Sec. 19. (a) If a qualified organization is required to report a patron’s gambling winnings to the Internal Revenue Service for federal income tax purposes, the winning patron shall provide the qualified organization with the information necessary to comply with all applicable state and federal tax laws.

     (b) A qualified organization must abide by the rules and regulations of the Internal Revenue Service regarding reporting and withholding rules for charitable prizes paid.

As added by P.L.58-2019, SEC.4. Amended by P.L.145-2021, SEC.12.