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》制定的赌博损失抵扣 90% 上限在 2026年12月31日 23:59 ET 前被完全废除,该市场将判定为“是”。否则,本市场将以“否”结算。 要符合废除的条件,必须彻底取消任何将赌博损失抵扣限制在低于 100% 的上限。 提高上限、推迟实施或改变计算方式等修改均不符合条件。 本市场的结算依据将是可信报道形成的共识。
机器翻译。如有争议,以原文为准。