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HR 1985 112th Congress House

Small Business Tax Equity Act of 2011

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for expenses in connection with the trade or business of selling marijuana intended for patient… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for expenses in connection with the trade or business of selling marijuana intended for patients for medical purposes pursuant to State law.

Introduced: July 8, 2011 See on congress.gov
Taxation Alternative treatmentsDrug therapyIncome tax deductionsRetail and wholesale trades
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 25, 2011
Referred to the House Committee on Ways and Means.
May 25, 2011
Sponsor introductory remarks on measure. (CR E953)
May 25, 2011
Introduced in House
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 Latest action May 25, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Equity Act of 2011 - Amends the Internal Revenue Code to allow a tax deduction for expenses incurred in the trade or business of selling marihuana intended for patients for medical purposes pursuant to state law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 3
D
Sherman, Brad
California · Jul 8, 2011
 D
Nadler, Jerrold
New York · Jun 21, 2011
 D
Sánchez, Linda T.
California · Jun 13, 2011
WOOLSEY, LYNN
· Jun 3, 2011
FRANK, BARNEY
· May 25, 2011
Polis, Jared
· May 25, 2011
ROHRABACHER, DANA
· May 25, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1985: Small Business Tax Equity Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1985/
MLA
"H.R. 1985: Small Business Tax Equity Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1985/.
Bluebook (legal)
H.R. 1985, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1985/.
Markdown link
[H.R. 1985: Small Business Tax Equity Act of 2011](https://openamerica.io/bill/112-HR-1985/)
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