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S 441 99th Congress Senate Taxation Gambling Gambling and Lotteries Income tax Withholding tax

A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules relating to certain pari-mutuel wagering payouts.

Introduced: February 7, 1985 See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 14, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Feb 7, 1985
Read twice and referred to the Committee on Finance.
Feb 7, 1985
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the threshold amount to $5,000 (currently $1,000) for purposes of determining the necessity of withholding tax on certain wagering activities. Phases in this increased threshold amount over a period of five years.

What's happening now February 14, 1985

Committee on Finance requested executive comment from OMB, Treasury Department.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Feb 7, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). S. 441: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules relating to certain pari-mutuel wagering payouts.. 99th Congress. Open America. https://openamerica.io/bill/99-S-441/
MLA
"S. 441: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules relating to certain pari-mutuel wagering payouts.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-441/.
Bluebook (legal)
S. 441, 99th Cong. (2026), https://openamerica.io/bill/99-S-441/.
Markdown link
[S. 441: A bill to amend the Internal Revenue Code of 1954 to revise the withholding rules relating to certain pari-mutuel wagering payouts.](https://openamerica.io/bill/99-S-441/)
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