S.1649

Sporting Goods Excise Tax Modernization Act

Introduced·5/7/25
Introduced

S. 1649

Introduced in Senate · May 20, 2025

May 7, 2025

Mr. Tuberville (for himself and Mr. Crapo) introduced the following bill; which was read twice and referred to the Committee on Finance

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”.