Sporting Goods Excise Tax Modernization Act

[AI summary unavailable — showing source 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.…