Posted on: January 22, 2026, 07:47h.
Last updated on: January 22, 2026, 07:47h.
- Dina Titus persistently champions the restoration of the gambling tax deduction to 100%
- The One Big Beautiful Bill reduced the federal tax deduction to 90%
Nevada’s congressional representatives are pushing for an amendment to a tax reform in the One Big Beautiful Bill (OBBB), aiming to enable gamblers to deduct 100% of their losses against winnings on their tax submissions.
Currently, the House Rules Committee is examining House Resolution 7148. This legislative package is tied to the Consolidated Appropriations Act, funding federal departments and agencies until September 2026.
On Wednesday, US Representative Dina Titus (D-NV) proposed an amendment aimed at reverting the gambling deduction back to 100%. Under the OBBB, the deduction was reduced to 90%.
“For years, our tax framework allowed individuals to subtract 100% of their gambling losses from their winnings. It was a reasonable standard. Tax should only be levied on actual earnings, not on fictitious or illusory amounts,” Titus testified during the committee session.
“When the One Big Beautiful Bill was sent to the Senate, an amendment was sneakily included that changed the allowance to 90%. While it may seem minor, this adjustment could have significant consequences,” Titus added.
Widespread Impact
Titus indicated that the modification to the tax structure, if not amended, would adversely affect both professional and leisure gamblers, as well as sports bettors. She believes the OBBB law could push some gamblers toward unregulated offshore platforms.
As legal gaming exists in nearly every state—except for Hawaii and Utah—Titus contends that the 90% gambling loss deduction affects not just Las Vegas but carries implications on a national level.
“If you think gambling is limited to Las Vegas, Atlantic City, or a few tribal lands, you’re mistaken. It’s active in 48 states and the District of Columbia,” Titus articulated.
Titus has consistently fought to restore the gambling deduction. Last July, she introduced the Fair Accounting for Income Realized from Betting Earnings Taxation Act. The FAIR Bet Act enjoys bipartisan endorsement, with 13 Democratic and 10 Republican co-sponsors.
The amendment proposed by Titus within the Consolidated Appropriations Act marks the second attempt to return the gambling deduction to 100%. Representatives Steven Horsford (D-NV), Susie Lee (D-NV), Max Miller (R-OH), and Jeff Van Drew (R-NJ) previously submitted a similar amendment aiming to ensure gambling losses could be fully deducted at 100% instead of the reduced 90%.
Details of the Appropriations Bill
HR7148 outlines funding for various federal initiatives. It encompasses appropriations for defense, labor, health, and human services, as well as investments in transportation and urban development, including financial provisions for upgrades to aviation facilities.
Currently, $100 million is allocated for President Donald Trump and Health Secretary Robert F. Kennedy Jr.’s “Make America Healthy Again” initiative. The bill also designates $2.57 billion for HIV/AIDS programs and boosts mental health and substance abuse funding by $10 billion. Over $2 billion is earmarked for rail infrastructure improvements.