Should Casinos Intercept Delinquent Child Support? Mississippi Thinks So
This week, a bill requiring casinos and sportsbooks to withhold wins from gamblers who are behind on their child support payments passed the Mississippi State Legislature.
With a 50-0 vote in the Senate and a 94-19 vote in the House, Senate Bill 2369/House Bill 520 received broad support. The legislative clones would deduct unpaid child support from winnings on gambling.
A individual who wins a sum that requires the casino or sportsbook to fill out a W-2G IRS tax form would have to be checked for any unpaid child support if it were signed into law by Mississippi Governor Tate Reeves (R). If they are, the casino operator may further impose an administrative fee of up to $35 in addition to withholding that sum.
Wins of $2,000 or more will result in a slot machine handpay as of January 1, 2026. W-2G rules also apply to poker wins of $5,000 or more (payout less the buy-in). When a sports bettor wins $600 or more and receives a payout that is at least 300 times their stake, they usually receive an IRS form.
Casino Child Support Requirement
Mississippi's gaming legislation would be amended by SB2369/HB520, which would mandate that the Mississippi Gaming Commission work with the Department of Human Services to develop guidelines for withholding gaming wins from individuals who have unpaid child support arrears. Sports betting, slot machines, and other reportable monetary earnings would all be subject to the rule.
The player "shall not receive a payment" if the child support obligation exceeds the winnings. Within seven days, the casino licensee would have to give the Human Services Department the money that was withheld.
The statute will go into effect on July 1, 2026, if Tate signs the measure or permits it to become law.
There are 19 casinos in Mississippi. In 2025, the properties' gross gambling revenue exceeded $2.43 billion.
Child Support Checks Are Required in Many States
Before a player's winnings and W-2G form are given, child support checks are needed in a number of commercial gaming states, including Mississippi.
Currently, when awarding big wins, casinos and/or sportsbooks are required by law in 17 states to check for past-due child support. Additionally, Washington, DC requires its online sportsbooks to verify child support responsibilities.
One of the states that searches for child support before distributing W-2G forms and winnings is Nevada, the wealthiest gambling state in the country.
