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HR 932 99th Congress House Taxation Gambling Gambling and Lotteries Income tax Withholding tax

A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules applicable to certain parimutuel wagering payouts.

Introduced: February 4, 1985 See on congress.gov
This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 1985
Referred to House Committee on Ways and Means.
Feb 4, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the amount of gambling winnings which are subject to the withholding of tax. Increases such amount from $1,000 to: (1) $2,000 in 1985 and 1986; (2) $3,000 in 1987; (3) $4,000 in 1988; and (4) $5,000 in 1989 and thereafter.

What's happening now February 4, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 932: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules applicable to certain parimutuel wagering payouts.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-932/
MLA
"H.R. 932: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules applicable to certain parimutuel wagering payouts.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-932/.
Bluebook (legal)
H.R. 932, 99th Cong. (2026), https://openamerica.io/bill/99-HR-932/.
Markdown link
[H.R. 932: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules applicable to certain parimutuel wagering payouts.](https://openamerica.io/bill/99-HR-932/)
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