# 119-s-2773: WAGER Act

119-s-2773, WAGER Act, is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2773
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2773
- Congress: 119
- Title: WAGER Act
- Status: introduced
- Introduced: 2025-09-11
- Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would exempt lawful sports betting from the federal excise tax on authorized wagers.** The exemption would apply only to wagers that are legal under state law or accepted under an approved Tribal-State gaming compact that complies with the Indian Gaming Regulatory Act, and it would cover wagers on any sporting event placed after enactment. - Sportsbooks and wagering operators: Would not owe the federal excise tax on authorized wagers that meet the bill's legality tests, removing that federal tax constraint for qualifying bets. - Tribal governments and tribal casinos: Wagers taken under approved Tribal-State compacts would be eligible for the exemption, aligning federal tax treatment with compact status. - States and state-licensed markets: Bets lawful under state law would be treated as exempt from the federal excise tax, so federal tax treatment depends on state authorization and compact compliance.

## Cosponsors (1)

- Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-09-11T00:00:00.000Z

## Provisions PRIA read

- Lower federal tax on legal sports bets: benefit, low. If enacted, this bill would remove the federal excise tax on sports bets placed after the bill is enacted. You would not pay the federal excise tax on a sports wager if the bet is allowed under the law of the State where it is accepted or under an approved Tribal-State gaming compact. The exemption…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-2255: Trafficking Survivors Relief Act of 2025
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026

## Sources
- [119-s-2773 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2773)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriati…](https://policyrisk.com/legislation/119-s-2465)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2255: Trafficking Survivors Relief Act of 2025](https://policyrisk.com/legislation/119-s-2255)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2773 (as of 2026-04-21).