HR 1108 114th Congress House

Sports Bets Collection Tax Correction Act

Official title: To amend the Internal Revenue Code of 1986 to exempt sports betting from the tax on authorized wagers.

Introduced: February 26, 2015 Introduced by: Titus, Dina Democratic · Nevada See on congress.gov

Taxation GamblingProfessional sportsSales and excise taxes

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 26, 2015

Referred to the House Committee on Ways and Means.

Feb 26, 2015

Introduced in House

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Latest action February 26, 2015

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Sports Bets Collection Tax Correction Act

Amends the Internal Revenue Code to prohibit the imposition of a tax on any wager on a sporting event if that wager is authorized under the law of the state in which it is accepted.

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

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APA

U.S. Congress. (2026). H.R. 1108: Sports Bets Collection Tax Correction Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1108/

MLA

"H.R. 1108: Sports Bets Collection Tax Correction Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1108/.

Bluebook (legal)

H.R. 1108, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1108/.

Markdown link

[H.R. 1108: Sports Bets Collection Tax Correction Act](https://openamerica.io/bill/114-HR-1108/)