# 119-hr-1494: Sporting Goods Excise Tax Modernization Act

119-hr-1494, Sporting Goods Excise Tax Modernization Act, is a 119th Congress bill sponsored by Rep. Panetta, Jimmy [D-CA-19] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1494
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1494
- Congress: 119
- Title: Sporting Goods Excise Tax Modernization Act
- Status: introduced
- Introduced: 2025-02-21
- Sponsor: Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Cosponsors: 24
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (24)

- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-02-21T00:00:00.000Z
- Rep. Carter, Troy A. [D-LA-2] (D-LA), 2025-02-21T00:00:00.000Z
- Rep. Thompson, Mike [D-CA-4] (D-CA), 2025-02-21T00:00:00.000Z
- Rep. Pfluger, August [R-TX-11] (R-TX), 2025-02-21T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-02-21T00:00:00.000Z
- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2025-02-21T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-02-21T00:00:00.000Z
- Rep. Ezell, Mike [R-MS-4] (R-MS), 2025-02-21T00:00:00.000Z
- Rep. Dingell, Debbie [D-MI-6] (D-MI), 2025-02-21T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2025-02-21T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2025-02-21T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-02-21T00:00:00.000Z
- Rep. Veasey, Marc A. [D-TX-33] (D-TX), 2025-02-21T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2025-02-25T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-02-25T00:00:00.000Z
- Rep. Westerman, Bruce [R-AR-4] (R-AR), 2025-03-04T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-10T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-03-10T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-03-14T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2025-03-24T00:00:00.000Z
- Rep. Elfreth, Sarah [D-MD-3] (D-MD), 2025-04-08T00:00:00.000Z
- Rep. Vasquez, Gabe [D-NM-2] (D-NM), 2025-04-24T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-12-01T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-01-08T00:00:00.000Z

## Provisions PRIA read

- Sporting goods excise rules for marketplaces: cost, medium. 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…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act

## Sources
- [119-hr-1494 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1494)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1494 (as of 2026-04-21).