The 90% cap on gambling loss deductions stems from a provision in the One Big Beautiful Bill Act signed in July 2025 and applies to the 2026 tax year onward. Bipartisan legislation such as the FULL HOUSE Act, sponsored by Reps. Steven Horsford and Max Miller, advanced through the House Ways and Means Committee on a 38-5 vote in mid-September as part of a larger tax package, but it has not received a floor vote or Senate consideration. With Congress in recess ahead of the November midterms and limited session time remaining, the measure faces procedural and calendar hurdles that reduce the likelihood of enactment before January 1, 2027. Industry advocates and Nevada lawmakers continue to highlight the issue, yet the absence of scheduled action sustains trader expectations that the cap will remain in place.
如果 2025 年《Big Beautiful Bill》制定的賭博損失扣除 90% 上限在 2026年12月31日 下午11:59 ET 前被完全廢除,此市場將判定為「是」。否則,此市場將以「否」結算。 要符合廢除的條件,必須完全取消任何將賭博損失扣除額限制在低於 100% 的上限。 提高上限、延後實施或改變計算方式等修改均不符合條件。 本市場的結算依據將是可信報導所形成的共識。
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