Skip to main content
HR 2240 113th Congress House

Small Business Tax Equity Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to allow deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law.

Introduced: March 14, 2014 See on congress.gov
Taxation Alternative treatmentsBusiness investment and capitalDrug trafficking and controlled substancesIncome tax credits
More subjectsShow fewer subjects
Income tax deductionsRetail and wholesale trades
Sign in to write a letter Sign in to watch
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jun 4, 2013
Referred to the House Committee on Ways and Means.
Jun 4, 2013
Sponsor introductory remarks on measure. (CR H3021, E794)
Jun 4, 2013
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action June 4, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Equity Act of 2013 - Amends the Internal Revenue Code to exempt a trade or business that conducts marijuana sales in compliance with state law from the prohibition against allowing business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 5
D
DeGette, Diana
Colorado · Apr 8, 2014
 D
Norton, Eleanor Holmes
District of Columbia · Mar 14, 2014
MCDERMOTT, JIM
· Jun 12, 2013
MORAN, JAMES
· Jun 12, 2013
 D
Pocan, Mark
Wisconsin · Jun 12, 2013
 D
Cohen, Steve
Tennessee · Jun 4, 2013
FARR, SAM
· Jun 4, 2013
Polis, Jared
· Jun 4, 2013
ROHRABACHER, DANA
· Jun 4, 2013
 D
Smith, Adam
Washington · Jun 4, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2240: Small Business Tax Equity Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2240/
MLA
"H.R. 2240: Small Business Tax Equity Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2240/.
Bluebook (legal)
H.R. 2240, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2240/.
Markdown link
[H.R. 2240: Small Business Tax Equity Act of 2013](https://openamerica.io/bill/113-HR-2240/)
Report a problem