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Code · BILL · 113th Congress · H.R. 3491 (Introduced in House) — To amend the Internal Revenue Code of 1986 to regulate and tax Internet gambling, and for other purposes. · Sec. 6

Sec. 6. Territorial extent

50 words·~1 min read·/bill/113/hr/3491/ih/section-6

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Paragraph
(2)of section 4404 is amended to read as follows: placed within the United States, or any Commonwealth, territory, or possession thereof, by a person who is a United States citizen or resident. . The amendment made by subsection
(a)shall apply to wagers made after December 31, 2012.
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