119th Congress · introduced in the House · Jul 23, 2025
WAGER Act of 2025
Official title from Congress.gov
Latest action (Jul 23, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
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 24, 2026.
55 citations; showing the 25 most recently posted.
BOYD GAMING CORPORATION · lobbying firm or registrant: BOYD GAMING CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
…elated to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitation Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) 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
NATIONAL THOROUGHBRED RACING ASSOCIATION · lobbying firm or registrant: INVARIANT LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
…gambling loss deductions. Monitor H.R. 1113, the Race Horse Cost Recovery Act of 2025; H.R. 1112, the Racehorse Tax Parity Act; H.R.4304, the FAIR BET Act; and H.R.4630, the WAGER 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
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
…ports 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
KPMG LLP · lobbying firm or registrant: KPMG LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
…30), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting professio…
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: Taxation/Internal Revenue Code
$670,000
Spent on own lobbying
…d tourism; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S. 454/H.R. 1141); restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
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
…GRIT) Act (S. 454/H.R. 1141); SAFE Bet (H.R. 2087/S. 1033); PROTECT Student Athletes Act (H.R. 1552);restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
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
BOYD GAMING CORPORATION · lobbying firm or registrant: TIBER CREEK GROUP
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
…elated to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) 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. · 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
…tory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; and H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act. Educate Members…
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
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$1,600,000
Spent on own lobbying
…30), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting professio…
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
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
…eporting 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 Service Economy (FULL HOUSE) Act Indian Gaming Development…
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
…04 - 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 Limitations to Help Our Unique Service Economy (FULL HOUSE) 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
UNITED STATES TROTTING ASSOCIATION (USTA) · lobbying firm or registrant: WORKHORSE LOBBYING, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 5, 2026 · issue area: Animals
$20,000
Paid to lobbying firm
…se; Horseracing Integrity and Safety Act of 2020 (P.L.116-260), S.775/H.R.1661, SAFE Act of 2025, S.1770/H.R.3378, Racehorse Health and Safety Act of 2025, and H.R.4630, WAGER 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
NATIONAL HORSEMEN'S BENEVOLENT AND PROTECTIVE ASSOCIATION (HBPA) · lobbying firm or registrant: WORKHORSE LOBBYING, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 5, 2026 · issue area: Animals
$10,000
Paid to lobbying firm
…se; Horseracing Integrity and Safety Act of 2020 (P.L.116-260), S.775/H.R.1661, SAFE Act of 2025, S.1770/H.R.3378, Racehorse Health and Safety Act of 2025, and H.R.4630, WAGER 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
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,550,000
Spent on own lobbying
…30), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting professio…
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
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
…ports 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
NATIONAL THOROUGHBRED RACING ASSOCIATION · lobbying firm or registrant: INVARIANT LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
…gambling loss deductions. Monitor H.R. 1113, the Race Horse Cost Recovery Act of 2025; H.R. 1112, the Racehorse Tax Parity Act; H.R.4304, the FAIR BET Act; and H.R.4630, the WAGER 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
NATIONAL THOROUGHBRED RACING ASSOCIATION · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the depreciation of racehorses and gambling loss; Issues related to H.R. 4630 - WAGER Act of 2025, H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act, and 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
BOYD GAMING CORPORATION · lobbying firm or registrant: TIBER CREEK GROUP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 19, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…elated to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) 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
BOYD GAMING CORPORATION · lobbying firm or registrant: BOYD GAMING CORPORATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
…related to H.R. 2233 - SLOT Act of2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) 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
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
…l 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 Service Economy (FULL HOUSE) Act Indian Gaming Development…
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
…l Services and General Government Appropriations Act for FY2026; One Big Beautiful Bill Act (H.R.1); restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
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
…GRIT) Act (S. 454/H.R. 1141); SAFE Bet (H.R. 2087/S. 1033); PROTECT Student Athletes Act (H.R. 1552);restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
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
…04 - 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 Limitations to Help Our Unique Service Economy (FULL HOUSE) 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. · 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
…tory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; and H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act. Educate Members…
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
UNITED STATES TROTTING ASSOCIATION (USTA) · lobbying firm or registrant: THE INGRAM GROUP LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 14, 2026 · issue area: Animals
$30,000
Paid to lobbying firm
…se; Horseracing Integrity and Safety Act of 2020 (P.L.116-260), S.775/H.R.1661, SAFE Act of 2025, S.1770/H.R.3378, Racehorse Health and Safety Act of 2025, and H.R.4630, WAGER 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