Amendment #1 to H.3514

An Act Relative to Wagering Taxation

Ms. Reinstein of Revere move that the bill be amended by adding the following section:

"SECTION . The seventh paragraph of section 2 of chapter 62B of the General Laws, as amended by section 28 of chapter 194 of the acts of 2011, is hereby amended by striking out the first 2 sentences and inserting in place thereof the following 2 sentences:- Every person, including the United States, the commonwealth or any other state, or any political subdivision or instrumentality of the foregoing, making any payment of lottery or wagering winnings, which are subject to tax under chapter 62 and which are subject to withholding under section 3402(q) of the Internal Revenue Code shall deduct and withhold from such payment an amount equal to 5 per cent of such payment. For the purposes of this chapter and chapter 62C, such payment of winnings shall be treated as if it were wages paid by an employer to an employee.".