U.S. Sens. Catherine Cortez Masto, D-Nev., and Cindy Hyde-Smith, R-Miss., have introduced legislation that would exempt the nation’s sportsbooks from paying a tax on every bet placed and an annual head tax imposed for every sportsbook employee.

The legislation, known as the WAGER Act, for Withdrawing Arduous Gaming Excise Rates, is similar to bipartisan legislation introduced in the House by Rep. Dina Titus, D-Nev., and Guy Reschenthaler, R-Pa., in March 2023.

If approved and signed into law, it would exempt legal sportsbooks from paying a 0.25 percent handle tax per wager and a $50 annual fee per sportsbook employee to the federal government.

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