US Congress House Bill 1014 (Prior Session Legislation)

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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]

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.

Marijuana Tax Revenue Act of 2015

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]

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

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