The Federal Excise Tax on Sports Betting: Debate Heats Up Ahead of U.S. Elections Expansion of Sports Betting in the U.S. Congresswoman Dina Titus, a long-time critic, reiterated at the recent SBC Summit North America that the tax “serves no dedicated purpose” and undermines the regulated sector. The American Gaming Association also opposes The debate over the excise tax has intensified in a presidential election year, with growing bipartisan support for its repeal. Industry operators also continue to lobby for its removal, emphasizing that eliminating the tax would: