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H.R. 1440

U.S. House•In House Committee

Summary

H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025, was introduced in the House on Feb 18, 2025 by Rep. Dina Titus (D) with 7 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 18, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1440 has 7 co-sponsors.

hb1440/introduced-in-house.txt
119 HR 1440 IH: Discriminatory Gaming Tax Repeal Act of 2025
 U.S. House of Representatives
 2025-02-18
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1440  IN THE HOUSE OF REPRESENTATIVES   February 18, 2025   Ms. Titus  (for herself,  Mr. Reschenthaler ,  Mr. Kelly of Pennsylvania ,  Mr. Horsford , and  Mr. Amodei of Nevada ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering.
1.
Short title
This Act may be cited as the   Discriminatory Gaming Tax Repeal Act of 2025  .
2.
Repeal of excise taxes on wagering
(a)
In general
 Chapter 35  of the Internal Revenue Code of 1986 (relating to taxes on wagering) is repealed.
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-18
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 18, 2025

hb1440/introduced-in-house.md

Shown Here:
Introduced in House (02/18/2025)

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.)

Sponsors

Rep. Dina Titus (D) sponsors H.R. 1440, and 7 members have co-sponsored it, 4 of them from the day it was introduced.

Committees

H.R. 1440 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 18, 2025 · 1,160 Bills

Actions

H.R. 1440 has taken 2 actions since Feb 18, 2025.

ChamberAction
Feb 18, 2025
House
Introduced in House
Feb 18, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1440 has not gone to a roll call.

Titles

H.R. 1440 goes by 3 titles, 1 of them short titles.

  • Discriminatory Gaming Tax Repeal Act of 2025 — Display Title
  • Discriminatory Gaming Tax Repeal Act of 2025 — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to repeal the excise taxes on wagering. — Official Title as Introduced

Lobbying

8 clients hired 10 firms and 55 registered lobbyists who named H.R. 1440 in 49 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Gaming/Gambling/Casino, Taxation/Internal Revenue Code, Financial Institutions/Investments/Securities, Agriculture, Travel/Tourism, Consumer Issues/Safety/Products, Sports/Athletics, Law Enforcement/Crime/Criminal Justice.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN GAMING ASSOCIATIONTrade association for the gaming industryDistrict of Columbia418$520K
DRAFTKINGSSports betting operatorMassachusetts17$360K
UNDERDOG SPORTS HOLDINGS, INC.Online Sports GamingNew York17$280K
DRAFTKINGS INC.Fantasy sports and sports wageringMassachusetts16$470K
CAESARS ENTERPRISE SERVICES LLCGamingNevada14$360K
DRAFTKINGS INC. AND ITS AFFILIATESSports betting, lottery, taxation and online gamingMassachusetts14—
RED ROCK RESORTS, INC.Hospitality companyNevada12$120K
ASSOCIATED GENERAL CONTRACTORS OF AMERICA—Virginia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
I STREET ADVOCATES17$280K
MICHAEL BEST STRATEGIES LLC17$360K
AMERICAN GAMING ASSOCIATION16—
AVOQ, LLC16$300K
BROWNSTEIN HYATT FARBER SCHRECK, LLP26$240K
INVARIANT LLC16$470K
BGR GOVERNMENT AFFAIRS14$360K
DRAFTKINGS INC. AND ITS AFFILIATES14—
FIERCE GOVERNMENT RELATIONS12$100K
ASSOCIATED GENERAL CONTRACTORS OF AMERICA11—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 55.

LobbyistFirmsClientsFilings
ALEXANDER ANGELSON117
BRIAN HESS117
BRITTAN SPECHT117
DAVID GOODFRIEND117
ALEJANDRO CISNEROS116
ALEXANDRA COSTELLO116
CEDRIC GRANT116
CHRISTOPHER CYLKE116
JAMES RYAN116
WHITAKER ASKEW116
WILLIAM MILLER116
WILLIAM MOSCHELLA126
JENNIFER JACOBY115
MICHAEL VANAKI115
DAVID REID114
HALEY BARBOUR114
JAMES OBRIEN114
LAUREN PFINGSTAG VAHEY114
LOREN MONROE114
TRIPP MCKEMEY114

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2026 first_quarter$730K1st Quarter - Report
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2026 second_quarter$660K2nd Quarter - Report
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2025 fourth_quarter$610K4th Quarter - Report
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2025 second_quarter$530K2nd Quarter - Report
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2025 third_quarter$520K3rd Quarter - Report
AMERICAN GAMING ASSOCIATIONAMERICAN GAMING ASSOCIATION2025 first_quarter$510K1st Quarter - Report
DRAFTKINGS INC. AND ITS AFFILIATESDRAFTKINGS INC. AND ITS AFFILIATES2026 second_quarter$350K2nd Quarter - Report
DRAFTKINGS INC. AND ITS AFFILIATESDRAFTKINGS INC. AND ITS AFFILIATES2026 first_quarter$290K1st Quarter - Report
DRAFTKINGS INC. AND ITS AFFILIATESDRAFTKINGS INC. AND ITS AFFILIATES2025 fourth_quarter$260K4th Quarter - Report
DRAFTKINGS INC. AND ITS AFFILIATESDRAFTKINGS INC. AND ITS AFFILIATES2025 third_quarter$230K3rd Quarter - Report
ASSOCIATED GENERAL CONTRACTORS OF AMERICAASSOCIATED GENERAL CONTRACTORS OF AMERICA2025 first_quarter$120K1st Quarter - Report
CAESARS ENTERPRISE SERVICES LLCBGR GOVERNMENT AFFAIRS2026 second_quarter$90K2nd Quarter - Report
DRAFTKINGS INC.INVARIANT LLC2026 second_quarter$90K2nd Quarter - Report
CAESARS ENTERPRISE SERVICES LLCBGR GOVERNMENT AFFAIRS2026 first_quarter$90K1st Quarter - Report
DRAFTKINGS INC.INVARIANT LLC2026 first_quarter$90K1st Quarter - Report
CAESARS ENTERPRISE SERVICES LLCBGR GOVERNMENT AFFAIRS2025 fourth_quarter$90K4th Quarter - Report
DRAFTKINGS INC.INVARIANT LLC2025 fourth_quarter$90K4th Quarter - Report
CAESARS ENTERPRISE SERVICES LLCBGR GOVERNMENT AFFAIRS2025 third_quarter$90K3rd Quarter - Report
DRAFTKINGS INC.INVARIANT LLC2025 third_quarter$80K3rd Quarter - Report
DRAFTKINGSMICHAEL BEST STRATEGIES LLC2026 second_quarter$60K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 1440 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1440’s is Taxation.

hr1440/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1440, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. TITUS:H.R. 1440.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1[Page H724]

Source: congress.gov · legiscan.com