Allow gambling losses to be fully deducted against winnings.

Steven Horsford · Nevada · Democratic

policy impact 2.00 specificity 4.00 extraction confidence 98%

Commitment kind: outcome. Promised action: Continue working to advance and build support for the FULL HOUSE Act.. Promised outcome: Restore the full deduction for gambling losses by getting the relief passed and signed into law.. Deadline: unknown; not assumed expired. Press release from Horsford's congressional office after the House Ways and Means Committee approved his bipartisan FULL HOUSE Act during his current U.S. House term representing Nevada's 4th District.

Occurrences

FULL House Act – restores fairness in the tax code by allowing losses to be fully deducted against winnings

Horsford commits to tax code changes so gambling losses can be fully deducted from winnings.

Horsford Calls Out Trump’s Vegas Stop: “Fix What’s Broken Don’t Sell Workers a Betrayal” | Congressman Steven Horsford
primary · press_release · model gpt-5.4-mini

Rep. Horsford introduced the FULL HOUSE Act with Rep. Max Miller (R-OH), a bipartisan bill to restore the long-standing rule allowing gamers to deduct 100 percent of their losses against their winnings.

Horsford supports restoring full deductibility of gambling losses against winnings.

Horsford Calls for Permanent Relief for Working Families on Tax Day | Congressman Steven Horsford
primary · press_release · model gpt-5.4-mini

“At a time of economic uncertainty, my job is to protect Nevadans and their jobs,” said Rep. Horsford. “From dealers and housekeepers to restaurant workers and small business owners, families across our state depend on visitors choosing Nevada. This unfair tax puts their livelihoods at risk. That’s why I fought to advance my FULL HOUSE Act, and I won’t stop until we get this relief signed into law.”

Horsford committed to keep working until the FULL HOUSE Act's relief restoring the full gambling loss deduction is signed into law.

Horsford Delivers FULL HOUSE Act to Protect Nevadans | Congressman Steven Horsford
primary · press_release · model gpt-5.5

Evidence

legacy_unverified · Source version not recorded · locator unknown

"The amount of losses you deduct can't be more than the amount of gambling income you reported on your return."

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The IRS's current official guidance, reviewed on June 11, 2026, still allows gamblers who itemize to deduct losses up to the amount of winnings. That is full deduction against winnings, so the policy claim is satisfied in current federal practice.

delivered same_term

Topic no. 419, Gambling income and losses | Internal Revenue Service
secondary · model gpt-5.4-mini · confidence 97%

Assessments

Public state: unverified As of unknown · legacy_unverified · . Original AI recommendation (not independently established): never. unknown A for effort

The promised outcome is not currently secured in federal law. Although an IRS topic page still stated in June 2026 that losses can be deducted up to winnings, the more recent federal tax change that took effect for 2026 reduced the deduction to 90% of winnings, so full deduction against winnings is no longer the operative rule. Horsford appears to have supported repeal or restoration efforts as a House cosponsor, which shows a serious legislative attempt, but he did not deliver enactment of the promised outcome. Under the candidate-credit rule, that is a failed effort rather than full or partial delivery.

provider codex_cli · model gpt-5.4 · confidence 84%