Gambling Deduction Restoration Amendments Submitted to House Appropriations Bill

Posted on: January 22, 2026, 07:47h. 

Last updated on: January 22, 2026, 07:47h.

Devin O'Connor @CasinoorgDevinO Read More
Expertise: Asia Pacific Gaming, Commercial Gaming, Legislation, Politics.
  • Dina Titus continues to advocate for the restoration of the gambling deduction to 100%
  • The One Big Beautiful Bill trimmed the federal tax write-off to 90%

Nevada’s congressional delegation continues to advocate that a tax change included in the One Big Beautiful Bill (OBBB) be amended to allow gamblers to deduct 100% of their losses against their winnings on their federal tax returns.

Dina Titus gambling deduction restoration
US Rep. Dina Titus poses with a cardboard Elvis on the late singer’s birthday, Jan. 6, 2026. Titus is spearheading a congressional effort to restore the gambling loss deduction to 100%. (Image: US Rep. Dina Titus)

The House Rules Committee is currently reviewing House Resolution 7148. The Consolidated Appropriations Act is a spending package that provides funding for federal departments and agencies through September 2026.

On Wednesday, US Rep. Dina Titus (D-NV) submitted an amendment to the bill seeking to restore the gambling deduction to 100%. The OBBB trimmed the write-off to 90%.

For decades, our tax code has allowed you to deduct 100% of any gaming losses from your winnings. It was a commonsense policy. People should only pay tax on money that they actually earn, not phantom money or ghost money,” Titus testified before the committee.

“When the One Big Beautiful Bill went to the Senate, a provision was added in the dark of night that altered this and changed it to 90%. Seems like a small number, but it has real-world consequences,” Titus continued.

Far-Reaching Implications

Titus told the committee that the tax change, unless fixed, will hurt not only professional gamblers but also casual gamblers and sports bettors. She feels the OBBB law will additionally drive some gamblers to offshore websites that aren’t regulated.

With some form of legal gaming in all but two states — Hawaii and Utah — Titus says the 90% gambling loss deduction isn’t simply a Las Vegas problem but has nationwide consequences.

“If you think gaming is Las Vegas, Atlantic City, or a few Indian reservations, you’re mistaken. It’s present in 48 states and the District of Columbia,” Titus explained.

Titus has been championing the fight to restore the gambling deduction. Last July, she introduced the Fair Accounting for Income Realized from Betting Earnings Taxation Act. The FAIR Bet Act has bipartisan support, with 13 Democratic and 10 Republican cosponsors.

Titus’ amendment submission to the Consolidated Appropriations Act is the second seeking to restore the gambling deduction to 100%. Reps. Steven Horsford (D-NV), Susie Lee (D-NV), Max Miller (R-OH), and Jeff Van Drew (R-NJ) previously submitted an amendment to the appropriations bill to “ensure that gambling losses can be deducted at 100% as opposed to 90%.   

Appropriations Bill

HR7148 addresses funding for various federal programs. The bill includes defense appropriations, funding for labor, health, and human services, and investments in transportation, housing, and urban development, including financial allocations for upgrades to aviation facilities.

As currently written, $100 million is set aside for President Donald Trump and Health Secretary Robert F. Kennedy Jr.’s “Make America Healthy Again” campaign. The bill also includes $2.57 billion for HIV/AIDS programs and increases mental health and substance abuse assistance by $10 billion. Over $2 billion is slated for rail infrastructure.