Bill Details
HR.1494 - 119th Congress
Status
Latest action
2025-02-21 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-02-21
Policy Area
Taxation
Committees
View committees (1)
Cosponsors
View cosponsors (20)
- Rep. Moore, Blake D. [R-Utah-1]
- Rep. Carter, Troy A. [D-Louisiana-2]
- Rep. Thompson, Mike [D-California-4]
- Rep. Pfluger, August [R-Texas-11]
- Rep. Murphy, Gregory F. [R-North Carolina-3]
- Rep. Wittman, Robert J. [R-Virginia-1]
- Rep. Carey, Mike [R-Ohio-15]
- Rep. Ezell, Mike [R-Mississippi-4]
- Rep. Dingell, Debbie [D-Michigan-6]
- Rep. Gooden, Lance [R-Texas-5]
- Rep. Williams, Roger [R-Texas-25]
- Rep. Buchanan, Vern [R-Florida-16]
- Rep. Veasey, Marc A. [D-Texas-33]
- Rep. Scott, Austin [R-Georgia-8]
- Rep. Davis, Donald G. [D-North Carolina-1]
- Rep. Westerman, Bruce [R-Arkansas-4]
- Rep. Fitzpatrick, Brian K. [R-Pennsylvania-1]
- Rep. Carter, Earl L. "Buddy" [R-Georgia-1]
- Rep. LaHood, Darin [R-Illinois-16]
- Rep. Davids, Sharice [D-Kansas-3]
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AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would change how a federal excise tax on certain sporting goods is collected when the goods are sold through online marketplaces. In some overseas-to-U.S. sales, the marketplace operator—not just the foreign seller—would be treated as the importer and seller for tax purposes. The goal is to make tax collection clearer and easier when products are listed and paid for through a marketplace, especially when the seller is outside the United States.
- It applies to sales of sporting goods that are already subject to the federal excise tax on sporting goods.
- A marketplace provider is generally a business that lists or advertises products for sale and also collects the buyer’s payment and sends part of it to the seller.
- The marketplace provider would be treated as the importer and seller if the item is shipped into the United States from outside the country in connection with the sale, and the manufacturer is not the marketplace provider.
- The change would start for calendar quarters beginning after 60 days from the date the bill becomes law, and the Treasury Department would be allowed to issue rules to carry it out.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1494 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1494
To amend the Internal Revenue Code of 1986 to treat certain marketplace
providers as importers for purposes of the excise tax on sporting
goods.
_______________________________________________________________________
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.
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