Explain the tax implications of professional sports betting in California under current state and federal legislation.
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Explain the tax implications of professional sports betting in California under current state and federal legislation.
4 real searches · 1 real-search pass
2026 federal gambling loss deduction 90 percent IRC 165(d) Public Law 119-21 effective 2026 IRSGoogle ↗
OBSERVEDConsequence
California conformity federal tax law gambling losses IRC 165(d) 2026 FTBGoogle ↗
OBSERVEDConsequence
California sports betting legal status 2026 regulated sports wagering California officialGoogle ↗
OBSERVEDShort fact
IRS professional gambler trade or business sports betting Schedule C gambling losses self employment taxGoogle ↗
OBSERVEDConsequence
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (4)
Classes come from the query-classifier (a local Laya model). 4 of 4 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT4 real searches · gpt-6
2026 federal gambling loss deduction 90 percent IRC 165(d) Public Law 119-21 effective 2026 IRS Google ↗
California conformity federal tax law gambling losses IRC 165(d) 2026 FTB Google ↗
California sports betting legal status 2026 regulated sports wagering California official Google ↗
IRS professional gambler trade or business sports betting Schedule C gambling losses self employment tax Google ↗
- California Gambling Control Commission · cgcc.ca.gov
- Proposition 26 Official Title and Summary | Official Voter Information Guide · vigarchive.sos.ca.gov
- Proposition 27 Official Title and Summary | Official Voter Information Guide · vigarchive.sos.ca.gov
- Instructions for Schedule C (Form 1040) (2025) · irs.gov
- Topic no. 419, Gambling income and losses · irs.gov
- Publication 505 (2026), Tax Withholding and Estimated Tax · irs.gov
- 26 U.S.C. § 165: Losses · uscode.house.gov
- Internal Revenue Bulletin: 2026-19 · irs.gov
- Summary of Federal Income Tax Changes · ftb.ca.gov
- Deductions · ftb.ca.gov
Queries
4 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 federal gambling loss deduction 90 percent IRC 165(d) Public Law 119-21 effective 2026 IRS OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
California conformity federal tax law gambling losses IRC 165(d) 2026 FTB OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
California sports betting legal status 2026 regulated sports wagering California official OBSERVED | Google ↗ AI Mode ↗ | — | Short fact | — | — | 1x of 1 | |
IRS professional gambler trade or business sports betting Schedule C gambling losses self employment tax OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |