TREATMENT OF CERTAIN GAMBLING WINNINGS RECEIVED BY NONRESIDENT ALIENS.

SEC. 6134. TREATMENT OF CERTAIN GAMBLING WINNINGS RECEIVED BY NONRESIDENT ALIENS. (a) Exemption From Tax.— (1) Section 871 of the 1986 Code (relating to tax on non-resident alien individuals) is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: “(j) Exemption for Certain Gambling Winnings.—No tax shall be imposed under paragraph (1)(A) of subsection (a) on the proceeds from a wager placed in any of the following games: blackjack, baccarat, craps, roulette, or big-6 wheel. The preceding sentence shall not apply in any case where the Secretary determines by regulation that the collection of the tax is administratively feasible.” (2) Subsection (c) of section 1441 of the 1986 Code is amended by adding at the end thereof the following new paragraph: “(11) Certain gambling winnings.—No tax shall be required to be deducted and withheld under subsection (a) from any amount exempt from the tax imposed by section 871(a)(1)(A) by reason of section 871(j).” (b) Effective Date.—The amendments made by subsection (a) shall take effect on the date of the enactment of this Act.