S 4872 United States Senate · 118th Congress

WAGER Act

The WAGER Act exempts sports betting wagers from federal excise tax if they are legal under state law or tribal gaming compacts. It directly affects sports betting operators and venues in states or tribes where sports betting is permitted. The bill amends the Internal Revenue Code to remove the tax on wagers placed for sporting events, applying only to bets not prohibited by state or tribal regulations. This change takes effect after the bill is signed into law. The policy removes a specific tax burden on legally authorized sports betting activities.
Bill status in committee 1 of 4 stages cleared
Introduction
Jul 2024
Committee Review
Floor Vote
President
Introduced Jul 31, 2024 Last action Jul 31, 2024
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Jul 31, 2024
Committee
Read twice and referred to the Committee on Finance.
upper
Jul 31, 2024
Introduced
Introduced in Senate
upper
1 primary · 1 co-sponsor

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