3.0.0 1014 2023-01-11T13:28:43Z 2023-01-11T13:28:43Z House HR 2015-02-20 114 [Congressional Record Volume 161, Number 29 (Friday, February 20, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BLUMENAUER:H.R. 1014.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 H1084]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-02-20T16:01:20Z 2015-02-20 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-02-20 Sponsor introductory remarks on measure. (CR E227) IntroReferral B00100 9 Library of Congress 2015-02-20 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-02-20 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 2015-02-20 True S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2015-02-20 True L000551 Rep. Lee, Barbara [D-CA-13] BARBARA LEE D CA 13 2015-02-20 True P000607 Rep. Pocan, Mark [D-WI-2] Mark Pocan D WI 2 2015-02-20 True C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2015-02-20 True N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2015-02-20 True P000597 Rep. Pingree, Chellie [D-ME-1] Chellie Pingree D ME 1 2015-02-20 True 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 Taxation 00 2015-02-20 Introduced in House 2015-03-27T15:03:44Z 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 Display Title Marijuana Tax Revenue Act of 2015 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 IH Short Titles as Introduced Marijuana Tax Revenue Act of 2015 Introduced in House 2015-02-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr1014ih/xml/BILLS-114hr1014ih.xml 2015-02-20 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.