119th Congress · introduced in the Senate · Jul 9, 2025
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Official title from Congress.gov
Latest action (Jul 9, 2025): Read twice and referred to the Committee on Finance.
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.
Read twice and referred to the Committee on Finance.
Introduced in Senate
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.
76 citations; showing the 25 most recently posted.
MGM RESORTS INTERNATIONAL · lobbying firm or registrant: HARBINGER STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…ate tazation. P.L. 119-21: One Big Beautiful Bill Act; Provisions related to deductibility of gaming losses, slot tax threshold, and Sports Betting Excise Tax. 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
KATUMA, LLC · lobbying firm or registrant: GRAYROBINSON PA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…axation Act (FAIR BET Act), all provisions. H.R.6985, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions. S.2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions.
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
AMERICANS FOR TAX REFORM · lobbying firm or registrant: AMERICANS FOR TAX REFORM
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$80,000
Spent on own lobbying
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act (H.R. 6985/S. 2230) Capital Gains Inflation Relief Act of 2025 (S. 798) Issues realted to indexing the cost basis of capital gains taxes to account for inflation Generating Retir…
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: 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
….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
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
…nce and strategic counsel 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
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
…expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), 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.…
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
…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
…(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
FANDUEL · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to online sports betting. H.R. 4304 - FAIR Bet Act. S. 2230 - 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: 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
….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
MGM PUBLIC POLICY, LLC · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…tional tax issues 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 S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act 90% of gambling losses deduction Issues regarding the Federal Wageri…
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
…5; 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 of Congress on tax administrati…
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
…expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), 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.…
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
SHAKOPEE MDEWAKANTON DAKOTA (SIOUX) COMMUNITY · lobbying firm or registrant: HOLLAND & KNIGHT LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Gaming/Gambling/Casino
$20,000
Paid to lobbying firm
…ng Act; S. 4035 - DEATH BETS Act; S. 4017 - End Prediction Market Corruption Act; H.R. 7004 - Public Integrity in Financial Prediction Markets Act; 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 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
…g 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 Issues
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: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Paid to lobbying firm
Issues relating to taxation of the gaming industry 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
MGM RESORTS · lobbying firm or registrant: CASSIDY & ASSOCIATES, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
Monitoring gaming regulatory issues and legislation: internet and tribal gaming S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Prediction Markets are Gambling Act H.R.10357 - Digital Asset Tax Ce…
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
…etting 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
MGM RESORTS INTERNATIONAL · lobbying firm or registrant: HARBINGER STRATEGIES, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…ate tazation. P.L. 119-21: One Big Beautiful Bill Act; Provisions related to deductibility of gaming losses, slot tax threshold, and Sports Betting Excise Tax. 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
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
…expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), 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.…
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
FANDUEL · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to online sports betting. H.R. 4304 - FAIR Bet Act. S. 2230 - 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
AMERICANS FOR TAX REFORM · lobbying firm or registrant: AMERICANS FOR TAX REFORM
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act (H.R. 6985/S. 2230) Capital Gains Inflation Relief Act of 2025 (S. 798) Issues realted to indexing the cost basis of capital gains taxes to account for inflation Generating Retir…
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
KATUMA, LLC · lobbying firm or registrant: GRAYROBINSON PA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…axation Act (FAIR BET Act), all provisions. H.R.6985, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions. S.2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions.
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
…nce and strategic counsel 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
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
…mbling 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 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