HR 501
113th Congress
House
Taxation
Civil actions and liability
Drug trafficking and controlled substances
Government studies and investigations
Licensing and registrations
Sales and excise taxes
Tax administration and collection, taxpayers
Marijuana Tax Equity Act of 2013
Introduced: February 5, 2013
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 2013
Referred to the House Committee on Ways and Means.
Feb 5, 2013
Sponsor introductory remarks on measure. (CR E98)
Feb 5, 2013
Introduced in House
Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1