Bill · S. 1649· Senate(119-S-1649)
Sporting Goods Excise Tax Modernization Act
- Introduced
- 5/7/2025
- Last activity
- 5/7/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Tommy Tuberville
- Cosponsors
- - 4 - 2
- Introduced
- In Committee
What this bill would do
The Sporting Goods Excise Tax Modernization Act amends the Internal Revenue Code of 1986. It treats certain marketplace providers as the importers and sellers of taxable sporting good articles for excise tax purposes. This applies to specified marketplace sales where the item is transported into the United States from outside the country. The law excludes cases where the manufacturer is the marketplace provider or if the tax is already imposed on someone other than the purchaser.
Yes· 3 of 5
Does this raise the taxes companies pay?+2
Increases tax liability for marketplace providers acting as importers for sporting goods.
Does this put more rules on large technology companies?+1
Increases regulatory and tax compliance burdens for online marketplace providers.
Does this give the federal government more power?+1
Expands federal tax authority over marketplace providers for imported goods.
The opposite· 3 of 4
Would business owners be better off under this?-3
Marketplace business owners face new tax obligations and administrative costs.
Does this cut taxes for small businesses?-2
Small marketplace providers may face increased administrative and tax burdens.
Does this make it easier to run a small business?-2
Adds compliance costs for marketplace providers.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Collection Consistency: By treating marketplace providers as importers under Section 2(a)(1), the government can ensure the excise tax on sporting goods is collected on items transported from outside the United States.
Potential Negative Impacts for People
- Increased Burden on Marketplace Providers: Under Section 2(a)(1), marketplace providers who facilitate listings and collect receipts will now be treated as the importer and seller, making them responsible for the excise tax on specified marketplace sales.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners-3Good For Gun Owners-1
- Education And Technology
- Increases Big Tech Regulation+1
- Governance And Ideology
- Increases Federal Power+1
- Economy And Finance
- Increases Corporate Taxes+2Improves Fiscal Responsibility+1Reduces National Debt+1Improves Small Business Support-2Reduces Small Business Taxes-2
- 5/11/2026
- 1 Cosponsor added.
- 12/2/2025
- 1 Cosponsor added.
- 11/7/2025
- 1 Cosponsor added.
- 10/6/2025
- 1 Cosponsor added.
- 7/16/2025
- 1 Cosponsor added.
- 5/7/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
John BarrassoRepublican · Wyoming
Mike CrapoRepublican · Idaho
Catherine Cortez MastoDemocrat · Nevada
Cynthia LummisRepublican · Wyoming
Roger MarshallRepublican · Kansas
Raphael WarnockDemocrat · Georgia