcement issues related to gaming and illegitimate operators; H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025; Issues related to mobile gaming, monitoring gaming legislation; and Sports Betting Prop Bets.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS INC. AND ITS AFFILIATES · lobbying firm or registrant: DRAFTKINGS INC. AND ITS AFFILIATES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$350,000
Spent on own lobbying
Issues related to mobile gaming, monitoring gaming legislation; and H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS · lobbying firm or registrant: MICHAEL BEST STRATEGIES LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to mobile gaming, monitoring gaming legislation H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS · lobbying firm or registrant: MICHAEL BEST STRATEGIES LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
Issues related to mobile gaming, monitoring gaming legislation H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AVOQ, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Gaming/Gambling/Casino
$50,000
Paid to lobbying firm
Issues surrounding sports betting-excise tax, including H.R. 1440, Discriminatory Gaming Tax Repeal Act; Issues related to illegal gambling; General monitoring of issues related to gaming and sports betting; Issues surroundin…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CAESARS ENTERPRISE SERVICES LLC · lobbying firm or registrant: BGR GOVERNMENT AFFAIRS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Gaming/Gambling/Casino
$90,000
Paid to lobbying firm
…el on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AMERICAN GAMING ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$670,000
Spent on own lobbying
Issues associated with corporate tax policy; the Federal sports betting excise tax (H.R. 1440/s.2273); increase IRS reporting threshold associated with slot jackpots (H.R. 2233); tax incentives for travel and tourism; the Gambling addiction Recovery, In…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AMERICAN GAMING ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Gaming/Gambling/Casino
$670,000
Spent on own lobbying
slot tax threshold regulation and legislation (H.R. 2233); sports betting excise tax (H.R.1440/S.2273); responsible gaming; Requesting Members of Congress to Join the Gaming Caucus; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS INC. · lobbying firm or registrant: INVARIANT LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Paid to lobbying firm
Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winn…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RED ROCK RESORTS, INC. · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
…gaming industry H.R.2233 - SLOT Act of 2025 Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Se…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…1986 to repeal the excise taxes on wagering Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.2233 - SLOT Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNDERDOG SPORTS HOLDINGS, INC. · lobbying firm or registrant: I STREET ADVOCATES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 9, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Discriminatory Gaming Tax Repeal Act (HR 1440)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AVOQ, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Gaming/Gambling/Casino
$50,000
Paid to lobbying firm
Issues surrounding sports betting-excise tax, including H.R. 1440, Discriminatory Gaming Tax Repeal Act; Issues related to illegal gambling; General monitoring of issues related to gaming and sports betting; Issues surroundin…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CAESARS ENTERPRISE SERVICES LLC · lobbying firm or registrant: BGR GOVERNMENT AFFAIRS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Gaming/Gambling/Casino
$90,000
Paid to lobbying firm
…el on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS INC. AND ITS AFFILIATES · lobbying firm or registrant: DRAFTKINGS INC. AND ITS AFFILIATES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$350,000
Spent on own lobbying
…aming; Monitoring gaming legislation; Issues related to federal excise taxes on sports betting; Wagering loss deduction and gambling form tax filing deadlines; H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS · lobbying firm or registrant: MICHAEL BEST STRATEGIES LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to mobile gaming, monitoring gaming legislation H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS · lobbying firm or registrant: MICHAEL BEST STRATEGIES LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
Issues related to mobile gaming, monitoring gaming legislation H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RED ROCK RESORTS, INC. · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
…ting requirements P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Se…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AMERICAN GAMING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Taxation/Internal Revenue Code
$660,000
Spent on own lobbying
Issues associated with corporate tax policy; the Federal sports betting excise tax (H.R. 1440/s.2273); increase IRS reporting threshold associated with slot jackpots (H.R. 2233); tax incentives for travel and tourism; the Gambling addiction Recovery, In…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AMERICAN GAMING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Gaming/Gambling/Casino
$660,000
Spent on own lobbying
slot tax threshold regulation and legislation (H.R. 2233); sports betting excise tax (H.R.1440/S.2273); responsible gaming; Requesting Members of Congress to Join the Gaming Caucus; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…1986 to repeal the excise taxes on wagering Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.2233 - SLOT Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DRAFTKINGS INC. · lobbying firm or registrant: INVARIANT LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 15, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Paid to lobbying firm
Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winn…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNDERDOG SPORTS HOLDINGS, INC. · lobbying firm or registrant: I STREET ADVOCATES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 10, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Discriminatory Gaming Tax Repeal Act (HR 1440)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN GAMING ASSOCIATION · lobbying firm or registrant: AVOQ, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Gaming/Gambling/Casino
$50,000
Paid to lobbying firm
Issues surrounding sports betting-excise tax, including H.R. 1440, Discriminatory Gaming Tax Repeal Act; Issues related to illegal gambling; General monitoring of issues related to gaming and sports betting; Issues surroundin…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CAESARS ENTERPRISE SERVICES LLC · lobbying firm or registrant: BGR GOVERNMENT AFFAIRS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Gaming/Gambling/Casino
$90,000
Paid to lobbying firm
…el on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing