119th Congress · introduced in the Senate · Sep 11, 2025
WAGER Act
Official title from Congress.gov
Latest action (Sep 11, 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.
12 citations.
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
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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
…equirements 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 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
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
…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
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
…lementation 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 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
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
…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
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$290,000
Spent on own lobbying
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Paid to lobbying firm
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Gaming/Gambling/Casino
$60,000
Paid to lobbying firm
…lementation 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
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
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$260,000
Spent on own lobbying
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 18, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Paid to lobbying firm
…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 winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the F…
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
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 19, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
…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; S.2773, the WAGER Act; 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 Taxat…
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