Bills · S 1649
IN COMMITTEE· 119TH CONGRESS
Senate BillS 1649Taxation
Sporting Goods Excise Tax Modernization Act
INTRO MAY 7· LAST ACTION MAY 7
READING
3MIN
COSPONSORS
6BIPARTISAN
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it updates how a long-standing tax is collected in the age of online shopping. With more goods, especially imported ones, being sold through online platforms rather than traditional retail channels, the current tax collection system can be complicated or less effective. This bill aims to streamline the process by holding large online platforms accountable for the tax on these sales.
If this bill becomes law, it could mean more consistent collection of the excise tax on sporting goods, potentially increasing government revenue from these sales. It also ensures that the tax is applied more uniformly across different sales channels. If it doesn't pass, the current system will remain, possibly leading to continued challenges in collecting these taxes from a fragmented network of sellers and importers.
KEY PROVISIONS
4AI-extractedPROVISION 01
Treats certain online marketplace providers as the importer and seller of taxable sporting goods for excise tax purposes.
This shifts the responsibility for collecting and remitting the excise tax from individual sellers or manufacturers to the larger online platforms.
PROVISION 02
Defines a 'marketplace provider' as a business that hosts product listings AND collects and transmits payments.
This clarifies which entities are subject to the new tax responsibility, focusing on those with significant control over the transaction.
PROVISION 03
Applies this change to 'specified marketplace sales,' which involve taxable sporting goods transported from outside the U.S. and sold via a marketplace provider (who is not the manufacturer).
This provision clarifies the specific types of sales and products that will be impacted by the new tax collection rule, specifically targeting imported goods sold online.
PROVISION 04
The bill will take effect for sales made in calendar quarters starting more than 60 days after the bill officially becomes law.
This provides a transition period for affected businesses to adjust their systems and processes before the new tax rules apply.
SPONSORSHIP
1 + 6
R· Alabama
YRS IN OFFICE
5
BILLS LED
41
COSPONSOR BREAKDOWNBIPARTISAN · 67%
DEM 2 REP 4 IND 0
ACTION TIMELINE
2 EVENTSMAY 7
Introduced in Senate
MAY 7
Read twice and referred to the Committee on Finance.
BILL INFO
TypeSenate Bill
NumberS 1649
Congress119th
StatusIn Committee
IntroducedMay 7, 2025
Last actionMay 7, 2025
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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED MAY 7, 2025
Senate BillS 1649Taxation
Sporting Goods Excise Tax Modernization Act
INTRODUCED MAY 7, 2025· LAST ACTION MAY 7, 2025
PASSAGE CHANCES
—%
READING
3 min
COSPONSORS
6
COMPLEXITY
Moderate
