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HR 5660 102th Congress House Taxation Excise tax Gambling Income tax Tax exclusion Tax-exempt organizations Unrelated business income tax Withholding tax

To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business, and for other purposes.

Introduced: July 22, 1992 Introduced by: Hoyer, Steny H. Democratic · Maryland See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 11 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1992
Received in the Senate and read twice and referred to the Committee on Finance.
Aug 3, 1992
Motion to reconsider laid on the table Agreed to without objection.
Aug 3, 1992
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Aug 3, 1992
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Aug 3, 1992
DEBATE - The House proceeded with forty minutes of debate.
Aug 3, 1992
Considered under suspension of the rules.
Aug 3, 1992
Mr. Gibbons moved to suspend the rules and pass the bill, as amended.
Jul 23, 1992
Placed on the Union Calendar, Calendar No. 396.
Jul 23, 1992
Reported by the Committee on Ways and Means. H. Rept. 102-703.
Jul 22, 1992
Referred to the House Committee on Ways and Means.
Jul 22, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the tax on unrelated trade or business income the conducting of qualified games of chance by certain tax exempt organizations. Describes such games as any game: (1) that does not violate State or local law; (2) that the conduct of which by for-profit organizations would violate such law; and (3) where no substantial part of the work is performed by individuals principally engaged to perform gaming services for hire.

Increases the rate of withholding tax on certain gambling winnings from 20 percent to 28 percent.

What's happening now August 5, 1992

Received in the Senate and read twice and referred to the Committee on Finance.

 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 5660: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business, and for other purposes.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5660/
MLA
"H.R. 5660: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business, and for other purposes.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5660/.
Bluebook (legal)
H.R. 5660, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5660/.
Markdown link
[H.R. 5660: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business, and for other purposes.](https://openamerica.io/bill/102-HR-5660/)
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