HR 1494
Sporting Goods Excise Tax Modernization Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 13, 2026, 4:10 PM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill changes how the excise tax on sporting goods is applied. It reclassifies certain online marketplace providers as importers for these goods, meaning they’ll be responsible for collecting and paying the tax. This change aims to clarify the tax obligations for marketplaces that facilitate sales of sporting goods imported from outside the United States. The bill will take effect 60 days after it is enacted.
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