3.0.0 501 2022-11-15T16:32:39Z 2022-11-15T16:32:39Z House H HR 2013-02-05 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BLUMENAUER:H.R. 501.Congress has the power to enact this legislation pursuantto the following:The Constitution of the United States provides clearauthority for Congress to pass tax legislation. Article I ofthe Constitution, in detailing Congressional authority,provides that ``Congress shall have Power to lay and collectTaxes . . .'' (Section 8, Clause 1). This legislation isintroduced pursuant to that grant of authority.[Page H371]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-02-05T15:01:20Z 2013-02-05 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-02-05 Sponsor introductory remarks on measure. (CR E98) IntroReferral B00100 9 Library of Congress 2013-02-05 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-02-05 Introduced in House IntroReferral 1000 9 Library of Congress B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 N P000598 Rep. Polis, Jared [D-CO-2] Jared Polis D CO 2 2013-02-05 True C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2013-02-05 True M000933 Rep. Moran, James P. [D-VA-8] JAMES MORAN D VA P. 8 2013-02-13 False H000324 Rep. Hastings, Alcee L. [D-FL-20] ALCEE HASTINGS D FL L. 20 2013-02-13 False P000597 Rep. Pingree, Chellie [D-ME-1] Chellie Pingree D ME 1 2013-03-04 False S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2013-03-04 False L000551 Rep. Lee, Barbara [D-CA-13] BARBARA LEE D CA 13 2013-05-06 False G000551 Rep. Grijalva, Raúl M. [D-AZ-3] Raúl Grijalva D AZ M. 3 2013-06-12 False P000607 Rep. Pocan, Mark [D-WI-2] Mark Pocan D WI 2 2013-10-15 False 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 00 2013-02-05 Introduced in House 2013-03-12T17:17:41Z Marijuana Tax Equity Act of 2013 - Amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers of such drug equal to 50% of the sales price, 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.

Requires any person who engages in a marijuana enterprise to obtain a permit to engage in such business. Imposes civil and criminal penalties for violations of the requirements of this Act.

]]> Marijuana Tax Equity Act of 2013 Display Title Marijuana Tax Equity Act of 2013 Short Titles as Introduced Marijuana Tax Equity Act of 2013 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for the taxation of marijuana, and for other purposes. Introduced in House 2013-02-05T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr501ih/xml/BILLS-113hr501ih.xml 2013-02-05 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.