Discriminatory Gaming Tax Repeal Act of 2021

H.R. 2350 · 117th Congress · Apr 1, 2021 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to repeal chapter 35 (relating to taxes on wagering).

This Act may be cited as the “Discriminatory Gaming Tax Repeal Act of 2021”.

(a)

In general— Chapter 35 of subtitle D of the Internal Revenue Code of 1986 is repealed.

(b)

Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2020.