House bill · 119th Congress · Latest step: Introduced
Sporting Goods Excise Tax Modernization Act
Official title: To amend the Internal Revenue Code of 1986 to treat certain marketplace providers as importers for purposes of the excise tax on sporting goods.
Open in Bill Explorer →Where it went
- IntroducedFeb 21, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Feb 21, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 1494.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. PANETTA, as printed in the Congressional Record (Vol. 171, No. 35, February 21, 2025, Page H730):Article 1, Section 8, Clause 18Source: Congress.gov, Congressional Record February 21, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 31 characters
- Congress.gov bill record
- H.R. 1494, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/1494
- Record last updated by Congress.gov
- January 9, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
0b4ccab8ce853e35b05d3428dd021eca3d14ff5a7cdc16748f8157fe1241e86e
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 9, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 1494, last updated January 9, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
24 cosponsors — 16 Republicans, 8 Democrats
16 of 24 cosponsors (67%) are from the other party.
Vern Buchanan (R-FL), Mike Carey (R-OH), Earl Carter (R-GA), Troy Carter (D-LA), Sharice Davids (D-KS), Donald Davis (D-NC), Debbie Dingell (D-MI), Sarah Elfreth (D-MD), Mike Ezell (R-MS), Brian Fitzpatrick (R-PA), Lance Gooden (R-TX), Darin LaHood (R-IL), Carol Miller (R-WV), Blake Moore (R-UT), Gregory Murphy (R-NC), August Pfluger (R-TX), Austin Scott (R-GA), W. Steube (R-FL), Mike Thompson (D-CA), Gabe Vasquez (D-NM), Marc Veasey (D-TX), Bruce Westerman (R-AR), Roger Williams (R-TX), Robert Wittman (R-VA).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Jimmy Panetta.
- H.R. 5334 (119th) Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
- H.R. 1266 (119th) Combating Illicit Xylazine Act
- H.R. 4288 (119th) To name the Department of Veterans Affairs community-based outpatient clinic in San Jose, California, as the "Corporal Patrick D. Tillman…
- H.R. 1340 (119th) More Homes on the Market Act
- H.R. 4717 (119th) First-Time Homebuyer Tax Credit Act of 2025
- H.R. 1024 (119th) US-Kazakhstan Trade Modernization Act
Related bills
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 13, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.