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119-hr-1494119th CongressWALLET

Sporting Goods Excise Tax Modernization Act

Sponsored By: Representative Panetta, Jimmy [D-CA-19]

Introduced

Summary

Treats online marketplace providers as the importer and seller for the sporting goods excise tax. This change would make platforms that host listings and collect payments responsible for the excise tax on imported taxable sporting goods sold through their services.

Show full summary
  • Marketplace platforms: Platforms that host listings and collect payments would be treated as the importer and seller for purposes of section 4161 when a sale meets the bill's conditions.
  • Third-party sellers and manufacturers: Moves tax responsibility away from some foreign sellers or manufacturers and onto the marketplace provider unless the tax already applies to another person.
  • Tax administrators: Directs the Secretary to issue regulations to identify the taxpayer in related-party cases and to clarify how the rule applies.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Sporting goods excise rules for marketplaces

If enacted, online marketplaces would be treated as the importer and seller for the federal excise tax on taxable sporting goods in some sales. This would apply when the marketplace lists the item, collects the buyer’s payment, and the good is shipped into the U.S. from abroad, and the marketplace is not the manufacturer. Related companies would be treated as one for these tests. It would not apply if, without this rule, the tax would already be imposed on someone other than the buyer. The IRS would issue rules, and this would start for sales in calendar quarters beginning after 60 days from enactment.

Sponsors & CoSponsors

Sponsor

Panetta, Jimmy [D-CA-19]

CA • D

Cosponsors

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 2/21/2025

  • Rep. Carter, Troy A. [D-LA-2]

    LA • D

    Sponsored 2/21/2025

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 2/21/2025

  • Rep. Pfluger, August [R-TX-11]

    TX • R

    Sponsored 2/21/2025

  • Rep. Murphy, Gregory F. [R-NC-3]

    NC • R

    Sponsored 2/21/2025

  • Rep. Wittman, Robert J. [R-VA-1]

    VA • R

    Sponsored 2/21/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 2/21/2025

  • Rep. Ezell, Mike [R-MS-4]

    MS • R

    Sponsored 2/21/2025

  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

    Sponsored 2/21/2025

  • Rep. Gooden, Lance [R-TX-5]

    TX • R

    Sponsored 2/21/2025

  • Rep. Williams, Roger [R-TX-25]

    TX • R

    Sponsored 2/21/2025

  • Rep. Buchanan, Vern [R-FL-16]

    FL • R

    Sponsored 2/21/2025

  • Rep. Veasey, Marc A. [D-TX-33]

    TX • D

    Sponsored 2/21/2025

  • Rep. Scott, Austin [R-GA-8]

    GA • R

    Sponsored 2/25/2025

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 2/25/2025

  • Rep. Westerman, Bruce [R-AR-4]

    AR • R

    Sponsored 3/4/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 3/10/2025

  • Rep. Carter, Earl L. "Buddy" [R-GA-1]

    GA • R

    Sponsored 3/10/2025

  • Rep. LaHood, Darin [R-IL-16]

    IL • R

    Sponsored 3/14/2025

  • Rep. Davids, Sharice [D-KS-3]

    KS • D

    Sponsored 3/24/2025

  • Rep. Elfreth, Sarah [D-MD-3]

    MD • D

    Sponsored 4/8/2025

  • Rep. Vasquez, Gabe [D-NM-2]

    NM • D

    Sponsored 4/24/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 12/1/2025

  • Rep. Miller, Carol D. [R-WV-1]

    WV • R

    Sponsored 1/8/2026

Roll Call Votes

No roll call votes available for this bill.

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