An element of the OBBBA that hasn't garnered nearly the same media coverage as it relates to the gaming industry is "Section 70433 C — Application to Reporting on Remuneration for Services."
The text increases the tax reporting threshold on gambling winnings to $2,000.
The minimum win amount to initiate a W-2G form becomes effective Jan. 1, 2026. It is then increased annually based on inflation.
https://www.casino.org/news/one-big-beautiful-bill-has-silver-lining-for-gamblers/