SLOT Act of 2025
Sponsored By: Representative Titus
Introduced
Summary
Raises the per-play information-reporting threshold for slot machine winnings to $5,000 per play. The threshold is indexed for inflation beginning after 2026 and takes effect for payments after December 31, 2025.
Show full summary
- Players and casual gamblers: Wins from a single slot play under $5,000 will no longer trigger an information return, and the reporting threshold is not reduced by how much was wagered.
- Casinos and gaming businesses: Fewer individual slot payouts will require filing information returns, cutting routine reporting for many small per-play wins.
- Tax administration and compliance: The $5,000 base threshold is adjusted annually by the cost-of-living and rounded to the nearest $100 for years after 2026, narrowing the set of slot plays that generate reports.
Your PRIA Score
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Higher per-play slot reporting threshold
If enacted, slot-win reporting would use a higher per-play threshold. Payers like casinos would not file an information return unless one play wins at least $5,000. The $5,000 amount is before subtracting your bet. This would apply to payments after December 31, 2025. For calendar years after 2026, the threshold would rise with inflation and round to the nearest $100.
Free Policy Watch
You just read the policy. Now see what it costs you.
Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.
Pick a topic to get started
Sponsors & CoSponsors
Sponsor
Titus
NV • D
Cosponsors
Reschenthaler
PA • R
Sponsored 3/18/2025
Kelly (PA)
PA • R
Sponsored 3/18/2025
Van Drew
NJ • R
Sponsored 3/18/2025
Bergman
MI • R
Sponsored 3/18/2025
Johnson (GA)
GA • D
Sponsored 3/18/2025
Ezell
MS • R
Sponsored 3/18/2025
Correa
CA • D
Sponsored 3/18/2025
Horsford
NV • D
Sponsored 3/24/2025
Lee (NV)
NV • D
Sponsored 9/8/2025
Nehls
TX • R
Sponsored 10/6/2025
Ruiz
CA • D
Sponsored 3/27/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.govTake It Personal
Get Your Personalized Policy View
Start a Free Government Policy Watch to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.
Already have an account? Sign in