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HR 4976 111th Congress House

Internet Gambling Regulation and Tax Enforcement Act of 2010

Official title: To amend the Internal Revenue Code of 1986 to regulate and tax Internet gambling.

Introduced: March 25, 2010 See on congress.gov
Taxation Adoption and foster careBusiness recordsEmployment and training programsFederal-Indian relations
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GamblingGovernment trust fundsHistorical and cultural resourcesHumanities programs fundingInternet and video servicesInternet, web applications, social mediaLicensing and registrationsSales and excise taxesState and local financeStudent aid and college costsTax administration and collection, taxpayersTaxation of foreign incomeUser charges and fees
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 30, 2010
Referred to the Subcommittee on Healthy Families and Communities.
Apr 30, 2010
Referred to the Subcommittee on Higher Education, Lifelong Learning, and Competitiveness.
Mar 25, 2010
Referred to House Education and Labor
Mar 25, 2010
Referred to House Ways and Means
Mar 25, 2010
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Mar 25, 2010
Introduced in House
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 Latest action April 30, 2010

Referred to the Subcommittee on Healthy Families and Communities.

 Plain-English summary Congressional Research Service

Internet Gambling Regulation and Tax Enforcement Act of 2010 - Amends the Internal Revenue Code to: (1) impose an Internet gambling license fee on Internet gambling operators and an additional tax on unauthorized bets or wagers; (2) require such operators to keep daily records of gambling deposits and file informational returns identifying themselves and the individuals placing bets or wagers with them; (3) require operators to pay state and Indian tribal governments a 6% fee on gambling deposits; (4) require withholding of tax on net Internet gambling winnings and on the gross amount of winnings of nonresident aliens; and (5) extend the excise tax on wagers to include wagers placed with the United States or any commonwealth, territory, or possession by a U.S. citizen or resident.

Directs the Secretary of the Treasury to make grants to states to carry out an American Heritage Program through state arts agencies. Allocates .5% of the tax revenues attributable to Internet gambling to the American Heritage Block Grant Fund to finance the American Heritage Program.

Amends the Social Security Act to establish the Transitional Assistance Trust Fund to finance state plans for transitional education and job training assistance to individuals who are, or were formerly, in foster care. Allocates 25% of the tax revenues attributable to Internet gambling to the Trust Fund.


 Related & companion bills 1
  • HR 2268 Related bill Internet Gambling Regulation and Tax Enforcement Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 1
All 1 Democratic 1
D
Larson, John B.
Connecticut · Mar 25, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4976: Internet Gambling Regulation and Tax Enforcement Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4976/
MLA
"H.R. 4976: Internet Gambling Regulation and Tax Enforcement Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4976/.
Bluebook (legal)
H.R. 4976, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4976/.
Markdown link
[H.R. 4976: Internet Gambling Regulation and Tax Enforcement Act of 2010](https://openamerica.io/bill/111-HR-4976/)
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