| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | I | |
| 2 | 2 | 119THCONGRESS | |
| 3 | 3 | 1 | |
| 4 | 4 | STSESSION H. R. 1440 | |
| 5 | 5 | To amend the Internal Revenue Code of 1986 to repeal the excise taxes | |
| 6 | 6 | on wagering. | |
| 7 | 7 | IN THE HOUSE OF REPRESENTATIVES | |
| 8 | 8 | FEBRUARY18, 2025 | |
| 9 | 9 | Ms. T | |
| 10 | 10 | ITUS(for herself, Mr. RESCHENTHALER, Mr. KELLYof Pennsylvania, | |
| 11 | 11 | Mr. H | |
| 12 | 12 | ORSFORD, and Mr. AMODEIof Nevada) introduced the following | |
| 13 | 13 | bill; which was referred to the Committee on Ways and Means | |
| 14 | 14 | A BILL | |
| 15 | 15 | To amend the Internal Revenue Code of 1986 to repeal | |
| 16 | 16 | the excise taxes on wagering. | |
| 17 | 17 | Be it enacted by the Senate and House of Representa-1 | |
| 18 | 18 | tives of the United States of America in Congress assembled, 2 | |
| 19 | 19 | SECTION 1. SHORT TITLE. 3 | |
| 20 | 20 | This Act may be cited as the ‘‘Discriminatory Gam-4 | |
| 21 | 21 | ing Tax Repeal Act of 2025’’. 5 | |
| 22 | 22 | SEC. 2. REPEAL OF EXCISE TAXES ON WAGERING. 6 | |
| 23 | 23 | (a) I | |
| 24 | 24 | NGENERAL.—Chapter 35 of the Internal Rev-7 | |
| 25 | 25 | enue Code of 1986 (relating to taxes on wagering) is re-8 | |
| 26 | 26 | pealed. 9 | |
| 27 | 27 | VerDate Sep 11 2014 03:24 Mar 12, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1440.IH H1440 | |
| 28 | 28 | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 | |
| 29 | 29 | •HR 1440 IH | |
| 30 | 30 | (b) EFFECTIVEDATE.—The amendment made by 1 | |
| 31 | 31 | this section shall apply to taxable years beginning after 2 | |
| 32 | 32 | December 31, 2024. 3 | |
| 33 | 33 | Æ | |
| 34 | 34 | VerDate Sep 11 2014 03:24 Mar 12, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1440.IH H1440 | |
| 35 | 35 | kjohnson on DSK7ZCZBW3PROD with $$_JOB |