内华达众议员霍斯福德再推恢复赌博损失全额抵税：G2E展会喊话，9月众院筹款委员会已38比5放行
（拉斯维加斯综合讯）内华达州联邦众议员史蒂文·霍斯福德（Steven Horsford）周日（10月11日）在拉斯维加斯举行的全球博彩展（G2E）上再度发声，呼吁国会恢复赌博损失100%联邦税前抵扣。据 GamblingNews 报道，霍斯福德正在推动立法，允许纳税人以赌博赢利为上限、全额抵扣赌博损失。霍斯福德代表内华达州第四国会选区。
这场争议源于2025年7月特朗普总统签署的《大而美法案》（One Big Beautiful Bill）。该法案规定，自2026纳税年度起，赌博损失的抵扣比例上限为90%。这意味着，一名申报1万美元赌博赢利、同时录得1万美元损失的玩家，只能抵扣9000美元——即便全年收支相抵，仍有1000美元被计入应税赌博收入。
霍斯福德表示，恢复全额抵扣关乎公平，受影响的不只是赌客，还包括依赖博彩业谋生的员工与企业。“让我们的州和社区繁荣的，正是这些辛勤工作的人，我们要确保他们的声音被听到，”霍斯福德在 G2E 上说。
恢复全额抵扣的努力在9月16日取得关键进展：众议院筹款委员会以38比5的投票结果，通过了一揽子税收方案，其中包含了这项修复条款。霍斯福德与俄亥俄州共和党众议员马克斯·米勒（Max Miller）共同提出了《FULL HOUSE 法案》；内华达州另一位民主党众议员迪娜·蒂特斯（Dina Titus）则在2025年7月法案生效后不久提出了类似的《FAIR BET 法案》。目前已有二十多位两党议员支持不同版本的恢复提案。
美国博彩协会与多家大型赌场运营商均表态支持恢复全额抵扣，警告称，对玩家从未真正拿到手的“收入”征税，可能把他们赶出合法博彩市场，进而重创相关产业。永利度假村首席执行官克雷格·比林斯（Craig Billings）表示，委员会的投票是进展的信号，但国会会期结束前仍有大量工作要做。
不过，法案仍需众议院和参议院全体通过才能送交总统签署，目前尚无明确时间表。若无进一步国会行动，90%的抵扣上限将适用于2026纳税年度。
Nevada Rep. Horsford Renews Push to Restore Full Gambling-Loss Tax Deduction at Las Vegas G2E Expo
(LAS VEGAS) — Democratic Rep. Steven Horsford of Nevada's 4th Congressional District renewed his call for action on Sunday (Oct. 11) at the Global Gaming Expo (G2E) in Las Vegas, urging Congress to restore the full federal tax deduction for gambling losses. According to GamblingNews, Horsford is promoting legislation that would allow taxpayers to deduct 100% of their gambling losses against winnings, up to the amount won.
The dispute traces to the One Big Beautiful Bill, signed by President Donald Trump in July 2025. Beginning with the 2026 tax year, the law limits the deduction to 90% of gambling losses. That means a player who reports $10,000 in gambling winnings and an equal amount in losses can only deduct $9,000 — leaving $1,000 in taxable gambling income despite breaking even for the year.
Horsford called restoring the deduction a matter of fairness, saying the change affects not only gamblers but also workers and businesses that depend on the gaming industry. "The people who make our state and our communities prosperous, because of their hard work, we're going to make sure that their voice is at the table," Horsford said at G2E.
The restoration effort made its most significant progress on Sept. 16, when the House Ways and Means Committee voted 38-5 to approve a broader tax package that included the proposed fix. Horsford introduced the FULL HOUSE Act alongside Republican Rep. Max Miller of Ohio. A similar proposal, the FAIR BET Act, was introduced by fellow Nevada Democrat Dina Titus in July 2025, shortly after the deduction change became law. More than two dozen lawmakers from both parties have backed versions of the restoration proposal.
The American Gaming Association and major casino operators have voiced support for full deduction restoration, warning that taxing gambling income players never actually kept could drive them away from legal gaming and severely hurt linked businesses. Wynn Resorts CEO Craig Billings said the committee vote signals progress, while noting much work remains before the end of the congressional session.
The legislation still needs approval from the full House and Senate before reaching the president's desk, and no timetable has been announced for further action. Without additional congressional action, the 90% limit will apply to the 2026 tax year.
图片来源：Wikimedia Commons, 公共领域, 作者 Franmarie Metzler（美国众议院官方肖像摄影师）
