Pub. L. 102-486, tit. XIX, subtit. B, sec. 1934
INCREASED WITHHOLDING ON GAMBLING WINNINGS.
SEC. 1934. INCREASED WITHHOLDING ON GAMBLING WINNINGS. (a) In General.— Section 3402(q)(1) (relating to extension of withholding to certain gambling winnings) is amended by striking “20 percent” and inserting “28 percent”. 106 STAT. 3032 (b) Effective Date.— The amendment made by this section applies to payments received after December 31, 1992.