S. 2773

Summary

S. 2773, the WAGER Act, was introduced in the Senate on Sep 11, 2025 by Sen. Catherine Cortez Masto (D) with 1 co-sponsor. It was referred to Finance, and last saw action on Sep 11, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 2773 has 1 co-sponsor.

119 S2773 IS: Withdrawing Arduous Gaming Excise Rates Act
 U.S. Senate
 2025-09-11
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 2773  IN THE SENATE OF THE UNITED STATES   September 11, 2025   Ms. Cortez Masto  (for herself and  Mrs. Hyde-Smith ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to exempt sports betting from the
 tax on authorized wagers.
1.
Short title
This Act may be cited as the   Withdrawing Arduous Gaming Excise Rates Act   or the   WAGER Act  .
2.
Sports betting exempt from the excise tax on
 authorized wagers
(a)
In general
 Section 4402  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(4)
Sports betting not prohibited under State law or Tribal
 compact
On any wager which—
(A)
is not prohibited under—
(i)
the law of the State in which accepted, or
(ii)
an approved Tribal-State gaming compact executed in accordance with the Indian Gaming Regulatory Act ( 25 U.S.C. 2701 et seq. ), and
(B)
is placed with respect to any sporting event.
 .
(b)
Effective date
The amendment made by this section shall apply to wagers placed after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

A bill to amend the Internal Revenue Code of 1986 to exempt sports betting from the tax on authorized wagers.

Sponsors

Sen. Catherine Cortez Masto (D) sponsors S. 2773, and 1 member has co-sponsored it from the day it was introduced.

Catherine Cortez Masto

Sen. · D–NV · Sponsor

Introduced Sep 11, 2025

Cindy Hyde-Smith

Sen. · R–MS · Co-sponsor

Joined Sep 11, 2025 · Original

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Committees

S. 2773 went before 1 committee: Finance.

Finance

Finance

Referred To · Sep 11, 2025 · 902 Bills

Actions

S. 2773 has taken 2 actions since Sep 11, 2025.

Votes

S. 2773 has not gone to a roll call.

Titles

S. 2773 goes by 4 titles, 2 of them short titles.

• WAGER Act — Display Title
• WAGER Act — Short Title(s) as Introduced
• Withdrawing Arduous Gaming Excise Rates Act — Short Title(s) as Introduced
• A bill to amend the Internal Revenue Code of 1986 to exempt sports betting from the tax on authorized wagers. — Official Title as Introduced

Lobbying

4 clients hired 3 firms and 24 registered lobbyists who named S. 2773 in 9 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Sports/Athletics, Financial Institutions/Investments/Securities, Gaming/Gambling/Casino, Labor Issues/Antitrust/Workplace, Banking, Consumer Issues/Safety/Products, Housing.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 24.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files S. 2773 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 2773’s is Taxation.

Source: congress.gov · legiscan.com