Skip to main content
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
Sign in to write a letter Sign in to watch
 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
 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.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4