H.R. 2233 — SLOT Act of 2025

This section raises the information reporting threshold for gross winnings from a single slot machine play under IRC §6041 to $5,000 (from $1,200), effective for payments after December 31, 2025. The $5,000 threshold is adjusted for inflation in calendar years after 2026 using the cost-of-living adjustment under IRC §1(f)(3) (substituting “2025” for “2016” as the base year), rounded to the nearest multiple of $100.