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I
117TH CONGRESS
1ST SESSION H. R. 2350
To amend the Internal Revenue Code of 1986 to repeal chapter 35 (relating
to taxes on wagering).
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 2021
Ms. TITUS (for herself, Mr. RESCHENTHALER, Mr. AMODEI, and Mr.
HORSFORD) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
chapter 35 (relating to taxes on wagering).
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Discriminatory Gam-
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ing Tax Repeal Act of 2021’’.
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SEC. 2. REPEAL.
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(a) IN GENERAL.—Chapter 35 of subtitle D of the
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Internal Revenue Code of 1986 is repealed.
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•HR 2350 IH
(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2020.
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