I
119THCONGRESS
1
STSESSION 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
FEBRUARY21, 2025
Mr. P
ANETTA(for himself, Mr. MOOREof Utah, Mr. CARTERof Louisiana,
Mr. T
HOMPSONof California, Mr. PFLUGER, Mr. MURPHY, Mr. WITT-
MAN, Mr. CAREY, Mr. EZELL, Mrs. DINGELL, Mr. GOODEN, Mr. WIL-
LIAMSof 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-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Sporting Goods Excise 4
Tax Modernization Act’’. 5
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SEC. 2. CERTAIN MARKETPLACE PROVIDERS TREATED AS 1
IMPORTERS FOR PURPOSES OF THE EXCISE 2
TAX ON SPORTING GOODS. 3
(a) I
NGENERAL.—Section 4162 of the Internal Rev-4
enue Code of 1986 is amended by adding at the end the 5
following new subsection: 6
‘‘(c) C
ERTAINMARKETPLACEPROVIDERSTREATED 7
ASIMPORTERS.— 8
‘‘(1) I
N GENERAL.—In the case of any specified 9
marketplace sale of a taxable sporting good article, 10
the marketplace provider with respect to such sale 11
shall be treated for purposes of section 4161 as the 12
importer and seller of such article. 13
‘‘(2) S
PECIFIED MARKETPLACE SALE .—For 14
purposes of this subsection, the term ‘specified mar-15
ketplace sale’ means, with respect to any article, any 16
sale if— 17
‘‘(A) a marketplace provider provides the 18
services described in subparagraphs (A) and 19
(B) of paragraph (3) with respect to such sale, 20
‘‘(B) such article is transported to the 21
United States from outside the United States in 22
connection with (including in anticipation of) a 23
sale of such article, and 24
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‘‘(C) the manufacturer of such article is 1
not the marketplace provider referred to in sub-2
paragraph (A). 3
‘‘(3) M
ARKETPLACE PROVIDER .—For purposes 4
of this subsection, the term ‘marketplace provider’ 5
means any person in the trade or business of— 6
‘‘(A) hosting or facilitating listings, or ad-7
vertisements, of products for sale, and 8
‘‘(B) collecting gross receipts from the pur-9
chaser and transmitting any portion of such re-10
ceipts to the seller. 11
‘‘(4) T
REATMENT OF RELATED PERSONS .—For 12
purposes of this subsection, related persons (within 13
the meaning of subsection (b)(3)) shall be treated as 14
one person for purposes of applying paragraphs (2) 15
and (3). 16
‘‘(5) T
AXABLE SPORTING GOOD ARTICLE .—For 17
purposes of this subsection, the term ‘taxable sport-18
ing good article’ means any article of a type subject 19
to tax under section 4161. 20
‘‘(6) E
XCEPTION IF TAX WOULD OTHERWISE 21
BE IMPOSED ON PERSON OTHER THAN PUR -22
CHASER.—Paragraph (1) shall not apply with re-23
spect to any sale if tax under section 4161 would 24
(without regard to paragraph (1)) be imposed on a 25
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person other than the purchaser with respect to such 1
sale. 2
‘‘(7) R
EGULATIONS.—The Secretary shall issue 3
such regulations or other guidance as may be nec-4
essary or appropriate to carry out the purposes of 5
this subsection, including regulations or other guid-6
ance specifying, in the case of the application of 7
paragraph (4), the taxpayer treated as the market-8
place provider for purposes of paragraph (1).’’. 9
(b) E
FFECTIVEDATE.—The amendment made by 10
this section shall apply to sales during calendar quarters 11
beginning after the date that is 60 days after the date 12
of the enactment of this Act. 13
(c) N
OINFERENCE.—Section 4162(c) of the Internal 14
Revenue Code of 1986 shall not be applied or interpreted 15
as creating any inference with respect to whether any per-16
son not treated as an importer under such section is none-17
theless properly treated an importer for purposes of sec-18
tion 4161. 19
Æ
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