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Gambling tax changes in 2026: New 90% loss deduction rule Trump's One Big Beautiful Bill introduces major changes to gambling tax deductions Starting in 2026, losses will be limited to 90% Find out how this could impact gamblers and US expats
After 48 Years The Slot Tax Threshold Is Finally Going Up Roughly halfway through the 870-page OBBBA, Section 70433 increases the threshold for reporting jackpot wins on slot machines in land-based casinos For the past half-century or so, casinos have been required to issue a W2-G tax form whenever a patron wins a slot machine jackpot of $1,200 or more
How OBBB’s changes to gaming tax law affect tribal casinos | Wipfli However, for the gaming industry, there is some confusion as to whether this change applies only to the 1099-MISC for prizes or also to the W-2 G for slot jackpots Both are discussed below while anticipating that the IRS could provide new guidance
OBBBA Reportedly Raises Slot Tax Reporting Threshold to $2,000 President Trump ’s One Big Beautiful Bill Act (OBBBA) includes a provision raising the slot tax reporting threshold from $1,200 to $2,000 Although unexpected, this amendment could significantly benefit the broader gambling sector, aligning tax regulations with economic realities