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Sporting Goods Excise Tax Modernization Act

H.R. 1494 Rep. Jimmy Panetta (D-CA-19) In committee
Bill text PDF
  1. Introduced Feb 21
  2. Committee Feb 21
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Feb 21, 2025Next: House vote
614d ago Feb 21, 2025: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 4 filings
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Summary

This bill amends the Internal Revenue Code to treat certain online marketplace providers as the importer and seller of taxable sporting goods for excise tax purposes when they facilitate sales of those goods shipped from outside the United States.

Sec. 2, Marketplace providers treated as importers: For a "specified marketplace sale" of a taxable sporting good article, the marketplace provider (the person who hosts listings and collects payments from buyers) is treated as the importer and seller for the excise tax on sporting goods. A specified marketplace sale is one where the provider offers listing and payment services, the article is shipped to the U.S. from abroad in connection with the sale, and the provider is not the manufacturer. Related persons are treated as one. This rule does not apply if the tax would already be imposed on someone other than the buyer. The Treasury Secretary may issue regulations. The change applies to sales in calendar quarters starting more than 60 days after the bill becomes law. No inference is created about whether other persons are importers.

Summary of the bill text as introduced in House (Feb 21, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.