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HR 501 113th Congress House

Marijuana Tax Equity Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to provide for the taxation of marijuana, and for other purposes.

Introduced: February 5, 2013 See on congress.gov
Taxation Civil actions and liabilityDrug trafficking and controlled substancesGovernment studies and investigationsLicensing and registrations
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Sales and excise taxesTax administration and collection, taxpayers
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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
Feb 5, 2013
Sponsor introductory remarks on measure. (CR E98)
Feb 5, 2013
Introduced in House
Feb 5, 2013
Referred to the House Committee on Ways and Means.
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 Latest action February 5, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Marijuana Tax Equity Act of 2013 - Amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers of such drug equal to 50% of the sales price, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products.

Requires any person who engages in a marijuana enterprise to obtain a permit to engage in such business. Imposes civil and criminal penalties for violations of the requirements of this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
Pocan, Mark
Wisconsin · Oct 15, 2013
 D
Pingree, Chellie
Maine · Mar 4, 2013
 D
Cohen, Steve
Tennessee · Feb 5, 2013
Polis, Jared
· Feb 5, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 501: Marijuana Tax Equity Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-501/
MLA
"H.R. 501: Marijuana Tax Equity Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-501/.
Bluebook (legal)
H.R. 501, 113th Cong. (2026), https://openamerica.io/bill/113-HR-501/.
Markdown link
[H.R. 501: Marijuana Tax Equity Act of 2013](https://openamerica.io/bill/113-HR-501/)
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