Gaming Commission Amends Its Rules To Reflect Federal Win Reporting Requirements
The notice from the Florida Gaming Control Commission is reproduced below.
Notice of Proposed Rule
FLORIDA GAMING CONTROL COMMISSION
RULE NOS.: RULE TITLES:
75-14.022 Slot Machine, Slot Machine Components, and Progressive System Requirements
75-14.048 Facility Based Monitoring System Required Reports
75-14.074 Security Requirements, System Access, and Firewalls
PURPOSE AND EFFECT: The purpose and effect of this proposed rulemaking is to update the rules to reflect the change in the federal tax law regarding reporting requirements for gambling win events.
SUMMARY: The proposed rulemaking amends Commission rules in order to update the rules to reflect the change in federal tax law regarding reporting requirements for gambling win events.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
RULEMAKING AUTHORITY: 16.712(2)(a), 551.103(1), 551.122 FS
LAW IMPLEMENTED: 16.712(1)(a), (f), 551.103(1)(c), (d), (e), (g), (h), (i), 551.104(4)(f), 551.121(5) FS
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Shireen Anbardan, Senior Attorney, Florida Gaming Control Commission, 4070 Esplanade Way, Suite 250, Tallahassee, Florida 32399. Tel: (850)794-8079. Email: Shireen.Anbardan@flgaming.gov.
THE FULL TEXT OF THE PROPOSED RULE IS:
75-14.022 Slot Machine, Slot Machine Components, and Progressive System Requirements.
(1) through (5) No change.
(6) Slot machine components, including progressive systems and any software requiring certification by an independent testing laboratory, shall have an identification affixed to the exterior of the component by the manufacturer, where applicable, which shall include be the date of manufacture and either:
(a) through (c) No change.
(7) through (14) No change.
(15) The slot machine shall enter a lock-up condition if:
(a) The sum of the award from the single play of a game is equal to or greater than the tax threshold referenced in paragraph 75-14.048(2)(b), F.A.C. $1,200.00, at which time a manual jackpot payment shall be made pursuant to Rule 75-14.075, F.A.C.;
(b) through (c) No change.
(16) through (19) No change.
Rulemaking Authority 16.712(2)(a), 551.103(1), 551.122 FS. Law Implemented 16.712(1)(a), 551.103(1)(c), (d), (h), (i) FS. History–New 7-30-06, Amended 8-14-11, 9-26-13, 5-30-17, Formerly 61D-14.022, Amended 8-5-25, xx-xx-xx.
75-14.048 Facility Based Monitoring System Required Reports.
(1) No change.
(2) A facility based monitoring system shall capture and record every handpay message from each slot machine and meet the following requirements:
(a) No change.
(b) For every single win event that is equal to or greater than the tax reporting threshold, which has been established pursuant to 26 U.S. Code § 6041(a) 26 Code of Federal Regulations, Section 7.6041-1 as $2,000 beginning January 1, 2026, and adjusted for inflation as set forth in 26 U.S. Code § 6041(h) thereafter $1,200, the facility based monitoring system shall send a message advising of the need for Internal Revenue Service forms W2G or 1042-S, which is to be processed, either via the facility based monitoring system or manually. This option shall not be overridden;
(c) No change.
(d) The following information shall be required for all slips generated by the facility based monitoring system:
1. through 6. No change.
7. A $1,200 payout message for every single win event that is equal to or greater than the tax reporting threshold referenced in paragraph (2)(b) above,
8. through 10. No change.
(3) through (4) No change.
(5) Nothing in this section shall be interpreted to limit the ability of the commission division to request reports from the facility based monitoring system as authorized by Chapter 551, F.S., and Chapter 75-14, F.A.C.
Rulemaking Authority 16.712(2)(a), 551.103(1), 551.122 FS. Law Implemented 16.712(1)(a), 551.103(1)(d), (e), (i), 551.104(4)(f), 551.121(5) FS. History–New 6-25-06, Amended 8-14-11, Formerly 61D-14.048, Amended .
75-14.074 Security Requirements, System Access, and Firewalls.
(1) through (6) No change.
(7) There shall be a maximum ticket value of $2,000 $1,199.99 that can be paid by an automated ticket redemption machine, per individual ticket.
(8) through (11) No change.
(12) A written report shall be provided by a business occupational licensee that performs maintenance or diagnostic services under subsection (11) to the commission division at the commission’s division’s office located at the slot machine licensee’s facility to whom services were provided by remote access. The report shall be postmarked for no less than 24 hours after the remote access has been completed which shall include:
(a) through (f) No change.
Rulemaking Authority 16.712(2)(a), 551.103(1), 551.122 FS. Law Implemented 16.712(1)(a), 551.103(1)(d), (g), (i), 551.104(4)(f) FS. History–New 8-13-06, Amended 5-30-17, Formerly 61D-14.074, Amended .
NAME OF PERSON ORIGINATING PROPOSED RULE: Florida Gaming Control Commission
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Commissioners of the Florida Gaming Control Commission
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 16, 2025
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: November 17, 2025