Poker Writer
A new bill called the FULL HOUSE Act has appeared in the federal House of Representatives, mirroring last year’s bill of the same name in the Senate. The new act targets the damage done by the tax provision in the “Big Beautiful Bill” which hurts gamblers.
The FULL HOUSE Act is a bipartisan bill, short for “Facilitating Useful Loss Limitations to Help Our Unique Service Economy.” It was introduced by Democratic Congressman Steven Horsford of Nevada and Ohio Republican Congressman Max Miller. The legislation looks to restore the rule allowing gamblers to deduct 100% of their losses against their winnings.
Functionally, it is very similar to Rep. Dina Titus’s FAIR BET Act, but uses slightly different wording. FULL HOUSE redacts all reference to a percentage of winnings, while FAIR BET amends the 90% cap to 100%.
Rep. Horsford was very focused on the bill, given the potential damage the BBB could cause to Nevada’s economy. The change could threaten Nevada’s gaming and tourism industries, which are closely linked to the state’s overall economy. He commented on the importance of correcting the damaging tax provision. A post on X outlined his position:
Taxing people on money they never actually earned is fundamentally unfair and harmful to Nevada’s economy. This policy would drive tourism across our state elsewhere. There is strong bipartisan agreement that this provision was a mistake, and Congress must act to correct it.
He also had a catchy tagline used in related to the title of the bill. “Nevada deserves a Full House – not a stacked deck”.
Rep. Miller also released a statement about the bill which he put his bipartisan support behind:
Americans should not be taxed on money they didn’t actually take home. By restoring the full deduction for gambling losses, this bill ensures the IRS treats taxpayers honestly and consistently. I’m proud to lead this bipartisan effort with Congressman Horsford, and I urge my colleagues to support this common-sense fix.
Previous Attempt
The FULL HOUSE Act continues last year’s efforts to repeal the gambling tax change. Rep. Dina Titus introduced the FAIR BET Act in late 2025, while FULL HOUSE originated in the Senate with Sen. Cortez Masto. Both politicians represent the state of Nevada, whose casino industry is particularly concerned with the ramifications of the changes.
Despite initial early momentum for the bill, the GOP-controlled House Rules Committee rejected the FAIR BET Act last year. The same committee also blocked an attempt to include the bill’s text as an amendment to this year’s defense funding bill.
Rep. Titus continues to lead the effort to correct the tax policy. As a new tack, she has proposed a change in the next Ways and Means markup that would include the repeal language. Horsford and Miller will also be looking for ways to get FULL HOUSE included in must-pass legislation.
