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HR 1014 114th Congress House Taxation Alternative treatments 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 Revenue Act of 2015

Introduced: February 20, 2015 See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 20, 2015
Referred to the House Committee on Ways and Means.
Feb 20, 2015
Sponsor introductory remarks on measure. (CR E227)
Feb 20, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

Marijuana Tax Revenue Act of 2015

This bill amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers, 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.

Any person who engages in a marijuana enterprise must obtain a permit to engage in such an enterprise.

The bill imposes civil penalties for failure to comply with the requirements of this Act and criminal penalties for engaging in a marijuana enterprise without a permit, failing to keep or make required records or for making false records, or refusing to pay or evading a tax imposed by this Act and for other offenses related to the sale of marijuana.

What's happening now February 20, 2015

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Cohen, Steve
Tennessee · Feb 20, 2015
 D
Norton, Eleanor Holmes
District of Columbia · Feb 20, 2015
 D
Pingree, Chellie
Maine · Feb 20, 2015
 D
Pocan, Mark
Wisconsin · Feb 20, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1014: Marijuana Tax Revenue Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1014/
MLA
"H.R. 1014: Marijuana Tax Revenue Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1014/.
Bluebook (legal)
H.R. 1014, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1014/.
Markdown link
[H.R. 1014: Marijuana Tax Revenue Act of 2015](https://openamerica.io/bill/114-HR-1014/)
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