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Sporting Goods Excise Tax Modernization Act
To amend the Internal Revenue Code of 1986 to treat certain marketplace providers as importers for purposes of the excise tax on sporting goods.
Summary
This bill modifies the sporting goods excise tax to hold online marketplace providers responsible for the tax on imported sporting goods. Marketplace providers—defined as companies that host product listings and collect payments from buyers—will be treated as importers for purposes of the sporting goods excise tax when they facilitate sales of taxable sporting goods (such as firearms, ammunition, fishing equipment, and bows) imported from outside the United States. The bill applies when the marketplace provider is not the manufacturer of the sporting goods article. The marketplace provider becomes liable for paying the excise tax on these transactions, with the rule taking effect 60 days after enactment for sales during calendar quarters following that date. The bill does not change the tax rate or structure, only clarifies who is responsible for payment in marketplace transactions.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
24 cosponsors
- Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Rep. Carey, Mike [R-OH-15] (R-OH)
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA)
- Rep. Carter, Troy A. [D-LA-2] (D-LA)
- Rep. Davids, Sharice [D-KS-3] (D-KS)
- Rep. Davis, Donald G. [D-NC-1] (D-NC)
- Rep. Dingell, Debbie [D-MI-6] (D-MI)
- Rep. Elfreth, Sarah [D-MD-3] (D-MD)
- Rep. Ezell, Mike [R-MS-4] (R-MS)
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Rep. Gooden, Lance [R-TX-5] (R-TX)
- Rep. LaHood, Darin [R-IL-16] (R-IL)
- Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Pfluger, August [R-TX-11] (R-TX)
- Rep. Scott, Austin [R-GA-8] (R-GA)
- Rep. Steube, W. Gregory [R-FL-17] (R-FL)
- Rep. Thompson, Mike [D-CA-4] (D-CA)
- Rep. Vasquez, Gabe [D-NM-2] (D-NM)
- Rep. Veasey, Marc A. [D-TX-33] (D-TX)
- Rep. Westerman, Bruce [R-AR-4] (R-AR)
- Rep. Williams, Roger [R-TX-25] (R-TX)
- Rep. Wittman, Robert J. [R-VA-1] (R-VA)
Money behind the sponsor
Top reported contributors to Jimmy Panetta’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $19,200
- NFP $15,500
- APOLLO GLOBAL MANAGEMENT $13,500
- ROCKET CENTRAL $12,000
- FOLKTALE WINERY $7,760
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Jimmy Panetta → · Outside spending →
Actions (2)
- Feb 21, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 21, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 21, 2025
Mr. Panetta (for himself, Mr. Moore of Utah, Mr. Carter of Louisiana, Mr. Thompson of California, Mr. Pfluger, Mr. Murphy, Mr. Wittman, Mr. Carey, Mr. Ezell, Mrs. Dingell, Mr. Gooden, Mr. Williams of Texas, Mr. Buchanan, and Mr. Veasey) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat certain marketplace providers as importers for purposes of the excise tax on sporting goods.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Sporting Goods Excise Tax Modernization Act”.
SEC. 2. CERTAIN MARKETPLACE PROVIDERS TREATED AS IMPORTERS FOR PURPOSES OF THE EXCISE TAX ON SPORTING GOODS.
(a) In General.—Section 4162 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(c) Certain Marketplace Providers Treated as Importers.—
“(1) In general.—In the case of any specified marketplace sale of a taxable sporting good article, the marketplace provider with respect to such sale shall be treated for purposes of section 4161 as the importer and seller of such article.
“(2) Specified marketplace sale.—For purposes of this subsection, the term ‘specified marketplace sale’ means, with respect to any article, any sale if—
“(A) a marketplace provider provides the services described in subparagraphs (A) and (B) of paragraph (3) with respect to such sale,
“(B) such article is transported to the United States from outside the United States in connection with (including in anticipation of) a sale of such article, and
“(C) the manufacturer of such article is not the marketplace provider referred to in subparagraph (A).
“(3) Marketplace provider.—For purposes of this subsection, the term ‘marketplace provider’ means any person in the trade or business of—
“(A) hosting or facilitating listings, or advertisements, of products for sale, and
“(B) collecting gross receipts from the purchaser and transmitting any portion of such receipts to the seller.
“(4) Treatment of related persons.—For purposes of this subsection, related persons (within the meaning of subsection
(b)(3)) shall be treated as one person for purposes of applying paragraphs (2) and (3).
“(5) Taxable sporting good article.—For purposes of this subsection, the term ‘taxable sporting good article’ means any article of a type subject to tax under section 4161.
“(6) Exception if tax would otherwise be imposed on person other than purchaser.—Paragraph (1) shall not apply with respect to any sale if tax under section 4161 would (without regard to paragraph (1)) be imposed on a person other than the purchaser with respect to such sale.
“(7) Regulations.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance specifying, in the case of the application of paragraph (4), the taxpayer treated as the marketplace provider for purposes of paragraph (1).”.
(b) Effective Date.—The amendment made by this section shall apply to sales during calendar quarters beginning after the date that is 60 days after the date of the enactment of this Act.
(c) No Inference.—Section 4162(c) of the Internal Revenue Code of 1986 shall not be applied or interpreted as creating any inference with respect to whether any person not treated as an importer under such section is nonetheless properly treated an importer for purposes of section 4161. <all>
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