S 2230 United States Senate · 119th Congress

Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act

This bill restores a rule limiting tax deductions for gambling losses to the amount of gambling winnings. It affects individuals and businesses engaged in wagering activities, such as sports betting or casino gambling. The key provision requires that losses from wagering transactions can only offset gains from those same transactions, eliminating deductions for excess losses. The rule applies to tax years beginning after December 31, 2025.
Bill status in committee 1 of 4 stages cleared
Introduction
Jul 2025
Committee Review
Floor Vote
President
Introduced Jul 9, 2025 Last action Jul 9, 2025
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Full legislative history

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Total actions
2
Key actions
0
Committee
1
Jul 9, 2025
Committee
Read twice and referred to the Committee on Finance.
upper
Jul 9, 2025
Introduced
Introduced in Senate
upper
1 primary · 8 co-sponsors

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