H.R. 2854 — Introduced in House

I 114th CONGRESS 1st Session H. R. 2854 IN THE HOUSE OF REPRESENTATIVES June 23, 2015 Mr. Heck of Nevada (for himself and Mr. Amodei) 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 repeal the occupational tax on gambling with respect to wagers authorized under State law. 1. Repeal of occupational tax on gambling with respect to wagers authorized under State law (a) In general Section 4411 of the Internal Revenue Code of 1986 is amended— (1) by striking section 4401 and inserting section 4401(a)(2), (2) by striking subsection (b), and (3) by striking (a) In general.—. (b) Effective date The amendments made by this section shall apply to taxable periods beginning after the date of the enactment of this Act.