Gaming Tax Policy

AGA will continue to be a leading advocate for the industry by working with congressional members, the U.S. Department of Treasury and the Internal Revenue Service to ensure fair industry treatment specific to federal tax regulations.

Increase Federal Slot Tax Threshold

The $1,200 slot tax reporting threshold was set in the 1970s. AGA believes it is time to update the current slot jackpot reporting threshold to a higher level, such as $5,000, to address four decades of inflationary effects. Research commissioned by AGA suggested raising the slot threshold to $5,000 would result in as much as $500 million in annual savings to the gaming industry. Additionally, higher reporting threshold will help lower administrative costs and provide customers an improved experience when they visit our facilities.

What Does Congressional Tax Reform Mean for Casino Customers?


Congress recently enacted extensive changes to our nation’s tax law. Among the changes contained in the final bill were a reduction or elimination of many deductions for both individuals and businesses.

To view the analysis on tax reform and what it means for casino customers, be sure to take a look at our one pager.

What Does Federal Tax Reform Mean for Casino Customers?
View the analysis on 2017 tax reform for casino customers.
View the document