# 119-s-1649: Sporting Goods Excise Tax Modernization Act

119-s-1649, Sporting Goods Excise Tax Modernization Act, is a 119th Congress bill sponsored by Sen. Tuberville, Tommy [R-AL] (R-AL); status introduced; PRIA reads it as touching household money (as of 2026-05-13).

- Canonical: https://policyrisk.com/legislation/119-s-1649
- As of: 2026-05-13
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1649
- Congress: 119
- Title: Sporting Goods Excise Tax Modernization Act
- Status: introduced
- Introduced: 2025-05-07
- Sponsor: Sen. Tuberville, Tommy [R-AL] (R-AL)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-13

## Summary

**Treats marketplace providers as importers for the sporting goods excise tax.** This bill would make online marketplaces that list products and handle payments the legal importer and seller for certain imported sporting goods, shifting excise-tax responsibility onto the platform for those sales.

## Cosponsors (6)

- Sen. Crapo, Mike [R-ID] (R-ID), 2025-05-07T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-07-16T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2025-10-06T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-12-02T00:00:00.000Z
- Sen. Lummis, Cynthia M. [R-WY] (R-WY), 2025-11-07T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2026-05-11T00:00:00.000Z

## Provisions PRIA read

- Marketplaces treated as importers for sporting goods: cost, medium. This bill would treat certain online marketplaces as the importer and seller for the federal excise tax on sporting goods. It would apply when the marketplace both lists or advertises the item and collects the buyer's payment, the item is shipped to the United States from abroad, and the marketplac…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.

## Sources
- [119-s-1649 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1649)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1649 (as of 2026-05-13).