Bill > HR1014

Introduced Session

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.

Committee Categories

Earl Blumenauer (D)*,  Steve Cohen (D),  Barbara Lee (D),  Eleanor Holmes Norton (D),  Chellie Pingree (D),  Mark Pocan (D),  Jared Polis (D),  Eric Swalwell (D), 

Referred to the House Committee on Ways and Means. (on 02/20/2015)

Official Document