Depending on the state you live in, the laws for online gambling vary. The United States has seven federal criminal statutes that are relevant to illegal internet gambling.
The most relevant statute is Section 1956 of the Internal Revenue Code. It creates several different crimes that involve laundering, concealing and evading taxes. It also makes laundering for international purposes a crime.
Other related statutes include the Illegal Gambling Business Act (IGBA) and the Wire Act. They all make illegal internet gambling illegal. They also require that gambling businesses be licensed and comply with certain security measures. They also prohibit the acceptance of financial instruments for illegal Internet bets.
IGBA, the Wire Act and the aforementioned statutes are not the only federal criminal laws that are relevant to illegal internet gambling. A few state laws also have provisions that are relevant to the subject.
For instance, in the state of New York, gambling is an act of entering a bet. A casino is an example of gambling because it provides the thrill of a game. In the State of Delaware, online gambling is not prohibited. However, the state law does not provide for privacy when gambling is taking place in the home.
Other federal laws include the Racketeer Influenced and Corrupt Organizations (RICO) provisions. These statutes make gambling a crime even if the activity takes place outside the U.S. and even if it is conducted by a foreign corporation.
The law also includes the aforementioned CRS Report RS21984 in abridged form. The report is actually a summary of several aforementioned statutes and also provides references to state gambling laws.