Bill to Repeal 90% Cap on Gambling Losses Moves to Committee

Written By:

Zachary Kelley

Published On:

September 16, 2026 4:23 PM

Nevada Representative Steven Horsford
  • A bill that would restore the 100% tax deduction for gambling losses overwhelmingly advanced out of committee on Wednesday.
  • The bill, HR 10357, passed by a 38 to 5 vote.
  • This prevents gamblers from paying taxes on money they don’t owe and now moves to the House Rules Committee.

LAS VEGAS – Gamblers and professional poker players rejoice; the fix to restore the 100% tax deduction on gambling losses passed out of the Ways and Means Committee on Wednesday by a 38 to 5 vote.

While the measure won’t get a full House vote until after the November midterm elections, the bill advancing prior to the full House leaving proves the importance on getting it done. From there, the legal sports betting tax bill will need to hit the house floor, the Senate, then ultimately to the President’s desk.

Why The 100% Tax Reduction Is Necessary For Gamblers

Nevada Representative Steven Horsford broke it down in a way that shows why the repeal is important. In his opening statement, Rep. Horsford said that “This provision corrects the wagering loss deduction that can create a phantom tax liability for people that have no net wagering winnings. Under the current 90% limitation, someone with $10,000 in winnings and $10,000 in losses could only deduct 90%, $9,000 of those losses. That leaves $1,000 in taxable wagering income, even though the person broke even.”

He later clarified that it does not allow taxpayers to deduct losses beyond their winnings and it simply restores the rules that existed before last year’s change. Rep. Horsford’s concern focuses on the effect of the provision on taxpayers and the gaming economy that impacts many people, especially in Nevada.

“We should have a tax code that does not tax people on money they did not actually earn. That is a basic principle of fairness,” said Rep. Horsford in Wednesday’s hearing.

The bill, HR 10357, notched it’s first win on Wednesday with overwhelming bipartisan support. Joint Committee on Taxation estimates a negative impact on revenue of $2 billion from ‘27-36 from this repeal.

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Ben Fiore

Zachary Kelley

Zach graduated from Florida State University with a degree in Writing, Editing, and Media. Zach is interested in the legalization aspect of sports betting and enjoys participating in DFS. He has a passion for sports writing and most enjoys writing about football and baseball both professional and collegiate.