Internet Gambling Regulation and Tax Enforcement Act of 2010
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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.
Referred to the Subcommittee on Healthy Families and Communities.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
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/
"H.R. 4976: Internet Gambling Regulation and Tax Enforcement Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4976/.
H.R. 4976, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4976/.
[H.R. 4976: Internet Gambling Regulation and Tax Enforcement Act of 2010](https://openamerica.io/bill/111-HR-4976/)