Discriminatory Gaming Tax Repeal Act of 2025
Summary
What This Bill Does
The Discriminatory Gaming Tax Repeal Act of 2025 repeals chapter 35 of the Internal Revenue Code, which imposes federal wagering excise taxes. The repeal applies to taxable years beginning after December 31, 2024. For legal gambling operators, sports-betting businesses, and other wagering firms, the bill removes a federal tax layer on wagering activity. For the federal government, it eliminates the associated revenue stream and IRS administration for those wagering excise taxes.
Who Benefits and How
Legal sports-betting operators benefit because federal wagering excise tax liability is removed. Casinos and licensed wagering businesses benefit from lower tax costs on covered wagering activity. State-regulated gaming markets benefit if federal tax repeal makes legal operators more competitive with illegal betting. Bettors may benefit indirectly if lower operator tax costs are reflected in odds, promotions, or fees.
Who Bears the Burden and How
Federal taxpayers bear the revenue loss from repealing chapter 35 wagering taxes. The Internal Revenue Service must wind down administration of repealed wagering excise taxes. Anti-gambling advocacy organizations bear a policy loss because federal tax friction on wagering is reduced. Budget writers must account for lower federal receipts from the gaming sector.
Key Provisions
- Repeals chapter 35 of the Internal Revenue Code relating to wagering taxes.
- Applies the repeal to taxable years beginning after December 31, 2024.
- Removes federal excise tax costs for covered legal wagering activity.
- Ends IRS administration of the repealed wagering excise tax chapter.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Repeals Internal Revenue Code chapter 35 wagering excise taxes for taxable years beginning after December 31, 2024.
Key Policy Areas
Tax, Gaming, Sports Betting
Primary Purpose
Repeals Internal Revenue Code chapter 35 wagering excise taxes for taxable years beginning after December 31, 2024.
Policy Domains
Resolution provisions
Identified Gains
- Sports-betting operators
- Casinos
- State-regulated gaming markets
- Bettors
Identified Costs
- Federal taxpayers
- Internal Revenue Service
- Anti-gambling advocacy organizations
- Budget writers
Sponsors
Legislative Progress
In CommitteeMs. Titus (for herself, Mr. Reschenthaler, Mr. Kelly of Pennsylvania, …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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