There may be various interpretations from sports betting on how they define sessions. However, the IRS says:
"You may deduct gambling losses only if you itemize your deductions on Schedule A (Form 1040) and kept a record of your winnings and losses.
The amount of losses you deduct can't be more than the amount of gambling income you reported on your return. Claim your gambling losses up to the amount of winnings, as "Other Itemized Deductions."
Topic No. 419 Gambling Income and Losses (irs.gov)
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