Modifying state income tax withholdings for winnings derived from slot machines, and including effective date provisions

Progress

1. Introduced
   February 12, 2026
2. Subcommittee
   —
3. Committee
   —
4. Passed House
   —
5. Passed Senate
   —
6. Signed
   —

Died at end of session The General Assembly adjourned on May 3, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill modifies state income tax withholdings for winnings derived from slot machines. Currently, state income tax is required to be withheld from winnings derived from a slot machine in excess of $1,200. The bill strikes the $1,200 threshold requirement, and requires state income tax withholdings only if the slot machine winnings are required to be reported on an information return for federal purposes. An information return is generally a return that sends information to the federal Internal Revenue Service that reports specific transactions but does not calculate the amount of tax owed. The bill takes effect upon enactment.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text