I 
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. WITT-
MAN, Mr. CAREY, Mr. EZELL, Mrs. DINGELL, Mr. GOODEN, Mr. WIL-
LIAMS of Texas, Mr. BUCHANAN, and Mr. VEASEY) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to treat cer-
tain marketplace providers as importers for purposes of 
the excise tax on sporting goods. 
Be it enacted by the Senate and House of Representa-
tives 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’’. 
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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 Rev-
enue 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 mar-
ketplace 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 
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‘‘(C) the manufacturer of such article is 
not the marketplace provider referred to in sub-
paragraph (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 ad-
vertisements, of products for sale, and 
‘‘(B) collecting gross receipts from the pur-
chaser and transmitting any portion of such re-
ceipts 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 sport-
ing 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
PUR-
CHASER.—Paragraph (1) shall not apply with re-
spect to any sale if tax under section 4161 would 
(without regard to paragraph (1)) be imposed on a 
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person other than the purchaser with respect to such 
sale. 
‘‘(7) REGULATIONS.—The Secretary shall issue 
such regulations or other guidance as may be nec-
essary or appropriate to carry out the purposes of 
this subsection, including regulations or other guid-
ance specifying, in the case of the application of 
paragraph (4), the taxpayer treated as the market-
place 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 per-
son not treated as an importer under such section is none-
theless properly treated an importer for purposes of sec-
tion 4161. 
Æ 
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