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US SB2773

Bill

Status

Introduced

9/11/2025

Primary Sponsor

Catherine Cortez Masto

Click for details

Origin

Senate

119th Congress

AI Summary

  • Exempts sports betting from the federal excise tax on authorized wagers by amending Section 4402 of the Internal Revenue Code of 1986

  • Applies only to wagers that are legal under state law or conducted under an approved Tribal-State gaming compact in accordance with the Indian Gaming Regulatory Act (25 U.S.C. 2701 et seq.)

  • Covers wagers placed on any sporting event that meet the state or tribal legality requirements

  • Takes effect for all wagers placed after the date of enactment

  • Introduced September 11, 2025 by Senators Cortez Masto (D-NV) and Hyde-Smith (R-MS) with bipartisan sponsorship

Legislative Description

WAGER Act Withdrawing Arduous Gaming Excise Rates Act

Taxation

Last Action

Read twice and referred to the Committee on Finance.

9/11/2025

Committee Referrals

Finance9/11/2025

Full Bill Text

No bill text available