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Bill > HR6985


US HR6985

US HR6985
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act


summary

Introduced
01/08/2026
In Committee
01/08/2026
Crossed Over
Passed
Dead

Introduced Session

119th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to reinstate the rules for wagering losses.

AI Summary

This bill, titled the "Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act," aims to reinstate specific rules regarding wagering losses within the Internal Revenue Code of 1986. Essentially, it proposes to amend Section 165(d) of the code to ensure that individuals can only deduct losses from gambling or betting activities up to the amount of their winnings from such activities. This means that if someone wins $100 from gambling but loses $200, they can only deduct $100 of those losses, effectively preventing them from using gambling losses to offset other income. The bill specifies that these changes would take effect for tax years beginning after December 31, 2025.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Referred to the House Committee on Ways and Means. (on 01/08/2026)

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