Dina Titus urges House leaders to advance the FAIR BET Act before session ends
Titus seeks to reverse the 90% cap and restore full federal deduction for gambling losses
Key Takeaways
- Congresswoman Dina Titus asked Speaker Mike Johnson and Leader Steve Scalise to advance the FAIR BET Act before the session ends.
- The bill would restore the federal 100% deduction for gambling losses, undoing the 90% cap from the One Big Beautiful Bill Act of July 2025.
- The House Ways and Means Committee moved a related bipartisan measure 38–5 in September; the matter is headed to the full House.
- Under the current rule, a taxpayer with US$100,000 in winnings and US$100,000 in losses would still have US$10,000 of taxable income due to the 90% cap.
Nevada Congresswoman Dina Titus formally asked House Speaker Mike Johnson and House Majority Leader Steve Scalise to move the FAIR BET Act before the current legislative session ends. The bill would restore the federal 100% deduction for gambling losses, reversing the 90% cap introduced by the One Big Beautiful Bill Act, and Titus first filed the measure in July 2025.
What the FAIR BET Act proposes
The bill, formally titled the Fair Accounting for Income Realised from Betting Earnings Taxation Act, would allow taxpayers to deduct the full amount of their gambling losses against their winnings as was permitted before the law passed in July 2025. Under the rule in effect since the One Big Beautiful Bill Act was enacted, taxpayers may only deduct 90% of their gambling losses against winnings.
The text illustrates the effect with an example: a taxpayer reporting US$100,000 in winnings and US$100,000 in losses would still be taxed on US$10,000 of taxable income under the current rule, whereas the full deduction previously would have offset the winnings.
Legislative process and bipartisan support
The House Ways and Means Committee advanced a related bipartisan measure by 38 votes in favor and 5 against in September, and the item is now preparing to go to the full House. In her letter to Johnson and Scalise, Titus asked that the proposal be included in any major spending package or other legislation that must pass before Congress adjourns for the year. The letter was sent as Congress returned from its recess for the final weeks of the session.
Titus’s arguments and noted risks
Titus has argued the restriction affects both professional and recreational gamblers and warned of effects on the regulated gaming industry. She cited the risk that customers could shift to offshore operators with lower consumer protections and less regulatory oversight, and mentioned possible consequences such as reduced domestic tax revenues, lower investment and job losses within the sector.
Titus first filed the FAIR BET Act in July 2025, shortly after the One Big Beautiful Bill Act established the 90% cap, and she has since sought to include the measure in broader legislative packages.
Context and next steps
If the House includes the measure in a legislative package and approves it, the change would aim to restore the 100% deduction that existed before July 2025. Attention now turns to whether House leaders will address Titus’s request during the final weeks of the session. See coverage on [regulation](/regulation) and the latest legislative updates in [news](/news) for tracking.
Frequently Asked Questions
What does the FAIR BET Act change compared with current law?
The FAIR BET Act seeks to restore the federal 100% deduction for gambling losses that existed before July 2025. The current rule, introduced by the One Big Beautiful Bill Act in July 2025, limits that deduction to 90%.
Who introduced the proposal and when was it first filed?
Nevada Congresswoman Dina Titus filed the FAIR BET Act and first introduced it in July 2025, shortly after the One Big Beautiful Bill Act established the 90% cap.
What was the result in the House Ways and Means Committee?
The House Ways and Means Committee advanced a related bipartisan package by 38 votes in favor and 5 against in September, after which the measure moved toward the full House.
What example illustrates the impact of the 90% deduction limit?
The debate uses the example that a person with US$100,000 in winnings and US$100,000 in losses would still be taxed on US$10,000 of taxable income under the 90% deduction limit.
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About the author
Miguel Sandoval
Regulatory Affairs Correspondent
Miguel Sandoval tracks gambling legislation, licensing, and regulator enforcement — from Spain's DGOJ and the Latin American authorities to the UKGC, the MGA, and the state-by-state map in North America. The reports answer three questions precisely — what changed, where, and who it affects — with jurisdictions, dates, and penalties cited exactly as published. Operators and compliance officers read Miguel Sandoval to know which rulebook moved before their next meeting.
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