Want me to put this bill in plain English?

Congress.wiki Alpha

Color Theme:

About How Congress Works Support Us Roadmap Privacy Policy Terms of Service

This is not an official government website.

Copyright © 2026 PLEJ LC. All rights reserved.

Sporting Goods Excise Tax Modernization Act (HR-1494) · Congress.wiki

Recorded Votes

Recorded roll calls only

0 recorded

No recorded votes yet

Text Versions

Introduced in House

February 21, 2025•4 pages

Laws This Bill Would Affect

1 amendment

Amends26 U.S.C. 4162

Adds a new subsection (c) to 26 U.S.C. 4162 that treats certain marketplace providers as the importer and seller for purposes of the excise tax under section 4161 when specified conditions are met; defines 'specified marketplace sale' and 'marketplace provider', aggregates related persons, defines 'taxable sporting good article' by reference to section 4161, provides an exception where tax would otherwise be imposed on a person other than the purchaser, and directs the Secretary to issue implementing regulations.

What do you think?

Sponsors (25)

Related Legislation

Amendments

No Amendments

AI Summary

Treats certain online marketplace providers as the legal importer and seller for the federal excise tax on specified taxable sporting goods imported into the United States when those goods are sold through the marketplace. It defines which marketplace sales are covered, allows related parties to be treated as one person for liability, creates limited exceptions, directs the Treasury to issue implementing regulations, and takes effect for calendar quarters starting after 60 days from enactment.

House Votes

Pending Committee

February 21, 2025

Referred to the House Committee on Ways and Means.

Senate Votes

Vote Data Not Available

Presidential Signature

Signature Data Not Available

United StatesHouse Bill 1494HR 1494

Sporting Goods Excise Tax Modernization Act

Taxation

4 pages

house
senate
president

Introduced February 21, 2025 by James Varni Panetta · Last progress February 21, 2025

Alabamasenator·Thomas Hawley Tuberville

Sporting Goods Excise Tax Modernization Act

senate

Bill

Taxation

house

president

5 cosponsors·Updated 3/9/2026·Last progress May 7, 2025