May 13, 2026
The Honorable Jason Smith
Chairman
House Committee on Ways and Means
Washington, D.C. 20515
The Honorable Richard Neal
Ranking Member
House Committee on Ways and Means
Washington, D.C. 20515
Dear Chairman Smith and Ranking Member Neal:
On behalf of the undersigned sportsmen’s organizations, professional societies, and conservation groups representing millions of anglers, hunters, outdoor recreationists, and businesses across the United States, we respectfully urge the Committee to take up and advance H.R. 1494, the Sporting Goods Excise Tax Modernization Act.
The Wildlife and Sport Fish Restoration Program is arguably the most successful conservation funding system in the country. Supported primarily through the federal excise tax on sportfishing, archery, and firearms equipment, the program provides critical, dedicated funding to state fish and wildlife agencies for species conservation, habitat restoration, research, and public access. These funds are the backbone of state-led conservation efforts and support the long-term sustainability of fish and wildlife resources nationwide. Today, this system is being undermined by a gap in how the excise tax is applied in a rapidly evolving global marketplace.
Under current law, the excise tax is collected at the first point of sale, which historically occurs at the manufacturer or importer level. In transactions involving foreign manufacturers selling directly to U.S. consumers through online marketplace facilitators, that first point of sale effectively becomes the individual consumer. These consumers are unaware of the tax and have no practical mechanism to calculate, report, or remit it. The system was not designed for this type of transaction, and as a result, the tax goes uncollected. This creates a competitive disadvantage for domestic manufacturers and compliant importers that meet their obligations, while reducing funding available for conservation. Estimates indicate that more than $17 million in annual revenue is currently going uncollected, with losses expected to increase as these sales continue to grow.
The Sporting Goods Excise Tax Modernization Act, led by Reps. Jimmy Panetta and Blake Moore, provides a practical and targeted solution by requiring online marketplace facilitators to collect and remit the excise tax on applicable sales. This approach ensures consistent treatment across sellers and restores the integrity of the funding system. It also aligns with the Government Accountability Office’s recommendation in its report, “Action Needed to Improve Compliance for Sport Fishing and Archery Imports” (GAO-24-106569), which identified the need for improved collection mechanisms in this area.
Addressing this issue will protect a proven conservation funding model, ensure fair competition, and provide certainty for industry, while supporting American jobs and upholding the deeply rooted hunting and fishing traditions that define our nation’s outdoor heritage.
Sincerely,
American Fisheries Society
American Sportfishing Association
Archery Trade Association
Association of Fish & Wildlife Agencies
Boone & Crockett Club
Theodore Roosevelt Conservation Partnership
