Discriminatory Gaming Tax Repeal Act of 2025
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Discriminatory Gaming Tax Repeal Act of 2025
This bill repeals the excise tax imposed on wagers (also known as the handle tax) and the occupational tax imposed on businesses receiving taxable wagers.
As background, an excise tax on wagers is imposed on businesses that accept wagers, persons conducting a wagering pool or lottery, and certain persons accepting wagers on behalf of another person. Under current law, the amount of the excise tax is (1) 0.25% of the amount wagered (also known as the handle) for wagers authorized by the state, or (2) 2% of the amount wagered for wagers not authorized by the state. (Some exceptions apply.)
Further, under current law, an annual occupational tax is imposed in the amount of (1) $50 for persons in the business of accepting taxable wagers (or persons accepting taxable wagers on such persons’ behalf) in a state where the wagers are authorized, or (2) $500 for such persons in states where the wagers are not authorized. (Some exceptions apply.)
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1440: Discriminatory Gaming Tax Repeal Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1440/
"H.R. 1440: Discriminatory Gaming Tax Repeal Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1440/.
H.R. 1440, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1440/.
[H.R. 1440: Discriminatory Gaming Tax Repeal Act of 2025](https://openamerica.io/bill/119-HR-1440/)