US HB1014 | 2015-2016 | 114th Congress
Status
Spectrum: Partisan Bill (Democrat 8-0)
Status: Introduced on February 20 2015 - 25% progression, died in committee
Action: 2015-02-20 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 20 2015 - 25% progression, died in committee
Action: 2015-02-20 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
Marijuana Tax Revenue Act of 2015
Sponsors
Rep. Earl Blumenauer [D-OR] | Rep. Jared Polis [D-CO] | Rep. Eric Swalwell [D-CA] | Rep. Barbara Lee [D-CA] |
Rep. Mark Pocan [D-WI] | Rep. Steve Cohen [D-TN] | Rep. Eleanor Norton [D-DC] | Rep. Chellie Pingree [D-ME] |
History
Date | Chamber | Action |
---|---|---|
2015-02-20 | House | Referred to the House Committee on Ways and Means. |
2015-02-20 | House | Sponsor introductory remarks on measure. (CR E227) |
2015-02-20 | House | Introduced in House |
Subjects
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
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
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/114th-congress/house-bill/1014/all-info |
Text | https://www.congress.gov/114/bills/hr1014/BILLS-114hr1014ih.pdf |