HR 2233 — SLOT Act of 2025

Summary

Increases the information reporting threshold for slot machine winnings to $5,000 per single play, without reduction for the amount wagered.
Requires annual adjustment of the $5,000 threshold for inflation beginning in calendar years after 2026, rounded to the nearest $100.
Applies to payments made after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Rep. Titus, Dina (D-NV) [#1]

11 cosponsors

Rep. Bergman, Jack (R-MI) [#1]
Rep. Correa, J. Luis (D-CA) [#46]
Rep. Ezell, Mike (R-MS) [#4]
Rep. Horsford, Steven (D-NV) [#4]
Rep. Johnson, Henry C. "Hank" (D-GA) [#4]
Rep. Kelly, Mike (R-PA) [#16]
Rep. Lee, Susie (D-NV) [#3]
Rep. Nehls, Troy E. (R-TX) [#22]
Rep. Reschenthaler, Guy (R-PA) [#14]
Rep. Ruiz, Raul (D-CA) [#25]
Rep. Van Drew, Jefferson (R-NJ) [#2]

Money behind the sponsor

Top reported contributors to Dina Titus’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

Employer not reported $42,666
EO SOLUTIONS $19,800
ROCKY RESEARCH $13,200
UNLV $11,275
MASS GENERAL HOSPITAL $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Dina Titus → · Outside spending →

Actions (2)

Mar 18, 2025 Referred to the House Committee on Ways and Means. · house
Mar 18, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

Introduced in House · Mar 18, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

March 18, 2025

Ms. Titus (for herself, Mr. Reschenthaler, Mr. Kelly of Pennsylvania, Mr. Van Drew, Mr. Bergman, Mr. Johnson of Georgia, Mr. Ezell, and Mr. Correa) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to increase the information reporting threshold for slot winnings.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Shifting Limits on Thresholds Act of 2025” or the “SLOT Act of 2025”.

SEC. 2. REPORTING THRESHOLD FOR SLOT MACHINES.

(a) In General.—Section 6041 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(h) Slot Machines.—

“(1) In general.—No return shall be required under subsection (a) in the case of a payment in the course of a trade or business of winnings from one slot machine play unless the winnings from one such play are at least $5,000 (without reduction for the amount wagered).

“(2) Inflation adjustment.—In the case of payments in any calendar year beginning after 2026, the $5,000 amount in paragraph (1) shall be increased by an amount equal to—

“(A) such dollar amount, multiplied by

“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘2025’ for ‘2016’ in subparagraph (A)(ii) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100.”.

(b) Effective Date.—The amendment made by this section shall apply to payments after December 31, 2025. <all>

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