HR4304119th CongressWALLET

Fair Accounting for Income Realized from Betting Earnings Taxation Act

Sponsored By: Representative Titus

Introduced

Summary

Allow 100% deduction for wagering losses.

Show full summary

The FAIR Bet Act would amend Section 165(d) of the Internal Revenue Code by striking "90 percent" and inserting "100 percent". That change raises the portion of wagering losses taxpayers can claim as an itemized deduction against gambling winnings. The amendment is narrowly focused on that single wording change and retains the general framework of the code provision.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Full deduction for gambling losses

This bill would let you deduct 100% of your gambling losses, up to your gambling winnings. It would change the tax rule from 90% to 100%. This would help only if you report both winnings and losses and claim the deduction. No start date is stated in the text provided.

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Sponsors & CoSponsors

Sponsor

Titus

NV • D

Cosponsors

  • Khanna

    CA • D

    Sponsored 7/7/2025

  • Nehls

    TX • R

    Sponsored 7/10/2025

  • Horsford

    NV • D

    Sponsored 7/10/2025

  • Van Drew

    NJ • R

    Sponsored 7/10/2025

  • Amodei (NV)

    NV • R

    Sponsored 7/10/2025

  • Lee (NV)

    NV • D

    Sponsored 7/10/2025

  • Cisneros

    CA • D

    Sponsored 7/10/2025

  • Deluzio

    PA • D

    Sponsored 7/21/2025

  • Soto

    FL • D

    Sponsored 7/21/2025

  • Reschenthaler

    PA • R

    Sponsored 7/21/2025

  • Salinas

    OR • D

    Sponsored 9/3/2025

  • Stanton

    AZ • D

    Sponsored 9/8/2025

  • Suozzi

    NY • D

    Sponsored 9/23/2025

  • Gottheimer

    NJ • D

    Sponsored 9/30/2025

  • Stevens

    MI • D

    Sponsored 9/30/2025

  • Miller (OH)

    OH • R

    Sponsored 9/30/2025

  • Gray

    CA • D

    Sponsored 10/17/2025

  • Valadao

    CA • R

    Sponsored 10/21/2025

  • McGarvey

    KY • D

    Sponsored 11/7/2025

  • LaLota

    NY • R

    Sponsored 11/7/2025

  • Ezell

    MS • R

    Sponsored 12/1/2025

  • Barr

    KY • R

    Sponsored 12/17/2025

  • Cole

    OK • R

    Sponsored 1/8/2026

  • Bergman

    MI • R

    Sponsored 2/24/2026

  • Ruiz

    CA • D

    Sponsored 3/27/2026

Roll Call Votes

No roll call votes available for this bill.

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