2025 US Open News

NO

NO

NO

NO

YES

2025-2026

2027-2028

2029-2030

2031-2032

2033-2034

2035-2036

2037-2038

Speedup, below -5%

+15% to +20%

-5% to 0%

0% to +5%

+10% to +15%

Slowdown, above +20%

+5% to +10%

NO

YES

NO

YES

Gambling losses deduction remains limited to 90% as laid out in OBBB

Congress explicitly intervenes to restore 100% deduction (example Rep Titus FAIR BET act enacted)

Mainstream pro gamblers move primarily to prediction markets for tax treatment

Administrative action classifies sports prediction markets as gambling for tax purposes

Court ruling classifies sports prediction markets as gambling for tax purposes

Legislation classifies sports prediction markets as gambling for tax purposes

Major sports book goes bankrupt because of OBBB by 2027-01-01