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HR 1118 116th Congress House Taxation Alternative treatments Business investment and capital Drug trafficking and controlled substances Income tax credits Income tax deductions Retail and wholesale trades

Small Business Tax Equity Act of 2019

Introduced: June 4, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 2019
Referred to the House Committee on Ways and Means.
Feb 8, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Tax Equity Act of 2019

This bill exempts a trade or business that conducts marijuana sales in compliance with state law from a provision in the Internal Revenue Code that prohibits business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.

What's happening now February 8, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 1119 Related bill Responsibly Addressing the Marijuana Policy Gap Act of 2019
  • S 421 Related bill Responsibly Addressing the Marijuana Policy Gap Act of 2019
  • S 422 Identical bill Small Business Tax Equity Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 6 Republican 1
D
Panetta, Jimmy
California · Dec 8, 2020
 D
Craig, Angie
Minnesota · Jun 25, 2020
 D
Horsford, Steven
Nevada · Apr 17, 2020
 D
Neguse, Joe
Colorado · Sep 17, 2019
 D
Carbajal, Salud O.
California · Jun 12, 2019
 D
Golden, Jared F.
Maine · Jun 4, 2019
Perlmutter, Ed
· Jun 4, 2019
 R
Joyce, David P.
Ohio · Apr 29, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1118: Small Business Tax Equity Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1118/
MLA
"H.R. 1118: Small Business Tax Equity Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1118/.
Bluebook (legal)
H.R. 1118, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1118/.
Markdown link
[H.R. 1118: Small Business Tax Equity Act of 2019](https://openamerica.io/bill/116-HR-1118/)
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